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Practice Notes • Taxpayer Guidance • CA Reference
Insights from the Practice — Capital Gain Valuation in Plain Language
Practical articles explaining the capital gain rules in India that most taxpayers and their CAs find most confusing — how the Circle Rate addition works and how to challenge it; why the 1 April 2001 base date is so important for property and jewellery held for decades; what the Finance Act 2024 actually means for your pre-2024 assets; and how NRI sellers can use a Government Approved Valuer’s certificate to manage the TDS burden.
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Circle Rate & Section 50C
Understand the addition and the valuation challenge.
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1 April 2001 & Section 55(2)(b)
Understand the importance of the historical base value.
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Finance Act 2024
Understand what changed for pre-2024 assets.
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NRI Property Sales
Understand valuation and TDS planning before sale.
Future Outlook
Suggested Launch Articles — For Future Outlook
A practical editorial series built around the capital gain questions taxpayers and CAs face before, during and after a transaction.
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CG
Capital Gain Valuation Practice
Have a Capital Gain Question Before You File?
If your situation involves a Circle Rate challenge, pre-2001 property, inherited assets, jewellery, art, an NRI property sale or another capital gain valuation requirement, speak with an expert before the transaction or tax computation is finalised.