Taxmann Taxation of Capital Gains By S. Krishnan Edition April 2022

 1,720

This book provides an in-depth & thorough analysis of each aspect of capital gains with the help of ‘relevant’ judicial pronouncements, Circulars & Notifications, and illustrations. This book is amended by the Finance Act, 2022.

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Taxmann Taxation of Capital Gains By S. Krishnan Edition April 2022

Taxmann Taxation of Capital Gains By S. Krishnan Edition April 2022

This book provides an in-depth & thorough analysis of each aspect of capital gains, with the help of ‘relevant’ judicial pronouncements, Circulars & Notifications, illustrations, etc. The book aims to enable the professionals for the following:

  • Understand various concepts/issues on capital gain
  • Guidance on following the proper procedure in reporting the correct income

The Present Publication is the 11th Edition, authored by CA S. Krishnan. This book is amended by the Finance Act, 2022, with the following noteworthy features:

  • [Exhaustive Analysis within the Four Corners of the Law] on the family settlement and arrangement
  • [Pros & Cons of Exemption Claims made u/s 54, 54B and 54F] for the investment made in the name of relatives from funds emanating out of transfer of capital asset
  • [Covering Taxability in case of Dissolution or Reconstitution of Firm] post-2021 amendments to section 45 and other related sections with well-laid examples
  • [Transfer of Capital Assets w.r.t. NRIs] It explains the procedure to be adopted in such cases with the help of case laws
  • [RFCTLARR Act 2013] It also analyses the various provisions of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013
  • [Taxability of Interest received on Compensation on Acquisition of Agricultural Land] has been discussed with the help of various judicial decisions

The structure of the book is as follows:

  • [Exhaustive Coverage] This book contains 36 Chapters, and each Chapter covers one section/topic exclusively. All the sections of Chapter IV-E dealing with Capital Gains under the heading ‘Computation of Total Income’ have been covered comprehensively
  • [Cross Referenced Contents] Each Chapter in this book is unique, and whenever and wherever there are overlapping provisions, adequate care has been taken to give cross-references
  • [Specific Focus on Tax Planning] The tax planning has to be legal, and this important and ethical aspect has been stressed throughout the book
  • [Examples/Illustrations] covering every possible situation
  • [Case Laws] Whenever and wherever there is no uniformity in the thinking of various judicial authorities, they have been brought out and highlighted. In appropriate cases, the later decisions have been explained in tune with the ratio decidendi of earlier decisions by highlighting the common issues between these decisions and/or bringing out the distinction between the earlier decision(s) and the later one(s)

About the author

S. Krishnan

Hailing from a family of Chartered Accountants, S. Krishnan completed his Chartered Accountancy course in 1974 and immediately set up his office in Chennai. In the last 48 years, he has handled Statutory Audit, Tax Audit, internal audits of banks, hotels and other industrial concerns. However, his specialization and interest have always been in Capital Gains in Direct Taxes and Works Contract in Indirect Taxes.

Capital Gain tax planning is his niche area. He advises his clients on capital gain tax planning and spends more time in this area by contributing to various Tax advisory Magazines. He has been doing a lot of analytical research and keeps himself updated based latest provisions of law and on various Court decisions relating to Capital Gain tax issues. He has been contributing articles to the Taxmann group of journals now, including tax planning matters on capital gain issues arising under various sections of the Income-tax Act, life interest, joint development of property, Taxation of Income of NRIs with special reference to withholding of the tax under section 195 of the Income-tax Act, Family Settlement/Family Arrangement, Transfer of Property for inadequate consideration etc. He has so far contributed 250+ articles covering various topics on Direct Taxes.

He firmly believes that one should continuously update himself as each issue on capital gain tax is unique in nature.

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