A Unique & Exclusive book for Tax Valuation with 48 case studies
SPECIAL FEATURES OF THIS BOOK
1: The book especially covers the case studies on the new amendment act of IT pertaining to computation of capital gains, under the new provision and explanation thereto inserted by Finance Act 2020 to Sec 55, W.e.f 1-4-2021, that the Fair market value (FMV) of such asset shall not exceed the stamp duty value, wherever available of such assets as on date. 1-4-2001 is applicable.
2: This second revised edition book also covers detailed practical case studies on the computation of capital gains & practical case studies on assessing the cost of construction cases.
The contents of the newly revised book are as follows:
CAPITAL GAINS VALUATION:
Definitions & meanings of capital gain with details of sections 45 to 55
Provisions of capital gain tax & methods of computation of capital gain
iii. Importance of Index numbers: Cost Index & Cost Inflation Index
Expenditures on the transfer of capital assets, and provision of various sections
Practical case studies on Capital Gain Valuation as per new provision of 2020
Case studies on Section 50 ‘C’ with amendments And capital gain case laws
vii. Special new case studies on J.D – Owners share & Developers Share, Insurance, Ancestral property case, Change in status of property case, Sinking fund depreciation case, Multiple Investments case, Rent capitalization method of assessing CG cases & other cases
We take all possible care for accurate & authentic news/empanelment/tender information, however, Users are requested to refer Original source of the Notice / Tender Document published by the Issuing Agency before taking any call regarding this tender.
