CV

Direct Tax Laws & International Taxation

Ch 2 · Capital Gains — Advanced

5 concept points · 4 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
Important Points

🗺️ Chart summary

Capital Gains Structure
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   Period <= 24/36 mo --> STCG
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   Period > 24/36 mo --> LTCG (indexation if applicable)
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   Exemptions: 54, 54B, 54D, 54EC, 54F, 54GA
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   Slump Sale (50B), Insurance Receipts (45), Buy-back (46A)

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