Capital Gains (Section 45) is a concept covered in your CMA Final DT 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 (2016 syllabus) Paper-16: Direct Tax Laws and International Taxation By CA. Mehul Thakker(Hindi)?