Issues FAQs & Tax Planning Relating to Capital Gains 3rd Edition 2025

Issues, FAQs & Tax Planning Relating to Capital Gains is a focused and practitioner-oriented guide designed to demystify one of the most complex areas of Indian income tax law. Capital gains transactions often give rise to interpretational issues, compliance challenges, and planning dilemmas—this book addresses them through a structured and question-answer-based approach. The book covers short-term and long-term capital gains arising from property, shares, securities, mutual funds, and other capital assets. It provides clear explanations on valuation, holding periods, indexation, exemptions, reinvestment options, and reporting requirements. Special emphasis is placed on commonly used exemptions under Sections 54, 54F, 54EC, and allied provisions, along with practical tax planning strategies. By presenting real-life issues and FAQs, the book bridges the gap between statutory provisions and practical application. It enables readers to identify risks, avoid common errors, and implement legitimate tax-saving measures with confidence.