A Practical Guide To Capital Gains Tax, Securities Transaction Tax And Gift Tax

A Practical Guide to Capital Gains Tax, Securities Transaction Tax and Gift Tax is a hands-on reference for anyone who needs to understand, comply with, or advise on these three critical areas of taxation. Beginning with plain-language explanations of statutory provisions, the book moves quickly into worked examples, annotated case summaries and flowcharts that show step-by-step how to compute gains, apply exemptions, determine taxability of securities transactions, and treat gifts for tax purposes. Dedicated chapters cover valuation approaches, holding-period rules, indexation and cost base adjustments, treatment of equity & debt instruments, STT calculation mechanics, and the documentation required for gift declarations and exemptions. Compliance tools — including filing checklists, specimen entries, common forms, and a troubleshooting guide for audit queries — make the title a practical desk resource. The author highlights planning opportunities and common traps, supported by illustrative hypothetical scenarios and references to landmark rulings. Whether you are preparing tax returns, advising clients on disposals or transfers, or studying for professional exams, this book bridges technical law and everyday practice with clarity and precision.