Computation of Income from Capital Gains is a Practice book on Income Tax on Conferenza, priced at ₹1,196 (20% off MRP ₹1,495). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,196 · 20% off
- Course
- Practice
- Subject
- Income Tax
Computation of Income from Capital Gains
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
The 6th Edition (2023) of Computation of Income from Capital Gains by Ram Dutt Sharma, updated as per the Finance Act, 2023. It covers the computation, taxation and interpretation of capital gains across movable and immovable assets, securities and business assets.
At a glance
| Edition | 6th Edition, 2023 |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2023 |
| Publisher | Commercial Law Publishers |
What's inside
- Concept and scope of "Capital Asset" and "Transfer" under the Income Tax Act
- Computation of short-term and long-term capital gains, cost of acquisition and improvement, and indexation with special cases
- Taxability on transfer of immovable property, shares, mutual funds and other securities
- Capital gains from business reorganisations, amalgamations and compulsory acquisitions
- Exemptions under Sections 54, 54B, 54EC, 54F, 54GB and related provisions, with set-off and carry forward of capital losses
- Tax deduction at source on certain transfers, special provisions for non-residents including NRI investments and real estate, and recent judicial interpretations
Who should buy this
- Tax professionals and corporate accountants computing capital gains
- Legal practitioners handling capital gains disputes
- Students of taxation who need worked computation guidance
Publisher's description
Computation of Income from CAPITAL GAINS As Amended by Finance Act, 2023
Authored by Ram Dutt Sharma, this 6th Edition (2023) offers a comprehensive and practical exposition on the computation, taxation, and legal interpretation of Capital Gains under the Income Tax Law. Updated as per the Finance Act, 2023, the book serves as an indispensable guide for tax professionals, corporate accountants, legal practitioners, and students of taxation.
The work meticulously explains the statutory provisions governing capital gains, covering both movable and immovable assets, securities, business assets, and other categories of capital assets. It integrates legislative analysis with procedural guidance, CBDT circulars, and landmark judicial rulings to ensure accuracy and practical applicability.
The content spans:
• Concept and scope of “Capital Asset” and “Transfer” under the Income Tax Act
• Computation mechanism for short-term and long-term capital gains
• Determination of cost of acquisition and cost of improvement
• Indexation provisions and special cases of computation
• Taxability on transfer of immovable property, shares, mutual funds, and other securities
• Capital gains arising from business reorganisations, amalgamations, and compulsory acquisitions
• Exemptions under Sections 54, 54B, 54EC, 54F, 54GB, and related provisions
• Set-off and carry forward of capital losses
• Tax deduction at source on certain transfers
• Special provisions for non-residents, including NRI investments and real estate transactions
• Recent judicial interpretations shaping capital gains taxation
• Practical illustrations and computation examples for better clarity
This edition is particularly suitable for:
• Chartered accountants and tax advisors involved in capital gains computation and planning
• Advocates handling capital gains litigation and advisory work
• Corporate finance professionals managing asset restructuring and compliance
• Students preparing for CA, CS, CMA, and other professional exams with a focus on direct taxation
By blending statutory precision with practical insights, this edition serves as a reliable reference for mastering the complexities of capital gains taxation under the Indian Income Tax Law.
Frequently asked questions
What is Computation of Income from Capital Gains?+
The 6th Edition (2023) of Computation of Income from Capital Gains by Ram Dutt Sharma, updated as per the Finance Act, 2023. It covers the computation, taxation and interpretation of capital gains across movable and immovable assets, securities and business assets. At a glance Ed
How much does Computation of Income from Capital Gains cost?+
Computation of Income from Capital Gains is available for ₹1196 (MRP ₹1495) on Conferenza, with fast delivery.
Which exam is Computation of Income from Capital Gains for?+
Practice — Income Tax.
Is Computation of Income from Capital Gains good for self-study of Income Tax?+
Computation of Income from Capital Gains is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Computation of Income from Capital Gains is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Computation of Income from Capital Gains available as a free PDF download?+
Computation of Income from Capital Gains is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.