Taxation of Capital gains:
The course will help you understand the following:
Basic Concepts – which would elaborate on the meaning of charging section, transfer, capital asset, previous year, mode of computation, concept of indexation, cost of acquisition, cost of improvement, long term and short term capital asset etc.
Chargeability – This would explain the charging section, exceptions to charging section, concept of fair market value, methodology of chargeability on some specific transactions etc.
Exemptions – This would elaborate on the exemptions under section 10, certain transactions not regarded as transfer, exemptions under various other sections viz. 54, 54B,54D etc.
Tax on short and long term capital gains – This would explain as to how the tax has to be computed after ascertaining the short term or long term capital gains.
Taxation of Capital gains on Structuring Transactions – This would elaborate on the implications on conversion of proprietorship concern or partnership firm into company, conversion of company into limited liability partnership (LLP), Slump sale etc.
This course is suitable for students pursuing Chartered Accountancy, Company Secretary or Cost Accountancy courses. Also, it could be pursued by students pursuing management courses or graduation courses where Direct Tax/Income tax is one of the subjects. Apart from students, professionals who are into Direct Tax practice who would like to brush up their knowledge regarding the core taxation concepts can take up this course.
Taxation of Capital gains Pre-Requisites:
Taxation of Capital gains Learning Objectives:
- To learn the topic “Taxation of Capital Gains under the Income Tax Act, 1961”.
- Understand the taxation concepts.
Taxation of Capital gains Target Audience:
- Anyone interested in learning about texation of capital gains
|Where do our learners come from?|
|Professionals from around the world have benefited from eduCBA’s Taxation of Capital gains Courses. Some of the top places that our learners come from include New York, Dubai, San Francisco, Bay Area, New Jersey, Houston, Seattle, Toronto, London, Berlin, UAE, Chicago, UK, Hong Kong, Singapore, Australia, New Zealand, India, Bangalore, New Delhi, Mumbai, Pune, Kolkata, Hyderabad and Gurgaon among many.|