Taxation of Capital Gains by Dr. Girish Ahuja & Dr. Ravi Gupta is a Practice book on Income Tax on Conferenza, priced at ₹1,836 (20% off MRP ₹2,295). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,836 · 20% off
- Course
- Practice
- Subject
- Income Tax
Taxation of Capital Gains
by Dr. Girish Ahuja & Dr. Ravi Gupta
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Author
- Dr. Girish Ahuja & Dr. Ravi Gupta
- Publisher
- Commercial Law Publishers
About this book
Taxation of Capital Gains by Dr. Girish Ahuja and Dr. Ravi Gupta is a dedicated treatment of capital gains under the Income Tax Act, 1961, combining statute, case law, CBDT circulars and worked examples. This 22nd Edition (2025) is fully updated as amended by the Finance Act, 2025.
At a glance
| Edition | 22nd Edition, 2025 |
| Authors | Dr. Girish Ahuja and Dr. Ravi Gupta |
| Amended by | Finance Act, 2025 |
| Publisher | Commercial Law Publishers |
What's inside
- Meaning and scope of capital asset and transfer, with computation of short-term and long-term capital gains
- Cost of acquisition, cost of improvement and indexation, and determination of full value of consideration and deemed consideration
- Exemptions under sections 54, 54B, 54D, 54EC, 54F and others
- Special cases such as slump sale, compulsory acquisition and conversion of assets, and capital gains for non-residents including under DTAA
- Set-off and carry forward of capital losses, and gains from equity shares, mutual funds and securities transactions
- Amendments made by the Finance Act, 2025, with CBDT circulars, notifications, judicial pronouncements and tax planning within the law
Who should buy this
- Tax practitioners and corporate professionals computing or planning capital gains
- Investors and property sellers who need the exemptions explained
- Academicians and students studying capital gains in depth
Publisher's description
This 22nd Edition (2025) of Taxation of Capital Gains by Dr. Girish Ahuja and Dr. Ravi Gupta is fully updated as amended by the Finance Act, 2025 and serves as a comprehensive reference for tax practitioners, corporate professionals, academicians, and students dealing with capital gains taxation under the Income Tax Act, 1961.
The book presents the law relating to capital gains in a clear, structured, and practical manner, integrating statutory provisions, judicial decisions, CBDT circulars, and illustrative examples. It also covers tax planning techniques to minimise capital gains tax liability within the framework of the law.
The content spans the full scope of capital gains taxation, including:
• Meaning and scope of ‘capital asset’ and ‘transfer’ under the Act
• Computation of capital gains – short-term and long-term
• Cost of acquisition, cost of improvement, and indexation provisions
• Determination of full value of consideration and deemed consideration
• Capital gains exemptions under sections 54, 54B, 54D, 54EC, 54F, and others
• Capital gains in special cases – slump sale, compulsory acquisition, conversion of assets, etc.
• Taxation of capital gains for non-residents, including under DTAA provisions
• Set-off and carry forward of capital losses
• Capital gains arising from equity shares, mutual funds, and securities transactions
• Impact of amendments introduced by the Finance Act, 2025
• CBDT circulars, notifications, and important judicial pronouncements
• Practical illustrations, case studies, and FAQs for better conceptual clarity
• Tax planning strategies to optimise capital gains liability
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and corporate finance managers
• Investors and portfolio managers engaged in securities and property transactions
• Law and commerce students preparing for professional taxation papers
• Academicians and trainers specialising in direct tax law
Whether used for professional advisory, corporate compliance, or academic preparation, this updated edition delivers a complete, authoritative, and practical understanding of capital gains taxation in India.
Frequently asked questions
What is Taxation of Capital Gains?+
Taxation of Capital Gains by Dr. Girish Ahuja and Dr. Ravi Gupta is a dedicated treatment of capital gains under the Income Tax Act, 1961, combining statute, case law, CBDT circulars and worked examples. This 22nd Edition (2025) is fully updated as amended by the Finance Act, 202
Who is the author of Taxation of Capital Gains?+
Dr. Girish Ahuja & Dr. Ravi Gupta (Commercial Law Publishers).
How much does Taxation of Capital Gains cost?+
Taxation of Capital Gains is available for ₹1836 (MRP ₹2295) on Conferenza, with fast delivery.
Which exam is Taxation of Capital Gains for?+
Practice — Income Tax.
Is Taxation of Capital Gains good for self-study of Income Tax?+
Taxation of 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. Taxation of Capital Gains by Dr. Girish Ahuja & Dr. Ravi Gupta 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 Taxation of Capital Gains available as a free PDF download?+
Taxation of 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.