Bharat Capital Gains (Law & Practice) with Illustrations & Judicial Precedents By Divakar Vijayasarathy 8th Edition May 2026

Capital Gains (Law & Practice) Divakar Vijayasarathy 8th Edition May 2026

Capital Gains (Law & Practice) Divakar Vijayasarathy 8th Edition May 2026

Description :

Capital gains taxation, as you would have observed, is one of the most powerful instruments available to governments worldwide – not merely as a means of revenue collection, but as a strategic lever to shape economic behaviour and align private capital with public policy priorities. In many ways, tax is not just a cost imposed on transactions; it is a signal – a language through which governments communicate what they wish to encourage, discourage, or transform within their economies.

This evolving global landscape reinforces a fundamental idea that has increasingly shaped our thinking over the years tax is not a burden to be minimised, but a system to be understood and aligned with. When business objectives are aligned with national priorities, taxes cease to be a cost and instead become a source of opportunity

Contents

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

About Publisher:

Bharat is a ‘trade-name’ for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation – direct and indirect – but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.