BHARAT’S CAPITAL GAINS (LAW & PRACTICE) WITH ILLUSTRATIONS & JUDICIAL PRECEDENTS AS AMENDED BY FINANCE ACT, 2025 BY CA. DIVAKAR VIJAYASARATHY 8TH EDITION 2026

DescriptionBHARAT’S CAPITAL GAINS (LAW & PRACTICE) WITH ILLUSTRATIONS & JUDICIAL PRECEDENTS AS AMENDED BY FINANCE ACT, 2025 BY CA. DIVAKAR VIJAYASARATHY 7TH EDITION 20251 BASIC OF CAPITAL GAIN2 BUSINESS TRANSACTION3 BUSINESS RESTRUCTURING4 REAL ESTATE TRANSACTION5 SHARES AND SECURITIES TRANSACTION6 EXEMPTED TRANSFER7 TAXATION OF NON RESIDENT8 EXEMPTION9 MISCELLANEOUS TRANSACTION10 SETOFF AND CARRY FORWORD PF LOSSES11 CAPITAL GAINS UNDER DOUBLE TAXATION AVOIDANCE AGREEMENT AND MULTI-LATERAL INSTRUMENT12 RELEVANT SECTION AND RULES OF INCOME TAX AND OTHER STATUTES13 RELEVANT CIRCULARS AND NOTIFICATION14 JUDICIAL PRECEDENTS