Income Tax Expert Study Group Meeting - 18

You are cordially invited for the Meeting of the “Income Tax Expert Study Group” on SATURDAY, the 14th March 2026, as per the following Programme:

PROGRAMME SCHEDULE 9:00 AM – 9:45 AM Breakfast, Assembly & Informal Networking 9:45 AM – 10:00 AM Inaugural Session 10:00 AM – 11:00 AM Capital Gain Taxation – Session I Basic Concepts & Special Provisions of Income Tax Act 1961, related to Case Studies Impact of Income Tax Act 2025 CA. Ranjan Chopra Khanna & Annadhanam Adv. Jaspal Singh Sethi P S Law Group 11:00 AM – 01:30 PM Capital Gain - Case Study Based Discussion & Analysis – I Full Value of Consideration Tenanted Property – Transfer / Redevelopment Offer for Sale in IPO Joint Property – Redevelopment Conversion of Capital Asset into Stock in Trade – Implications on Conversion and Sale thereafter Development Agreement Depreciable Assets 01:30 PM – 2:15 PM Lunch 02:15 PM – 3:15 PM Capital Gain Taxation – Session II Basic Concepts & Special Provisions of Income Tax Act 1961, related to Case Studies Impact of Income Tax Act 2025 CA. (Dr.) Rakesh Gupta RRA Tax India 03:15 PM – 4:45 PM Capital Gain - Case Study Based Discussion & Analysis - II Applicability of Section 54 and 54F including Joint Property Limits of Exemption & its application in case of Multiple Sources of Capital Gain Investment in more than one Asset Implication of Grandfathering for Listed Company in case of Sale of Bonus Shares, Split Shares and / or Resulting Company Listed Shares (in an event of Demerger) Implication of Grandfathering of DTAA in case of Singapore / Mauritius 04:45 PM – 05:00 PM Vote of Thanks & Concluding Remarks 4:30 PM – 5:30 PM High Tea & Networking

Concept of Income Tax Expert Study Group:Brief The Expert Income Tax Advisory Group has been constituted to provide a forum for in-depth study of provisions of Income Tax Act and Rules and all related case laws by Tax professionals with intent to enhance knowledge and expertise. It is expected that several leading tax experts will regularly participate in the deliberations. The meeting will take place in a completely participative mode. After the subject is introduced by one person, the entire group is expected to actively participate in the discussion on the topic/case study and related legal aspects to enable bringing out all issues.

The discussion will also focus on an on-going basis as to how to present your case especially in view of mandatory e assessment; the communication expertise with substance will become more important. Now Face value will be replaced by presentation value with a mix of clarity and strategy.

Law and case laws: It is important that all participants come with advance study of the relevant law and regulations in addition to the case laws based on their own study as well as identified issues relating thereto. The original Income Tax Act Hard copy and soft copy of relevant case laws should be brought to enable in depth analysis. The facility of soft sharing with all participants will be there at the meeting.

You are cordially invited to attend this meeting of the Expert Income Tax Study group and be a regular part of this important initiative.

We would like to request you to please join the meeting. You may also bring a cheque favouring All India Chartered Accountants Society as per subscription details below.

Thanking You,

Yours Sincerely,

For All India Chartered Accountants Society

For other queries and registration kindly reach us on aicas.cfo@gmail.com or call us on 9711310004.

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