{"product_id":"capital-gains-ca-divakar-vijayasarathy-edition-2025","title":"CAPITAL GAINS | CA. Divakar Vijayasarathy | Edition 2025","description":"\u003ch2 data-start=\"272\" data-end=\"310\"\u003e📘 CAPITAL GAINS (Law \u0026amp; Practice)\u003c\/h2\u003e\n\u003ch3 data-start=\"311\" data-end=\"357\"\u003e\u003cem data-start=\"315\" data-end=\"357\"\u003eWith Illustrations \u0026amp; Judicial Precedents\u003c\/em\u003e\u003c\/h3\u003e\n\u003cp data-start=\"359\" data-end=\"610\"\u003e\u003cstrong data-start=\"359\" data-end=\"370\"\u003eAuthor:\u003c\/strong\u003e CA. Divakar Vijayasarathy\u003cbr data-start=\"396\" data-end=\"399\"\u003e\u003cstrong data-start=\"399\" data-end=\"412\"\u003eCategory:\u003c\/strong\u003e Direct Tax | Capital Gains | Income Tax Law\u003cbr data-start=\"456\" data-end=\"459\"\u003e\u003cstrong data-start=\"459\" data-end=\"479\"\u003eTarget Audience:\u003c\/strong\u003e Chartered Accountants, Tax Consultants, Income-tax Advocates, Corporate Tax Professionals, Wealth Advisors, CA\/CS\/CMA\/Law Students\u003c\/p\u003e\n\u003chr data-start=\"612\" data-end=\"615\"\u003e\n\u003ch3 data-start=\"617\" data-end=\"681\"\u003e⚖️ Authoritative Guide on Capital Gains under Income-tax Law\u003c\/h3\u003e\n\u003cp data-start=\"683\" data-end=\"973\"\u003e\u003cstrong data-start=\"683\" data-end=\"717\"\u003eCapital Gains (Law \u0026amp; Practice)\u003c\/strong\u003e by \u003cstrong data-start=\"721\" data-end=\"750\"\u003eCA. Divakar Vijayasarathy\u003c\/strong\u003e is a \u003cstrong data-start=\"756\" data-end=\"796\"\u003ecomprehensive and practical treatise\u003c\/strong\u003e on the \u003cstrong data-start=\"804\" data-end=\"864\"\u003etaxation of capital gains under the Income-tax Act, 1961\u003c\/strong\u003e, enriched with \u003cstrong data-start=\"880\" data-end=\"921\"\u003eillustrations and judicial precedents\u003c\/strong\u003e for clear understanding and real-world application.\u003c\/p\u003e\n\u003cp data-start=\"975\" data-end=\"1178\"\u003eThe book provides \u003cstrong data-start=\"993\" data-end=\"1033\"\u003esection-wise and issue-wise analysis\u003c\/strong\u003e of capital gains provisions, helping professionals navigate \u003cstrong data-start=\"1094\" data-end=\"1161\"\u003ecomplex transactions, tax planning, assessments, and litigation\u003c\/strong\u003e with confidence.\u003c\/p\u003e\n\u003chr data-start=\"1180\" data-end=\"1183\"\u003e\n\u003ch3 data-start=\"1185\" data-end=\"1203\"\u003e✅ Key Features\u003c\/h3\u003e\n\u003cp data-start=\"1205\" data-end=\"1556\"\u003e✔ Detailed coverage of \u003cstrong data-start=\"1228\" data-end=\"1268\"\u003eshort-term \u0026amp; long-term capital gains\u003c\/strong\u003e\u003cbr data-start=\"1268\" data-end=\"1271\"\u003e✔ Practical \u003cstrong data-start=\"1283\" data-end=\"1323\"\u003eillustrations for easy understanding\u003c\/strong\u003e\u003cbr data-start=\"1323\" data-end=\"1326\"\u003e✔ Extensive reference to \u003cstrong data-start=\"1351\" data-end=\"1374\"\u003ejudicial precedents\u003c\/strong\u003e\u003cbr data-start=\"1374\" data-end=\"1377\"\u003e✔ Guidance on \u003cstrong data-start=\"1391\" data-end=\"1429\"\u003ecomputation, exemptions \u0026amp; planning\u003c\/strong\u003e\u003cbr data-start=\"1429\" data-end=\"1432\"\u003e✔ Analysis of \u003cstrong data-start=\"1446\" data-end=\"1491\"\u003erecent amendments \u0026amp; case law developments\u003c\/strong\u003e\u003cbr data-start=\"1491\" data-end=\"1494\"\u003e✔ Practitioner-friendly language and structured presentation\u003c\/p\u003e\n\u003chr data-start=\"1558\" data-end=\"1561\"\u003e\n\u003ch3 data-start=\"1563\" data-end=\"1589\"\u003e📚 Coverage Highlights\u003c\/h3\u003e\n\u003cp data-start=\"1591\" data-end=\"2012\"\u003e🔹 Meaning \u0026amp; scope of capital assets\u003cbr data-start=\"1627\" data-end=\"1630\"\u003e🔹 Transfer, deemed transfer \u0026amp; exceptions\u003cbr data-start=\"1671\" data-end=\"1674\"\u003e🔹 Computation of capital gains\u003cbr data-start=\"1705\" data-end=\"1708\"\u003e🔹 Cost of acquisition \u0026amp; improvement\u003cbr data-start=\"1744\" data-end=\"1747\"\u003e🔹 Indexation benefits\u003cbr data-start=\"1769\" data-end=\"1772\"\u003e🔹 Exemptions under sections \u003cstrong data-start=\"1801\" data-end=\"1823\"\u003e54, 54F, 54EC, 54B\u003c\/strong\u003e, etc.\u003cbr data-start=\"1829\" data-end=\"1832\"\u003e🔹 Capital gains on shares, securities, immovable property \u0026amp; business assets\u003cbr data-start=\"1908\" data-end=\"1911\"\u003e🔹 Slump sale, conversion \u0026amp; re-characterisation issues\u003cbr data-start=\"1965\" data-end=\"1968\"\u003e🔹 Litigation issues with landmark rulings\u003c\/p\u003e\n\u003chr data-start=\"2014\" data-end=\"2017\"\u003e\n\u003ch3 data-start=\"2019\" data-end=\"2035\"\u003e🎯 Ideal For\u003c\/h3\u003e\n\u003cp data-start=\"2039\" data-end=\"2084\"\u003e✔ Chartered Accountants \u0026amp; tax practitioners\u003c\/p\u003e\n\u003cp data-start=\"2087\" data-end=\"2124\"\u003e✔ Income-tax advocates \u0026amp; litigators\u003c\/p\u003e\n\u003cp data-start=\"2127\" data-end=\"2161\"\u003e✔ Corporate tax \u0026amp; advisory teams\u003c\/p\u003e\n\u003cp data-start=\"2164\" data-end=\"2205\"\u003e✔ Wealth managers \u0026amp; investment advisors\u003c\/p\u003e\n\u003cp data-start=\"2208\" data-end=\"2240\"\u003e✔ CA \/ CS \/ CMA \/ Law students\u003c\/p\u003e\n\u003cp data-start=\"2243\" data-end=\"2293\"\u003e✔ Professionals handling high-value transactions\u003c\/p\u003e\n\u003chr data-start=\"2295\" data-end=\"2298\"\u003e\n\u003cp data-start=\"2335\" data-end=\"2577\"\u003e\u003cstrong data-start=\"2335\" data-end=\"2361\"\u003eCapital Gains Tax Book\u003c\/strong\u003e, \u003cstrong data-start=\"2363\" data-end=\"2401\"\u003eCapital Gains Law \u0026amp; Practice India\u003c\/strong\u003e, \u003cstrong data-start=\"2403\" data-end=\"2437\"\u003eCapital Gains Income Tax Guide\u003c\/strong\u003e, \u003cstrong data-start=\"2439\" data-end=\"2481\"\u003eCA Divakar Vijayasarathy Capital Gains\u003c\/strong\u003e, \u003cstrong data-start=\"2483\" data-end=\"2509\"\u003eCapital Gains Case Law\u003c\/strong\u003e, \u003cstrong data-start=\"2511\" data-end=\"2545\"\u003eExemptions under Capital Gains\u003c\/strong\u003e, \u003cstrong data-start=\"2547\" data-end=\"2577\"\u003eTaxation of Capital Assets\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"2579\" data-end=\"2582\"\u003e\n\u003ch3 data-start=\"2584\" data-end=\"2610\"\u003e🧑🏫 About the Author\u003c\/h3\u003e\n\u003cp data-start=\"2612\" data-end=\"2805\"\u003e\u003cstrong data-start=\"2612\" data-end=\"2641\"\u003eCA. Divakar Vijayasarathy\u003c\/strong\u003e is a renowned \u003cstrong data-start=\"2656\" data-end=\"2695\"\u003echartered accountant and tax expert\u003c\/strong\u003e, known for his \u003cstrong data-start=\"2711\" data-end=\"2804\"\u003edeep practical insights into direct taxation, capital gains, and complex tax transactions\u003c\/strong\u003e.\u003c\/p\u003e\n\u003chr data-start=\"2807\" data-end=\"2810\"\u003e\n\u003ch3 data-start=\"2812\" data-end=\"2833\"\u003e⭐ Book Highlights\u003c\/h3\u003e\n\u003cp data-start=\"2835\" data-end=\"3037\"\u003e📘 Practical \u0026amp; litigation-oriented approach\u003cbr data-start=\"2878\" data-end=\"2881\"\u003e⚖️ Supported by judicial precedents\u003cbr data-start=\"2916\" data-end=\"2919\"\u003e📑 Clear illustrations \u0026amp; examples\u003cbr data-start=\"2952\" data-end=\"2955\"\u003e🧠 Simplifies complex capital gains issues\u003cbr data-start=\"2997\" data-end=\"3000\"\u003e📚 Essential professional reference\u003c\/p\u003e\n\u003chr data-start=\"3039\" data-end=\"3042\"\u003e\n\u003ch3 data-start=\"3044\" data-end=\"3071\"\u003e🔔 Final Recommendation\u003c\/h3\u003e\n\u003cp data-start=\"3073\" data-end=\"3265\"\u003eFor professionals seeking \u003cstrong data-start=\"3099\" data-end=\"3171\"\u003eclarity, accuracy, and practical solutions in capital gains taxation\u003c\/strong\u003e, this book is a \u003cstrong data-start=\"3188\" data-end=\"3207\"\u003emust-have guide\u003c\/strong\u003e for \u003cstrong data-start=\"3212\" data-end=\"3264\"\u003etax planning, compliance, and litigation support\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp data-start=\"3267\" data-end=\"3343\"\u003e👉 \u003cstrong data-start=\"3270\" data-end=\"3343\"\u003eHighly recommended for serious income-tax practitioners and advisors.\u003c\/strong\u003e\u003c\/p\u003e","brand":"GenZbookcompany","offers":[{"title":"Default Title","offer_id":43086537556102,"sku":null,"price":1999.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0651\/2620\/3526\/files\/Gemini_Generated_Image_yzaj4iyzaj4iyzaj.png?v=1769682728","url":"https:\/\/genzbookcompany.com\/products\/capital-gains-ca-divakar-vijayasarathy-edition-2025","provider":"GenZbookcompany","version":"1.0","type":"link"}