Capital Gains (Law & Practice) 7th Edition 2025 offers a comprehensive examination of capital gains taxation under the Income Tax Act. The book explains computation mechanisms, exemptions, indexation, and applicable rates in detail. It incorporates judicial rulings and practical illustrations to clarify complex issues. Updated with recent legislative changes, it reflects the current legal position. Practical insights assist professionals in advisory and compliance work. This book is essential for understanding capital gains tax implications on various transactions.








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