CMA Inter Direct Tax Practice Batch | L5 Capital Gains | Dec 2026 | CA Pranav Chandak

Master Capital Gains under Income Tax for the CMA Intermediate December 2026 Examination with CA Pranav Chandak. In this session, we cover the complete Capital Gains chapter for CMA Inter Direct Tax (DT) with a strong focus on concept clarity, practical questions, PYQs, MTPs, Workbook Questions and exam-oriented preparation. Capital Gains is one of the most important chapters of CMA Intermediate Direct Tax. This session will help you understand the complete computation mechanism of Short-Term Capital Gain (STCG) and Long-Term Capital Gain (LTCG) along with important exemptions and adjustments relevant for the examination. 📚 Topics Covered: ✅ Meaning & Basis of Charge of Capital Gains ✅ Meaning of Capital Asset ✅ Short-Term Capital Asset & Long-Term Capital Asset ✅ Short-Term Capital Gain (STCG) ✅ Long-Term Capital Gain (LTCG) ✅ Transfer of Capital Asset ✅ Transactions Not Regarded as Transfer ✅ Computation of Capital Gains ✅ Full Value of Consideration ✅ Cost of Acquisition ✅ Cost of Improvement ✅ Indexed Cost wherever applicable ✅ Capital Gains on Land & Building ✅ Capital Gains on Shares & Securities ✅ Special Cases of Cost of Acquisition ✅ Capital Gains in Special Situations ✅ Exemptions from Capital Gains ✅ Section 54 & Other Important Exemptions ✅ Capital Gains Account Scheme ✅ Important Capital Gains Adjustments ✅ Exam-Oriented Practical Questions ✅ PYQs • MTPs • Workbook Questions • MCQs 📖 DT Master Book: 📘 DT Rankers Question Bank: This session is part of the CMA Inter DT Practice Batch on the Pranav Chandak Academy YouTube Channel. Subscribe to Pranav Chandak Academy for complete CMA Inter Direct Tax / Income Tax preparation, revision sessions, practice questions and exam-oriented practice. #CMAInter #DirectTax #IncomeTax #CMAInterDT #CMAInterDirectTax #CMAInterDec2026 #DTPracticeBatch #IncomeTaxCMAInter #CAPranavChandak #PranavChandakAcad 𝔽𝕚𝕝𝕝 𝔾𝕠𝕠𝕘𝕝𝕖 𝕗𝕠𝕣𝕞 𝕥𝕠 𝕘𝕖𝕥 𝔽𝕣𝕖𝕖 ℕ𝕠𝕥𝕖𝕤: 𝕁𝕠𝕚𝕟 𝔽𝕣𝕖𝕖 𝕎𝕙𝕒𝕥𝕤𝕒𝕡𝕡 𝔾𝕣𝕠𝕦𝕡 ℂ𝕠𝕟𝕟𝕖𝕔𝕥 𝕨𝕚𝕥𝕙 ℙℂ𝔸 📱 Office Numbers: 💻 Email ID: pcapune1@ 🌍 Website: 📲 Download PCA App: 𝔸𝕝𝕝 ℙℂ𝔸 ℙ𝕝𝕒𝕥𝕗𝕠𝕣𝕞𝕤 📢 Telegram Channel: 📸 Instagram: 🐦 X: 🌍 Website: 💙 PCA Fam Club: 📲 Download PCA App: ℍ𝕖𝕒𝕕 𝕆𝕗𝕗𝕚𝕔𝕖 𝔸𝕕𝕕𝕣𝕖𝕤𝕤 Office No. 23, 1st Floor, Mantra Essence Commercial Complex, Jagdamba Bhawan Marg, Pisoli, Undri, Pune, Maharashtra - 411060