LAW RELATING TO CAPITAL GAINS -As amended by Finance Act 2023-Taxmann publications

This book is a treatise on 'Capital Gains' under the Income-tax Act. It contains every aspect of the law on the subject matter, which one would wish to know, understand, and search for. This book is presented in a 'question & answer' format, where the answers are crafted with utmost care and precision. The answers also incorporate all aspects of the issue arising from the questions. The coverage of the book includes the following:

• 1,200+ Questions & Answers
• 680+ Topics
• 55 Chapters
• 3,000+ Case Laws

This book will be helpful for Departmental officers, litigants, and tax professionals to understand the all-important and recurring issues that arise in Capital Gains.

The Present Publication is the Latest 2023 Edition and has been amended by the Finance Act 2023. This book is authored by D.C. Agrawal and Sanjiv Dutt, with the following noteworthy features:

• [Lucid Explanation] of various provisions of the Income-tax Act relating to Capital Gains
• [3000+ Case Law based Analysis with 'Relevant' Factual Matrix] that has been considered in the judgement that is being referred
• [Amended & Updated] The newly substituted provisions as per the Finance Act 2023 have been incorporated and explained in a manner that both the experts & beginners can understand with ease
• [Analysis New Topics] such as: