A practical guide to Taxation of capital Gains and Gifts, 4th Edition


By N S Srinivasan



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.

Key Features

  • 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