This book is a ‘complete guide for an in-depth and thorough understanding’ of the provisions of Income-tax Act in respect of ‘taxation of Capital Gains’.
This book is the 9th edition which incorporates all the amendments made by the Finance Act, 2020. Key features of the books are as under:
- Complete analysis of each aspect with the help of relevant judicial pronouncements and Circular & Notifications
- Illustrations for easy understanding of various complex provisions
- Guidance on the controversial issues with supporting Case Laws
- Separate chapter for treatment of capital gains in case of Charitable trusts
- Checklist of actions to claim deductions with extended time-limits for compliances under the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020