Capital Gains Law & Practice Book 2026 India | Taxation Guide

OVERVIEW

Capital Gains (Law & Practice) is a comprehensive taxation guide designed for professionals, law students in India, and aspirants preparing for competitive exams like CA, CS, and judiciary exam. Authored by CA Divakar Vijayasarathy and published by Bharat, this latest edition 2026 provides an in-depth understanding of capital gains taxation under the Income-tax Act.

This authoritative guide combines legal provisions, practical illustrations, and judicial precedents, making it highly valuable for both academic learning and professional application. It simplifies complex capital gains concepts into an easy-to-understand format, ensuring clarity in computation and compliance.

Recognized as one of the best taxation books in India, this book serves as a complete reference for capital gains law, helping readers build conceptual strength along with practical expertise.

KEY FEATURES

• Authored by CA Divakar Vijayasarathy
• Published by Bharat Publications
• 8th Edition 2026 (Latest Edition)
• Format: Paperback (thick professional reference book)
• Covers Capital Gains under Income-tax Act, 2025
• Updated as per Finance Act, 2026 amendments
• Includes Illustrations & Judicial Precedents
• Ideal for CA, CS, CMA & law students India
• Useful for tax professionals & practitioners
• Simplified explanation of complex tax provisions

WHAT THIS BOOK COVERS

• Capital Gains under Income-tax Act, 2025
• Amendments introduced by Finance Act, 2026
• Short-term & Long-term Capital Gains (STCG & LTCG)
• Computation of capital gains
• Exemptions under Sections 54, 54F, 54EC, etc.
• Taxation of immovable property & securities
• Indexation & cost of acquisition rules
• Capital gains on shares, mutual funds & assets
• Set-off & carry forward of losses
• Judicial precedents & landmark case laws
• Practical illustrations for better understanding
• Tax planning strategies related to capital gains

WHO SHOULD BUY

• CA, CS & CMA students
• Law students India (taxation law)
• Judiciary exam aspirants
• Chartered accountants & tax practitioners
• Finance professionals & consultants

WHY THIS BOOK IS VALUABLE

• Covers latest amendments (Finance Act 2026)
• Combines theory + practical illustrations
• Includes judicial precedents for deeper understanding
• Trusted publication for taxation books in India
• Easy-to-understand format for quick learning

PRODUCT DETAILS

• Title: Capital Gains (Law & Practice)
• Author: CA Divakar Vijayasarathy
• Publisher: Bharat Publications
• Language: English
• Edition: 8th Edition 2026
• Format: Paperback

BENEFITS

• Master capital gains taxation in India
• Improve performance in CA / CS / judiciary exams
• Gain practical knowledge for real tax cases
• Enhance expertise in tax planning & compliance
• Build strong foundation in Income Tax Law

CALL TO ACTION

📘 Upgrade Your Tax Knowledge – Order Now!
Get the latest Capital Gains Law Book 2026 and stay ahead in exams and professional practice. Available now on LawPustak!