This book covers the taxation aspects of Capital Gains and Gifts as updated by Finance Act, 2015, in a lucid way and is structured to deal with the practical queries and suggested approaches.
- Updated by the Finance Act, 2015
- Covers more than 700 case laws including latest judicial decisions
- Analysis of the impact of Capital gains on M&As, ESOPs and business restructuring.
- Analysis of the impact of Capital Gains on NRIs and Foreign Companies.
- Tax implications of gifts as deemed incomes
- Discussion on applicable provisions relating to REITs, Infrastructure Investment Trusts and Alternative Investment Funds