capital gains ppt

7/31/2019 Capital Gains Ppt

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Compiled By Ashish Sidiqui


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When we buy any kind of property for a lower price and thensubsequently sell it at a higher price, we make a gain. The gain on sale ofa capital asset is called capital gain.

This gain is not a regular income like salary, or house rent. It is a one-timegain; in other words the capital gain is not recurring, i.e., not occur again

and again periodically.

Opposite of gain is called loss; therefore, there can be a loss under thehead capital gain. We are not using the term capital loss, as it is incorrect.

Capital Loss means the loss on account of destruction or damage ofcapital asset. Thus, whenever there is a loss on sale of any capital asset it

will be termed as loss under the head capital gain.



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under following cases:



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Full Value of Consideration *******

Less: Cost of Acquisition*(COA) *******

Cost of Improvement*(COI)Expenditure on transfer

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capital gains ppt

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