Contents:

1. Framework of Capital Gains Tax
2. Chargeability of Capital Gains
3. Types of Capital Assets and Gains
4. Capital Gain Arises only on Transfer of a Capital Asset
5. Computation of Capital Gains
6. Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital asset
7. Capital Gain on Conversion of Capital Assest into Stock in Trade
8. Capital Gain on Transfer of Capital Assets by a Partner/Member to a Firm/AOP etc. and by a firm etc to the Partner/ Member
9. Capital Gain on Transfer by Way of Compulsory Acquisition of an Assets
10. Capital Gain on Conversion of debentures into Shares/Debenture
11. Capital Gains on  Distribution of Assets by Companies in Liquidation
12. Capital Gain on Assets which have no Cost of Acquisition
13. Capital Gain on Transfer of Depreciable Assets
14. Computation of Capital Gain in Cases of Business Reorganisation
15. Computation of Capital Gains in Real Estate Transactions
16. Capital Gain in case of Development/Collaboration Agreements
17. Capital Gain in case of Transfer of Securities
18. Capital Gain in case of Buy Back of Shares
19. Capital Gain on Transfer of Specified Security or Sweat Equity Share
20. Capital Gain on Conversion of a Company to Limited Liability Partnership
21. Taxation of Capital Gain on Transfer of Property received without consideration or for Inadequate Consideration, if Sold Subsequently
22. Transfer of Securities by Depository
23. Capital Gain for Non-Residents
24. Reference to Valuation Officer
25. Exemption of Capital Gains
26. Miscellaneous Provisions
27. Set off or Carry Forward and Set off of Capital Losses
28. Computation of Tax on Long tern Capital Gains and on Short tern Capital gains in Certain cases
29. Advance Payment of Tax in Case of Capital Gains
30. Tax Planning

• Capital Gains Accounts Scheme, 1988
• Rural Agricultural Land
• Relevant Circulars and Notifications
• Relevant Forms Recent Judicial Decisions