Description Explore the intricacies of capital gains tax with Capital Gains (Law & Practice) by CA Divakar Vijayasarathy. Book Contains Illustration and Judicial Precedents and is updated by amendments of Finance Act, 2026.  This 8th Edition, 2026 offers 816 pages of in-depth legal and practical insights. ISBN: 978-93-47779-63-3 | Published by Bharat Publishers, | Now available with a Flat 25% Discount Free Shipping for a limited time. Chapter Number Description Page Number Bharat? 5 Preface to the Eighth Edition 7 Detailed Contents 13 Chapter 1 Basics of Capital Gains 1 Chapter 2 Business Transactions 41 Chapter 3 Business Restructuring 82 Chapter 4 Real Estate Transaction 119 Chapter 5 Shares and Securities Transaction 253 Chapter 6 Exempted Transfers 323 Chapter 7 Exemptions 339 Chapter 8 Taxation for Non-residents 359 Chapter 9 Miscellaneous Transactions 431 Chapter 10 Set off and carry forward of losses 470 Chapter 11 Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument 478 Chapter 12 Relevant Sections and Rules of Income Tax and Other Statutes 548 Chapter 13 Capital Gains Accounts Scheme, 1988 749