Course Description

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.

Pre-Requisites:

Basic knowledge of taxation

Basic Knowledge of Accounting

A PC with internet

Learning Objectives:

To learn the topic “Taxation of Capital Gains under the Income Tax Act, 1961”.

Understand the taxation concepts.

Target Audience:

Students

Professionals

Anyone interested in learning about texation of capital gains

Curriculum

Section 1: Introduction to Capital Gains

1                  Capital Gains – Charging Section

2                  What is Capital Asset

Section 2: Taxation concepts

3                  Meaning of Transfer

4                  Meaning of Previous Year

5                  Mode of Computation

Here is a sample for the course completion certificate which you will recieve after complete the course. This certificate is widely accepted across industries and will boost your chances to grab the job opportunities.

Mail us at: [email protected] with below details to receive your certificate:

• Name
• Course Name
• Date of Completion
• Address