# Bharat’s Capital Gains (Law and Practice) Book by CA. Divakar Vijayasarathy

**Bharat’s Capital Gains (Law and Practice) Book by CA. Divakar Vijayasarathy**  
  
**Edition :** 8th (2026)

Chapter 1 Basics of Capital Gains

Chapter 2 Business Transactions

Chapter 3 Business Restructuring

Chapter 4 Real Estate Transaction

Chapter 5 Shares and Securities Transaction

Chapter 6 Exempted Transfers

Chapter 7 Exemptions

Chapter 8 Taxation for Non-Residents

Chapter 9 Miscellaneous Transactions

Chapter 10 Set off and carry forward of losses

Chapter 11 Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument

Chapter 12 Relevant Sections and Rules of Income Tax and Other Statutes

Chapter 13 Capital Gains Accounts Scheme, 1988

**Key Features**

-   Detailed coverage of capital gains provisions under Income Tax Act, 2025
-   Updated as per Finance Act, 2026 amendments
-   Includes illustrations for practical understanding
-   Incorporates judicial precedents for legal interpretation
-   Explains computation, exemptions, and tax treatment of capital assets
-   Useful for tax planning, advisory, and compliance
-   Structured for academic and professional reference

This book is highly suitable for Chartered Accountants, tax practitioners, and finance professionals dealing with capital gains taxation and advisory. It is also beneficial for CA, CS, and CMA students preparing for examinations and seeking conceptual clarity with practical examples. Investors, financial planners, and individuals involved in asset transactions will find this book valuable for understanding tax implications and optimizing tax liability.

## Details

- **Price:** 0.0 INR
- **Vendor:** Bharat Law House
- **Tags:** Professional Books

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> Updated: 2026-10-24