Capital Gains Tax Law and Practice By T G Suresh Edition 2023
Capital Gains Tax Law and Practice By T G Suresh Edition 2023
About the Book –
Capital Gains Tax – Law and Practice comprehensively covers legal and practical aspects governing the taxation of short-term and long-term capital gains as provided under Chapter IV(E) of the Income-Tax Act, 1961. The sixth edition has been thoroughly revised and updated in view of amendments brought in by the Finance Act,2023.
Key Features –
- Written in a simple and lucid language.
- Practical scenarios and illustrations discussed for better understanding.
- Judicial pronouncements have been examined and mentioned as appropriate.
- Incorporates all relevant Notifications, Circulars and Schemes up to 30th June 2023
- All relevant circulars and notifications have been reproduced under the appendices.
- Detailed analysis of capital gains relating to shares, securities, and Business Restructuring transactions.
- Provisions relating to Real estate transactions (including JDA) are covered extensively.
- Apex Court decisions/interpretations are appropriately highlighted and considered.
- Provisions relating to international transactions and Non-residents are covered comprehensively.
- Appropriate suggestions provided on Controversial provisions to reduce/avoid litigation.
About the Author –
T G Suresh, Senior Partner of Suresh & Balaji, Chartered Accountants, has over 34 years of experience in direct tax, international tax, and foreign exchange laws. He is a faculty member at Maruti Coaching in Chennai and a visiting faculty member at professional organizations like ICAI, ICSI, and ICMAI. Suresh is also the Chairman of the International Fiscal Association – Southern Regional Chapter and the Direct Tax Task Force of the South Indian Chamber of Commerce and Industry.
CA R S Kalra –
Excellent book