{"product_id":"bharats-capital-gains-law-practice-litigation-book-by-akash-garg","title":"Bharat's CAPITAL GAINS (Law, Practice \u0026 Litigation) - Book By Akash Garg","description":"\u003cp\u003e\u003cstrong\u003eBharat's CAPITAL GAINS (Law, Practice \u0026amp; Litigation) - Book By Akash Garg\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e1st (2026)\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003ePART I\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eTHE CHARGING ARCHITECTURE\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 1\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eChargeability of Capital Gains\u003cspan style=\"mso-spacerun: yes;\"\u003e                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 2\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eUnderstanding Capital Asset\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 3\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eWhat Constitutes 'Transfer'\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 4\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eTransactions Not Regarded as Transfer\u003cspan style=\"mso-spacerun: yes;\"\u003e                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 5\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eYear of Taxability of Capital Gains\u003cspan style=\"mso-spacerun: yes;\"\u003e                     \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e\u003cbr\u003ePART II\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eTHE COMPUTATION ENGINE\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 6\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eMode of Computation of Capital Gains\u003cspan style=\"mso-spacerun: yes;\"\u003e                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 7\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eFull Value of Consideration\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 8\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eCost of Acquisition\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 9\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eCost of Improvement\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 10\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eExpenditure on Transfer\u003cspan style=\"mso-spacerun: yes;\"\u003e                   \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003ePART III\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eSPECIAL COMPUTATION REGIMES\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 11\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eSpecial Cases of Computation — Market Linked Debentures, Specified Mutual Funds, Unlisted Bonds and Slump Sale\u003cspan style=\"mso-spacerun: yes;\"\u003e                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 12\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eCapital Gains in Corporate \u0026amp; Complex Transactions —Liquidation, Buyback, Conversion and Indirect Transfers\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 12A\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003eBusiness Trust Capital Gains\u003cspan style=\"mso-spacerun: yes;\"\u003e                             \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003ePART IV\u003cbr style=\"mso-special-character: line-break;\"\u003e\u003c!-- [if !supportLineBreakNewLine]--\u003e\u003cbr style=\"mso-special-character: line-break;\"\u003e\u003c!--[endif]--\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eREINVESTMENT EXEMPTIONS\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 13\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eCapital Gains on the Residential House — Reinvestment Exemptions, the ₹10 Crore Cap and the Section 86 Trap\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 14\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eCapital Gains on Agricultural Land and Compulsory Acquisition — The Three-Layer Framework, the RFCTLARR Carve-out and the Industrial Undertaking Exemption\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 15\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eInvestment-Based Exemptions\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003e(Specified Bonds — The ₹50 Lakh Route) — The Six-Month Window, the Aggregate Cap and the Five-Year Lock-in\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 16\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eExemption on Shifting of Industrial Undertaking — Urban to Non-Urban (Section 87) and Urban to\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eSpecial Economic Zone (Section 88)\u003cspan style=\"mso-spacerun: yes;\"\u003e                              \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 17\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eWithdrawal of Exemption — Section 71 and the Consolidated Clawback Architecture\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 17A\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003eCapital Loss Set-off and Carry-Forward Framework\u003cspan style=\"mso-spacerun: yes;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003ePART V\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eTAX RATES\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 18\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eTax Rates on Capital Gains — Sections 196, 197 and 198 of the Income-tax Act, 2025\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003ePART VI\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e\u003cbr\u003ePROCEDURAL INFRASTRUCTURE\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 19\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eDocumentation and Reporting Requirements\u003cspan style=\"mso-spacerun: yes;\"\u003e                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 20\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eReference to Valuation Officer — Section 91\u003cspan style=\"mso-spacerun: yes;\"\u003e                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003ePART VII\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eLITIGATION \u0026amp; CASE STUDIES\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 21\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eLitigation Strategy and Judicial Principles\u003cspan style=\"mso-spacerun: yes;\"\u003e                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 22\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eCase Studies and Real-Life Scenarios\u003cspan style=\"mso-spacerun: yes;\"\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003ePART VIII\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003ePRACTITIONER REFERENCE\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 23\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eFAQs for Professionals\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eChapter 24\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eProfessional Checklists\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eAPPENDICES\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eAppendix A\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                          \u003c\/span\u003eComplete Section Mapping\u003cspan style=\"mso-spacerun: yes;\"\u003e                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eAppendix B\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                     \u003c\/span\u003eTax Rate Chart — Capital Gains\u003cspan style=\"mso-spacerun: yes;\"\u003e                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eAppendix C\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                       \u003c\/span\u003eCapital Gains Account Scheme\u003cspan style=\"mso-spacerun: yes;\"\u003e                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eAppendix D\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                             \u003c\/span\u003eKey Judicial Precedents\u003cspan style=\"mso-spacerun: yes;\"\u003e                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt; line-height: normal;\" class=\"MsoNormal\"\u003eAbbreviations\u003c\/p\u003e\n\u003cp style=\"margin-bottom: .0001pt;\" class=\"MsoNormal\"\u003e \u003c\/p\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":59803894743121,"sku":null,"price":1622.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/CapitalGains.jpg?v=1784008716","url":"https:\/\/buytestseries.in\/products\/bharats-capital-gains-law-practice-litigation-book-by-akash-garg","provider":"BuyTestSeries.in","version":"1.0","type":"link"}