Taxation of Capital Gains 14th Edition 2025

Taxation of Capital Gains – 14th Edition 2025 is a comprehensive and authoritative reference that examines capital gains taxation under Indian income tax law in a structured and practical manner. Updated to reflect the latest amendments applicable for 2025, this edition provides clarity on both short-term and long-term capital gains across various asset classes. The book covers capital gains arising from immovable property, shares, securities, mutual funds, business assets, and other capital assets, explaining valuation rules, holding periods, indexation, and rate structures. It offers detailed analysis of exemptions and reliefs available under the Income Tax Act, including reinvestment-based exemptions, special provisions, and recent judicial developments. Written with a practitioner’s perspective, the book integrates statutory provisions with interpretative guidance, making it suitable for advisory, compliance, and litigation purposes. Its systematic presentation ensures ease of reference while retaining analytical depth.