GUIDE TO TAXATION OF LONG TERM LISTED EQUITY SHARES

The Government has proposed to curtail the exemption for capital gains arising from transfer of listed equity shares and mutual fund units by amending certain provisions and introducing new section 112A. This book provides a threadbare analysis of new tax proposal with more than 25 illustrations, several practical case studies and covers more than 50 topics, including applicability to Non-Residents, bonus shares, amalgamations, availability of benefit of section 54F and so on. It also explains the background of erstwhile provisions, purpose behind introduction of new scheme and implication of newly introduced sections. It also provides the quotation of Top 120 Companies as on 31-1-2018 on both the exchanges, i.e., NSE and BSE.