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TAXATION OF CAPITAL GAINS Presented by: NIRMAL GHORAWAT ACA, B.Com (Hons)

Taxation of capital gains

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Page 1: Taxation of capital gains

TAXATION OF CAPITAL GAINS

Presented by:NIRMAL GHORAWATACA, B.Com (Hons)

Page 2: Taxation of capital gains

Page 3: Taxation of capital gains

statutory warning

OVERVIEW

DTAA

ISSUES

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basis of charge

capital asset transfer

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short or long

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computation

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indexation

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exemptions

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business re-organisation

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valuation officer

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dtaa

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case laws

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your questions

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