Taxation of Capital Gains as amended by the Finance Act, 2025

The book titled Taxation of Capital Gains as Amended by the Finance Act, 2025 by Dr. Girish Ahuja and Dr. Ravi Gupta provides a comprehensive and lucid commentary on the taxation of capital gains in India, incorporating all the latest amendments introduced by the Finance Act, 2025. This edition is designed to cater to the needs of tax professionals, students, and practitioners seeking an in-depth understanding of capital gains taxation.​

Key Features:

• The book delves into various aspects of capital gains taxation, including the framework of capital gains tax, chargeability, types of capital assets and gains, computation methods, exemptions, and more.
• Each concept is explained with practical illustrations, making complex topics more accessible and easier to understand.
• The authors have meticulously updated the content to reflect the changes brought about by the Finance Act, 2025, ensuring that readers are well-versed with the current tax laws.
• The book includes references to important recent judicial decisions, providing insights into how the courts interpret and apply capital gains taxation laws.
• Appendices include relevant circulars, notifications, and forms, serving as a handy reference for practitioners.

This book serves as an invaluable resource for anyone seeking to master the intricacies of capital gains taxation in India, especially in light of the recent amendments introduced by the Finance Act, 2025.​