Bharat’s Capital Gains (Law & Practice) with Illustrations & Judicial Precedents – 8th Edition 2026 is an authoritative and detailed publication designed to provide complete understanding of capital gains taxation under Indian income tax laws.

This updated edition comprehensively explains the taxation of short-term and long-term capital gains, transfer of capital assets, computation provisions, exemptions, deductions, reinvestment benefits, and procedural requirements under the Income-tax Act. It incorporates the latest amendments, notifications, and judicial developments relevant for the financial year 2026.

The book combines legal interpretation with practical application through detailed illustrations, computational examples, and analytical discussions that simplify complex taxation provisions. It also includes important judicial precedents and case law references that help readers understand the interpretation and practical implications of capital gains provisions in real-world scenarios.

Structured in a clear and reader-friendly format, the publication is highly useful for chartered accountants, tax consultants, advocates, finance professionals, corporate tax departments, academicians, and students specializing in direct taxation.

The practical orientation of the book makes it valuable for tax planning, compliance management, advisory services, and litigation support relating to capital gains taxation.

Key Features:

• Comprehensive coverage of capital gains law & practice
• Includes practical illustrations and computational examples
• Covers exemptions, deductions, and reinvestment provisions
• Updated with latest amendments and judicial precedents
• Simplified and easy-to-understand presentation
• Useful for tax planning, compliance, and litigation
• Ideal for professionals, consultants, and students

This book serves as an essential guide for understanding and applying capital gains taxation provisions effectively under Indian tax laws.