| CONTENTS | ||
|---|---|---|
| PARTS | INDEX | PAGE NO. |
| PART I | Capital Gains - An Introduction | Page 01 - 06 |
| PART II | Cost inflation indices from 1981 - 82 To 2016 - 17 (with base year 1981 - 82) Exercises & Model report |
Page 07 - 34 |
| PART III | Cost inflation indices from 2001 - 02 TO 2018 - 19 (with base year 2001 - 02) Exercises & Model report |
Page 35 - 56 |
| PART IV | Capital gain calculations 01) when the property was sold on 31.03.2017 02) when the property was sold on 01.04.2017 |
Page 57 - 68 |
| PART V | Questions & Opinions on Capital gains | Page 69 - 104 |
| PART VI | Articles 01) Case studies which appeared in Registered valuer examination 02) Capital gains for a residential building 03) Capital gain for a factory (depreciable asset) 04) Whether different depreciation can be adopted for upper floors while determining the value of a building while ascertaining capital gains? 05) Whether a registered valuer is permitted to use the old cost inflation indices to ascertain capital gains when a property was sold after 01.04.2017? 06) Certain sections of capital gains. 07) Capital gains - Certain case laws. 08) Certain case laws in Section 50C. 09) While ascertaining the FMV of the property as on 01.04.2001, certain points to be borne in mind. 10) A clarification in capital gains - 1. 11) A clarification in capital gains -2. |
Page 105 - 156 |
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