Capital gains (Section 45) is a concept covered in your CMA Final Direct taxation Syllabus.
This is a very important concept for CMA Final exam
So, understanding the concept properly is very important.
Watch this excellent video from Mehul Thakker to get started.
For any help with preparation of CMA Final exam, use CMA Final Video lectures. Thousands of successful students will strongly recommend you these video classes.
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Have you used
CMA Final Direct Tax Laws and International Taxation (2016 syllabus) By CA. Mehul Thakker?