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.
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Have you used
CMA Final Direct Tax Laws and International Taxation (2016 syllabus) By CA. Mehul Thakker?