{"product_id":"bharat-s-capital-gains-law-and-practice-book-by-ca-divakar-vijayasarathy","title":"Bharat’s Capital Gains (Law and Practice) Book by CA. Divakar Vijayasarathy","description":"\u003cp\u003e\u003cstrong\u003eBharat’s Capital Gains (Law and Practice) Book by CA. Divakar Vijayasarathy\u003c\/strong\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e8th (2026)\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003cspan\u003e       Basics of Capital Gains                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003cspan\u003e       Business Transactions                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003cspan\u003e       Business Restructuring                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003cspan\u003e       Real Estate Transaction                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003cspan\u003e       Shares and Securities Transaction                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003cspan\u003e       Exempted Transfers                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003cspan\u003e       Exemptions                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003cspan\u003e       Taxation for Non-Residents                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 9\u003c\/span\u003e\u003cspan\u003e       Miscellaneous Transactions                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 10\u003c\/span\u003e\u003cspan\u003e     Set off and carry forward of losses                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003cspan\u003e     Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument                                                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003cspan\u003e     \u003c\/span\u003e\u003cspan\u003eRelevant Sections and Rules of Income Tax and Other Statutes      \u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003eChapter 13      Capital Gains Accounts Scheme, 1988\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eKey Features\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eDetailed coverage of capital gains provisions under Income Tax Act, 2025\u003c\/li\u003e\n\u003cli\u003eUpdated as per Finance Act, 2026 amendments\u003c\/li\u003e\n\u003cli\u003eIncludes illustrations for practical understanding\u003c\/li\u003e\n\u003cli\u003eIncorporates judicial precedents for legal interpretation\u003c\/li\u003e\n\u003cli\u003eExplains computation, exemptions, and tax treatment of capital assets\u003c\/li\u003e\n\u003cli\u003eUseful for tax planning, advisory, and compliance\u003c\/li\u003e\n\u003cli\u003eStructured for academic and professional reference\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThis 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.\u003c\/p\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":41552568778833,"sku":"","price":1846.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/CAPITALGAIN.jpg?v=1778583531","url":"https:\/\/buytestseries.in\/products\/bharat-s-capital-gains-law-and-practice-book-by-ca-divakar-vijayasarathy","provider":"BuyTestSeries.in","version":"1.0","type":"link"}