This book is the most comprehensive handbook that provides chapter-wise analysis of capital gains taxation. It covers various topics, including the nuances of tax planning within family settlements, implications of recent judicial decisions, and detailed guidance on exemptions under Sections 54, 54B, and 54F, etc.. It addresses complex scenarios such as joint property developments, transactions between firms and partners post-2021 amendments, and the tax implications for NRIs, OCIs, and PIOs. With 35+ structured chapters, the book emphasises ethical tax planning and provides practical solutions through numerous examples and illustrations. It is designed for tax professionals, legal practitioners, and financial advisors, equipping them with the knowledge to understand the intricate landscape of capital gains taxation. The Present Publication is the 13th Edition and has been amended by the Finance (No. 2) Act, 2024. This book is authored by CA S. Krishnan with the following noteworthy features: [Comprehensive Coverage of Capital Gains Taxation] The book covers every aspect of capital gains taxation across 35+ chapters, each dedicated to specific sections or topics within Chapter IV-E under the heading 'Computation of Total Income.' This detailed approach ensures that readers can grasp the full scope of capital gains provisions and their applications [In-depth Analysis of Tax Planning in Family Settlements] It provides a detailed examination of tax planning opportunities within the confines of the law, particularly in the context of family settlements and arrangements. The book extends this analysis to include family arrangements involving companies, supported by notable judgments from the ITAT