Shares & Securities | Capital Gains Revision | Siddharth Agarwal

[@Only_CMA]

In this video I have revised the “Special Provisions for Shares and Securities” in Capital Gains. It covers several Special cases:- (1) Cost of Acquisition of Listed ES/EOU [Sec 55(2)(ac)] for LTCG u/s 112A [Grandfathering Provisions inserted in Sec 55 due to amendment of Sec 10(38)] (2) FVC in case of Unlisted Shares [Sec 50CA] (3) Bonus Shares [Sec 55(2)(aa)] (4) Right Shares [Sec 55(2)(aa)] (5) Transfer of Securities by Depository: FIFO [Sec 45(2A)] (6) Sale of Shares held under ESOP/Sweat Equity Shares [Sec 49(2AA), Sec 2(42A)]

[@nishirawat7081]

Sir please bring these types of short and crisp daily revision classes for cma final law also