JAYARAMAN

K. Divakar

Professor, Retd. C.I.T Coimbatore.

Volume 3 HANDBOOK is a lecture material of the workshop held on April 16th and 17th, 2022.
The presentation of this book is more learner friendly and it gives a clear understanding of the Capital Gains valuation.
In my opinion it is very worthy to purchase it. I strongly recommend the purchase.

B. Kanaga Sabapathy

Registered Valuer of Central Board of Taxes

Mr. R. Jayaraman is one of the leading valuers in Tiruchirappalli. He is well known for his knowledge in the subject. He used to be a key faculty in the training pogrammes on IBBI examination. It will not be an exaggeration if it is said that he is instrumental for many valuers in the country to pass the IBBI examination. Whenever any one seeks clarification on any multiple choice questions, he used to clarify immediately. He is so thorough with the subject. He regularly contributes article to the Indian valuer journal and his article “Valuation of mines” won a bronze medal from the Institution of valuers.

P.K. Thiagarajan

National President, Institution Of Valuers

Mr.R.Jayaraman has been a prolific contributor in this area and his books are known for the lucidity of presentation and the simplicity with which he breaks down complex regulatory, valuation, tax related acts and practices together with deep insights and recommendations. In the book he explores the correlation between Income Tax Act 1961, Capital Gain Tax inserted in the Finance Act and the various provisions therein, with consummate ease and dexterity. The clarity with which concepts have been presented is a boon to students and professionals as the presentation is laid out with delicate care. Starting with simple definitions, the author has diligently explained what it means, the provisions of the act, the answers to many questions that have come up from time to time with charming clarity and simplicity. The Illustrated examples, make it possible to quickly assimilate and compute Captial Gains in various circumstances. The chapters are comprehensive and include valuation and taxation for properties in various circumstances, agricultural land through inheritance or acquisition. Presented with clear case studies, tables and government circulars, makes it a readily available hand book for the valuation and tax professional. I would like to congratulate Mr.R.Jayaraman and will highly recommend this book both to the learner and the experienced professional to learn and refresh what the provisions mean and how they have to be interpreted in various circumstances.

Sudhir H. Gondane

Retd. DVO, Valuation Cell

This book written by Mr. R JAYARAMAN covers the basic topic of Capital Gains under section 50C in great detail including also some other important sections such as 43CA and 56(2) (X). Great efforts have been made in putting the subject in its proper perspective by explanation through numerous illustrations. In this book, the author has discussed valid sections involved in capital gains, the latest amendments in section 50C, valuation methods, important case laws, etc. The topic has further been more simplified by discussing and answering in great detail the questions that normally crop up in the minds of the valuers when dealing with the subject of capital gains. This subject has further been made easy to understand through the citations of many important court judgments. I wish him good luck with the success of the book.

Mahendra Kakule

A most thoroughly researched book on valuation under capital gains. One of its kind. Kudos to you. It will most definitely be a reference book for me in may normal daily practice for tax valuations.