Capital gain
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There are two types of capital gain: 1) capital gain on capital assets and 2) capital gain on securities. Capital assets include shares, membership cards, partnership shares, and other property connected to business. Securities include shares of public companies, vouchers, certificates, and derivatives. Capital gain is the increase in value when capital assets or securities are disposed of through sale. Gain is taxed differently based on whether the assets were held for less than one year or more than one year.
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Presentation on capital gains
This document discusses capital gains tax implications under the Indian tax system. It defines capital assets and notes that profits or gains from transferring a capital asset during the previous year are taxed under capital gains. It distinguishes between short-term capital gains from assets held less than 36 months and long-term capital gains from assets held more than 36 months, noting different tax rates and exemptions apply. The document provides details on calculating capital gains tax liability and available exemptions under sections 54, 54B, 54D, 54EC, 54F, 54G, and 54GA.
Capital Gain Taxation
This document discusses taxation of capital gains in India. It defines short-term and long-term capital assets as those held for less than 36 months and more than 36 months respectively. It outlines what is considered a capital gain and how short-term and long-term capital gains are taxed differently. Specifically, it notes that short-term capital gains are added to one's income and taxed accordingly, while long-term capital gains are taxed at a lower rate after indexing the cost of acquisition and improvement for inflation. The document also lists some capital gains that are exempted from taxation.
Computation of Capital gains under Income Tax Act 1961
Lecture notes for undergraduate students of Commerce on Computation of Capital gains under Income Tax Act 1961
Incme tax capital gains
Here are the key steps to solve this problem:
1) Find the indexed cost of acquisition by multiplying the actual cost with the cost inflation index of the year of sale and dividing it by the cost inflation index of the year of purchase.
2) Find the indexed cost of improvements by multiplying the actual cost of each improvement with the cost inflation index of the year of sale and dividing it by the cost inflation index of the respective year of improvement.
3) Add the indexed costs of acquisition and improvements.
4) Deduct the total indexed cost from the sale consideration to arrive at the long term capital gains.
Lesson 8 capital-gains
The document provides an overview of capital gains in India. It defines capital assets and discusses the different types of capital assets and capital gains. It explains that capital gains are taxable if a capital asset is transferred, resulting in a gain. The summary is:
[1] Capital gains arise from the transfer of a capital asset if the sale price is higher than the cost of acquisition and improvements.
[2] Capital assets exclude personal assets and assets held as stock-in-trade.
[3] Gains are classified as short-term or long-term depending on whether the asset was held for less or more than 36 months.
Capital Gains
- A capital gain arises when the amount realized from the disposition of a capital asset exceeds its purchase price, resulting in a profit. Conversely, a capital loss occurs when proceeds from selling a capital asset are less than the purchase price.
- Capital gains can arise from the sale of real property, financial assets like stocks and bonds, and intangible assets. They are calculated as the difference between the higher selling price and the lower purchase price.
- The document provides examples of calculating capital gains and losses for different capital assets and scenarios. It discusses the criteria for determining whether a gain is short-term or long-term based on the holding period of the asset. It also addresses indexing the cost of acquisition and improvement for
ABC of Capital Gains in India
A simple presentation that explains the complex subject of Capital Gains and its taxation in India. Not meant for tax professionals but only for the common man.
Income from Capital gains
Income Tax Act 1961
Capital Gain, Basis of Charge, Capital Asset U/s 2(14) Income Tax Act, Transactions that do not constitute TRANSFER U/s 47, Types of Capital Assets, Computation of STCG, Computation of LTCG, Tax Exemption for Capital Gain.
Recommended
Presentation on capital gains
This document discusses capital gains tax implications under the Indian tax system. It defines capital assets and notes that profits or gains from transferring a capital asset during the previous year are taxed under capital gains. It distinguishes between short-term capital gains from assets held less than 36 months and long-term capital gains from assets held more than 36 months, noting different tax rates and exemptions apply. The document provides details on calculating capital gains tax liability and available exemptions under sections 54, 54B, 54D, 54EC, 54F, 54G, and 54GA.
Capital Gain Taxation
This document discusses taxation of capital gains in India. It defines short-term and long-term capital assets as those held for less than 36 months and more than 36 months respectively. It outlines what is considered a capital gain and how short-term and long-term capital gains are taxed differently. Specifically, it notes that short-term capital gains are added to one's income and taxed accordingly, while long-term capital gains are taxed at a lower rate after indexing the cost of acquisition and improvement for inflation. The document also lists some capital gains that are exempted from taxation.
Computation of Capital gains under Income Tax Act 1961
Lecture notes for undergraduate students of Commerce on Computation of Capital gains under Income Tax Act 1961
Incme tax capital gains
Here are the key steps to solve this problem:
1) Find the indexed cost of acquisition by multiplying the actual cost with the cost inflation index of the year of sale and dividing it by the cost inflation index of the year of purchase.
2) Find the indexed cost of improvements by multiplying the actual cost of each improvement with the cost inflation index of the year of sale and dividing it by the cost inflation index of the respective year of improvement.
3) Add the indexed costs of acquisition and improvements.
4) Deduct the total indexed cost from the sale consideration to arrive at the long term capital gains.
Lesson 8 capital-gains
The document provides an overview of capital gains in India. It defines capital assets and discusses the different types of capital assets and capital gains. It explains that capital gains are taxable if a capital asset is transferred, resulting in a gain. The summary is:
[1] Capital gains arise from the transfer of a capital asset if the sale price is higher than the cost of acquisition and improvements.
[2] Capital assets exclude personal assets and assets held as stock-in-trade.
[3] Gains are classified as short-term or long-term depending on whether the asset was held for less or more than 36 months.
Capital Gains
- A capital gain arises when the amount realized from the disposition of a capital asset exceeds its purchase price, resulting in a profit. Conversely, a capital loss occurs when proceeds from selling a capital asset are less than the purchase price.
- Capital gains can arise from the sale of real property, financial assets like stocks and bonds, and intangible assets. They are calculated as the difference between the higher selling price and the lower purchase price.
- The document provides examples of calculating capital gains and losses for different capital assets and scenarios. It discusses the criteria for determining whether a gain is short-term or long-term based on the holding period of the asset. It also addresses indexing the cost of acquisition and improvement for
ABC of Capital Gains in India
A simple presentation that explains the complex subject of Capital Gains and its taxation in India. Not meant for tax professionals but only for the common man.
Income from Capital gains
Income Tax Act 1961
Capital Gain, Basis of Charge, Capital Asset U/s 2(14) Income Tax Act, Transactions that do not constitute TRANSFER U/s 47, Types of Capital Assets, Computation of STCG, Computation of LTCG, Tax Exemption for Capital Gain.
Final capital gain (3) di sh
The document discusses the meaning and calculation of capital gains under the Income Tax Act.
Some key points:
- Capital gains arise from the profit earned on the transfer of a capital asset like property, shares, etc.
- It is taxed under a separate head called "capital gains" and is deemed as income of the year in which the transfer took place.
- Capital gains are classified as short-term or long-term depending on the period of holding. Assets held for less than 36 months for immovable property and 12 months for others attract short-term capital gains tax.
- The capital gain amount is calculated by deducting the indexed cost of acquisition and improvement from the sale consideration. Various
Capital Gains (Income Tax Act)
1. The document discusses the classification of assets into capital assets and non-capital assets. It defines capital assets and lists some examples.
2. Capital gains are profits from the sale of capital assets. It distinguishes between short term capital gains from assets held for less than 3 years and long term capital gains from assets held for more than 3 years.
3. The tax treatment of capital gains depends on whether short term or long term, and whether Securities Transaction Tax was paid. Long term gains may be tax exempt if STT was paid.
Capital Gain It
The document discusses capital gains tax in India. It defines capital assets and excludes certain assets like stock, consumables, personal effects, and agricultural land from the definition. It distinguishes between short-term capital assets held for less than 36 months and long-term capital assets held for more than 36 months. It also lists certain capital gains that are exempt from tax, such as gifts or distributions during a company liquidation. The computation of short-term and long-term capital gains for tax purposes is also summarized.
Lecture 14 income from capital gains.ppt
This document discusses capital gains tax in India. It defines capital gains as profits arising from the transfer of a capital asset. It outlines the conditions for gains to be classified as capital gains, including that the asset must be transferred. It also defines short-term and long-term capital assets based on the holding period. Several exemptions are provided under sections 54, 54B, 54D, 54EC, 54F, and 54G if the capital gains are reinvested in specified assets within certain time periods.
Taxability on Capital Gains
This document discusses the taxation of capital gains in India under the Income Tax Act of 1961. It defines capital assets and differentiates between short-term and long-term capital assets. Gains from the transfer of short-term capital assets are taxed at normal tax rates, while long-term capital gains are taxed at concessional rates. There are various exemptions available for capital gains reinvested in residential houses, agricultural land, specified bonds, shifting of industrial undertakings, and more. The document provides details on computation of capital gains and applicable tax rates for different types of taxpayers.
Capital gains ppt
Capital gains tax is levied on profits arising from the transfer of a capital asset. For gains to be taxed under capital gains, there must be a capital asset that is transferred, resulting in profits. Any profits exempted under sections 54-54G are not taxed. Capital assets include all property except certain exceptions like stock-in-trade. Short term capital gains arise from assets held for 36 months or less, while long term gains are for assets held longer. Indexation of cost is used to arrive at capital gains for long term assets by factoring inflation. Profits are taxed differently based on whether the gain is short term or long term.
Capital Gains Taxation
The document discusses capital gains tax under section 45(1) of the Income Tax Act. Some key points include:
1) Capital gains arising from the transfer of a capital asset are taxable as capital gains in the year the transfer takes place.
2) Certain assets like personal household items are not considered capital assets, while others like jewelry, paintings, and cars used for business are.
3) Transfer includes sale, exchange, relinquishment of an asset, or conversion to stock-in-trade. It is taxed in the year of transfer, except for compulsory acquisition or insurance claims, which are taxed in the year compensation is received.
4) Capital gains are classified as short
Capital gains-1
Capital gains can arise from the transfer of capital assets. Under the Income Tax Act, certain capital gains are fully or partially exempt from taxation if the sale proceeds are invested in specified assets within a prescribed time period. Some of the key exemptions include investments made within 2 years under Section 54 in a new residential house, Section 54B for agricultural land, Section 54D/F for shifting/reestablishing an industrial undertaking, and Section 54EC for specified bonds. Failure to invest in the new asset within the specified time period results in the earlier exempted capital gains becoming taxable in the year of transfer of the new asset.
How capital gain is to be computed when superstructure (building) less than 3...
How capital gain is to be computed when superstructure (building) less than 3 years old and constructed on an old land owned for more than 3 years is sold - T. N. Pandey - Article published in Business Advisor, dated February 10, 2015 http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Income tax caital gains exemptions
section 54 of income tax act 1961 covered in part covered with carry forward and set off of losses in case of capital gains
Capital gains
The document discusses capital gains tax in India. Some key points:
- Profits from the sale of a capital asset are taxed as capital gains and deemed as income in the year the asset is transferred.
- A capital asset is broadly defined as property including both movable and immovable assets, tangible and intangible. Certain assets like stock, personal effects, and agricultural land up to certain limits are excluded.
- Capital assets held for over 36 months are considered long-term, while those held for less than 36 months are short-term. Different tax rates apply to long-term versus short-term capital gains.
- Various transactions like distributions on partition of HUF, gifts, transfers
Capital Gains2
This presentation is about taxability of capital Gains under the Inidan Income tax Act, 1961.(sec 45-49 only)
Capital gain
1) The document discusses the taxation of capital gains in India, including the conditions required for a capital gain to be chargeable, the definitions of capital assets and capital gains, and the computation of capital gains.
2) It provides details on the types of capital assets (short term and long term), the meaning of "transfer", and the different types of capital gains (short term and long term).
3) The computation of capital gains involves subtracting the cost of acquisition and cost of improvements from the full value of consideration, with the costs indexed for inflation in the case of long term capital assets.
CAPITAL GAINS
This document provides an overview of capital gains taxation in India. It defines key terms like capital asset, short-term capital asset, long-term capital asset, and transfer. It explains the computation of short-term and long-term capital gains, and lists various exemptions available. It also discusses the year of chargeability for capital gains and exceptions like compulsory acquisition. Certain transactions like transfer through gifts or partition of HUF are not regarded as transfers that are taxed. The document concludes with providing the cost inflation index values for different financial years.
Capital gains
Capital gain is the increase in value of a capital asset when it is sold for a higher price than was paid to acquire it. A capital gain is only realized when the asset is sold. Capital gains are classified as either short-term or long-term depending on how long the asset was held. Long-term capital gains are subject to lower tax rates than short-term gains. Some capital gains, such as from the sale of a primary residence up to $500,000 for married couples, are exempt from capital gains tax if certain conditions are met. Capital losses can offset capital gains to reduce tax liability.
capital gain
1. The document discusses various aspects related to capital gains tax in India including understatement of consideration, reference to valuation officers, transfers between partners and firms, family arrangements, computation of capital gains, and short term versus long term capital assets.
2. It explains the powers of assessing officers to refer cases to valuation officers if the stated consideration is lower than fair market value and the consequences if the valuation officer arrives at a higher value.
3. The treatment of various transfers like between partners and firms, conversion of assets, insurance claims, and retirement of partners is explained citing relevant case laws and tax law sections.
Capital gain, advance taxes & tds
The document discusses capital gains tax, advance taxes, and tax deducted at source (TDS) in India. It defines capital assets and capital gains, and how short-term and long-term capital gains are calculated. It explains that advance taxes refer to paying a portion of estimated yearly taxes in advance in installments. The document outlines the advance tax due dates and payment requirements for corporate and non-corporate taxpayers. It notes the consequences of late or non-payment of advance taxes and discusses what happens if a taxpayer pays more than their estimated taxes. Finally, it provides an overview of income types subject to TDS in India and the roles and responsibilities of deductors in the TDS system.
Capital gain
The document discusses various sections of the Indian Income Tax Act that provide exemptions on capital gains arising from the transfer of residential house property, agricultural land, and other capital assets. Section 54 provides exemption on long-term capital gains from transfer of a residential house if another house is purchased within 2 years. Section 54B provides similar exemption for transfer of agricultural land. Section 54EC allows exemption if the capital gains are invested in specified bonds within 6 months. The exemptions are subject to conditions like reinvestment of the capital gains amount within the prescribed time periods.
Exemptions from capital gains
The document outlines various sections that provide exemptions from capital gains tax in India. Section 54 provides exemption for long-term capital gains reinvested from sale of a residential house into purchase or construction of another house. Section 54B provides exemption for gains from sale of agricultural land reinvested into purchase of other agricultural land. Section 54D provides exemption for gains from compulsory acquisition of an industrial undertaking reinvested into land or building of a new industrial undertaking.
Income from Capital Gain
Capital Asset
Transfer
Types of capital assets
Short term capital asset
Long term capital asset
Short term capital gain
Long term capital gain
Computation of capital gain
Computation of short term capital gain
Computation of long term capital gain
FMV = Sales Consideration
Expenses on transfer
Cost inflation index
CII
Cost of previous owner
Cost of converted share or debenture
COA in case of depreciable assets
FMV as on 1/4/1981
Indexed cost of acquisition
Cost of acquisition
Cost of improvement
Indexed cost of improvement
Different cases of indexation
Exemption u/s 54
Purchase of new house
Exemption u/s 54ec
Investment in bonds
Capital asset into stock in trade
Capital gain
The document summarizes various capital gains tax exemptions available under the Income Tax Act of India. Section 10 allows exemptions for specified assessees like local authorities or research institutions. Sections 54, 54EC, and 54F provide exemptions for individuals/HUFs if the capital gains are reinvested in purchasing a new residential house, bonds of specified institutions, or another residential house respectively. The exemptions are available if the conditions regarding timelines for purchase or construction and holding period of the new asset are met.
capital gain
- Capital gains arise from the transfer of a capital asset that results in a profit or gain. A capital asset is property held by an assessee, excluding certain assets like stock-in-trade.
- Capital assets are classified as short-term or long-term based on the period of holding. Short-term capital gains have a holding period of 36 months or less for immovable property and 12 months or less for others.
- Capital gains are taxed in the year of transfer. Gains can also arise from conversion of a capital asset into stock-in-trade, insurance claims for damaged capital assets, transfer to related parties, and buy-backs of shares.
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Final capital gain (3) di sh
The document discusses the meaning and calculation of capital gains under the Income Tax Act.
Some key points:
- Capital gains arise from the profit earned on the transfer of a capital asset like property, shares, etc.
- It is taxed under a separate head called "capital gains" and is deemed as income of the year in which the transfer took place.
- Capital gains are classified as short-term or long-term depending on the period of holding. Assets held for less than 36 months for immovable property and 12 months for others attract short-term capital gains tax.
- The capital gain amount is calculated by deducting the indexed cost of acquisition and improvement from the sale consideration. Various
Capital Gains (Income Tax Act)
1. The document discusses the classification of assets into capital assets and non-capital assets. It defines capital assets and lists some examples.
2. Capital gains are profits from the sale of capital assets. It distinguishes between short term capital gains from assets held for less than 3 years and long term capital gains from assets held for more than 3 years.
3. The tax treatment of capital gains depends on whether short term or long term, and whether Securities Transaction Tax was paid. Long term gains may be tax exempt if STT was paid.
Capital Gain It
The document discusses capital gains tax in India. It defines capital assets and excludes certain assets like stock, consumables, personal effects, and agricultural land from the definition. It distinguishes between short-term capital assets held for less than 36 months and long-term capital assets held for more than 36 months. It also lists certain capital gains that are exempt from tax, such as gifts or distributions during a company liquidation. The computation of short-term and long-term capital gains for tax purposes is also summarized.
Lecture 14 income from capital gains.ppt
This document discusses capital gains tax in India. It defines capital gains as profits arising from the transfer of a capital asset. It outlines the conditions for gains to be classified as capital gains, including that the asset must be transferred. It also defines short-term and long-term capital assets based on the holding period. Several exemptions are provided under sections 54, 54B, 54D, 54EC, 54F, and 54G if the capital gains are reinvested in specified assets within certain time periods.
Taxability on Capital Gains
This document discusses the taxation of capital gains in India under the Income Tax Act of 1961. It defines capital assets and differentiates between short-term and long-term capital assets. Gains from the transfer of short-term capital assets are taxed at normal tax rates, while long-term capital gains are taxed at concessional rates. There are various exemptions available for capital gains reinvested in residential houses, agricultural land, specified bonds, shifting of industrial undertakings, and more. The document provides details on computation of capital gains and applicable tax rates for different types of taxpayers.
Capital gains ppt
Capital gains tax is levied on profits arising from the transfer of a capital asset. For gains to be taxed under capital gains, there must be a capital asset that is transferred, resulting in profits. Any profits exempted under sections 54-54G are not taxed. Capital assets include all property except certain exceptions like stock-in-trade. Short term capital gains arise from assets held for 36 months or less, while long term gains are for assets held longer. Indexation of cost is used to arrive at capital gains for long term assets by factoring inflation. Profits are taxed differently based on whether the gain is short term or long term.
Capital Gains Taxation
The document discusses capital gains tax under section 45(1) of the Income Tax Act. Some key points include:
1) Capital gains arising from the transfer of a capital asset are taxable as capital gains in the year the transfer takes place.
2) Certain assets like personal household items are not considered capital assets, while others like jewelry, paintings, and cars used for business are.
3) Transfer includes sale, exchange, relinquishment of an asset, or conversion to stock-in-trade. It is taxed in the year of transfer, except for compulsory acquisition or insurance claims, which are taxed in the year compensation is received.
4) Capital gains are classified as short
Capital gains-1
Capital gains can arise from the transfer of capital assets. Under the Income Tax Act, certain capital gains are fully or partially exempt from taxation if the sale proceeds are invested in specified assets within a prescribed time period. Some of the key exemptions include investments made within 2 years under Section 54 in a new residential house, Section 54B for agricultural land, Section 54D/F for shifting/reestablishing an industrial undertaking, and Section 54EC for specified bonds. Failure to invest in the new asset within the specified time period results in the earlier exempted capital gains becoming taxable in the year of transfer of the new asset.
How capital gain is to be computed when superstructure (building) less than 3...
How capital gain is to be computed when superstructure (building) less than 3 years old and constructed on an old land owned for more than 3 years is sold - T. N. Pandey - Article published in Business Advisor, dated February 10, 2015 http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Income tax caital gains exemptions
section 54 of income tax act 1961 covered in part covered with carry forward and set off of losses in case of capital gains
Capital gains
The document discusses capital gains tax in India. Some key points:
- Profits from the sale of a capital asset are taxed as capital gains and deemed as income in the year the asset is transferred.
- A capital asset is broadly defined as property including both movable and immovable assets, tangible and intangible. Certain assets like stock, personal effects, and agricultural land up to certain limits are excluded.
- Capital assets held for over 36 months are considered long-term, while those held for less than 36 months are short-term. Different tax rates apply to long-term versus short-term capital gains.
- Various transactions like distributions on partition of HUF, gifts, transfers
Capital Gains2
This presentation is about taxability of capital Gains under the Inidan Income tax Act, 1961.(sec 45-49 only)
Capital gain
1) The document discusses the taxation of capital gains in India, including the conditions required for a capital gain to be chargeable, the definitions of capital assets and capital gains, and the computation of capital gains.
2) It provides details on the types of capital assets (short term and long term), the meaning of "transfer", and the different types of capital gains (short term and long term).
3) The computation of capital gains involves subtracting the cost of acquisition and cost of improvements from the full value of consideration, with the costs indexed for inflation in the case of long term capital assets.
CAPITAL GAINS
This document provides an overview of capital gains taxation in India. It defines key terms like capital asset, short-term capital asset, long-term capital asset, and transfer. It explains the computation of short-term and long-term capital gains, and lists various exemptions available. It also discusses the year of chargeability for capital gains and exceptions like compulsory acquisition. Certain transactions like transfer through gifts or partition of HUF are not regarded as transfers that are taxed. The document concludes with providing the cost inflation index values for different financial years.
Capital gains
Capital gain is the increase in value of a capital asset when it is sold for a higher price than was paid to acquire it. A capital gain is only realized when the asset is sold. Capital gains are classified as either short-term or long-term depending on how long the asset was held. Long-term capital gains are subject to lower tax rates than short-term gains. Some capital gains, such as from the sale of a primary residence up to $500,000 for married couples, are exempt from capital gains tax if certain conditions are met. Capital losses can offset capital gains to reduce tax liability.
capital gain
1. The document discusses various aspects related to capital gains tax in India including understatement of consideration, reference to valuation officers, transfers between partners and firms, family arrangements, computation of capital gains, and short term versus long term capital assets.
2. It explains the powers of assessing officers to refer cases to valuation officers if the stated consideration is lower than fair market value and the consequences if the valuation officer arrives at a higher value.
3. The treatment of various transfers like between partners and firms, conversion of assets, insurance claims, and retirement of partners is explained citing relevant case laws and tax law sections.
Capital gain, advance taxes & tds
The document discusses capital gains tax, advance taxes, and tax deducted at source (TDS) in India. It defines capital assets and capital gains, and how short-term and long-term capital gains are calculated. It explains that advance taxes refer to paying a portion of estimated yearly taxes in advance in installments. The document outlines the advance tax due dates and payment requirements for corporate and non-corporate taxpayers. It notes the consequences of late or non-payment of advance taxes and discusses what happens if a taxpayer pays more than their estimated taxes. Finally, it provides an overview of income types subject to TDS in India and the roles and responsibilities of deductors in the TDS system.
Capital gain
The document discusses various sections of the Indian Income Tax Act that provide exemptions on capital gains arising from the transfer of residential house property, agricultural land, and other capital assets. Section 54 provides exemption on long-term capital gains from transfer of a residential house if another house is purchased within 2 years. Section 54B provides similar exemption for transfer of agricultural land. Section 54EC allows exemption if the capital gains are invested in specified bonds within 6 months. The exemptions are subject to conditions like reinvestment of the capital gains amount within the prescribed time periods.
Exemptions from capital gains
The document outlines various sections that provide exemptions from capital gains tax in India. Section 54 provides exemption for long-term capital gains reinvested from sale of a residential house into purchase or construction of another house. Section 54B provides exemption for gains from sale of agricultural land reinvested into purchase of other agricultural land. Section 54D provides exemption for gains from compulsory acquisition of an industrial undertaking reinvested into land or building of a new industrial undertaking.
Income from Capital Gain
Capital Asset
Transfer
Types of capital assets
Short term capital asset
Long term capital asset
Short term capital gain
Long term capital gain
Computation of capital gain
Computation of short term capital gain
Computation of long term capital gain
FMV = Sales Consideration
Expenses on transfer
Cost inflation index
CII
Cost of previous owner
Cost of converted share or debenture
COA in case of depreciable assets
FMV as on 1/4/1981
Indexed cost of acquisition
Cost of acquisition
Cost of improvement
Indexed cost of improvement
Different cases of indexation
Exemption u/s 54
Purchase of new house
Exemption u/s 54ec
Investment in bonds
Capital asset into stock in trade
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How capital gain is to be computed when superstructure (building) less than 3...
How capital gain is to be computed when superstructure (building) less than 3...
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Capital gain
The document summarizes various capital gains tax exemptions available under the Income Tax Act of India. Section 10 allows exemptions for specified assessees like local authorities or research institutions. Sections 54, 54EC, and 54F provide exemptions for individuals/HUFs if the capital gains are reinvested in purchasing a new residential house, bonds of specified institutions, or another residential house respectively. The exemptions are available if the conditions regarding timelines for purchase or construction and holding period of the new asset are met.
capital gain
- Capital gains arise from the transfer of a capital asset that results in a profit or gain. A capital asset is property held by an assessee, excluding certain assets like stock-in-trade.
- Capital assets are classified as short-term or long-term based on the period of holding. Short-term capital gains have a holding period of 36 months or less for immovable property and 12 months or less for others.
- Capital gains are taxed in the year of transfer. Gains can also arise from conversion of a capital asset into stock-in-trade, insurance claims for damaged capital assets, transfer to related parties, and buy-backs of shares.
Short term and long term capital gains
Common mistakes while filling of Short Term and Long Term Capital Gains in ITR form. Visit us at www.taxfreemart.in for more details.
Exemptions from capital gains under sections 54,
The document outlines various capital gain tax exemptions available under sections 54, 54B, 54EC, and 54F of the Indian Income Tax Act for long term capital gains reinvested in specified assets within certain time periods. It provides details on who can claim the exemption, eligible assets sold, assets that can be acquired to claim the exemption, applicable time limits, maximum exemption amounts, and whether capital gain deposit schemes can be utilized. The exemptions can be combined if eligibility criteria for multiple sections are met to maximize tax savings on long term capital gains.
Deemed Income under Income Tax Act
Deemed income refers to amounts that are treated as taxable income even though they may not meet the normal definition of income. The Income Tax Act extends the definition of income to include various receipts such as capital gains, voluntary contributions, compensation received, insurance surplus, and windfall gains.
Some key types of deemed income discussed in the document include deemed dividends from closely-held companies, income from transferred assets that is clubbed with the transferor's income, gifts exceeding certain thresholds, consideration received for shares issued by closely-held companies above fair market value, unexplained cash credits, unexplained investments/expenditures/money, and certain provident fund contributions and payments.
Consumer Behaviour
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Consumer behavior is studied based on concepts from psychology, sociology, anthropology, marketing, and economics. It is important to study consumer behavior because customers can no longer be taken for granted. Failure rates of new products are high, with only 56% of new products remaining on the market after 5 years and only 8% of new concepts making it to market, with 83% of those failing to meet objectives. All managers must become skilled at analyzing consumer motivation and behavior in order to succeed.
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The document discusses various factors that influence consumer behavior and models of consumer behavior. It describes cultural, social, personal, and psychological factors. It then explains several traditional and contemporary models of consumer behavior, including the economic model, learning model, psychoanalytical model, sociological model, Howard Sheth model, Nicosia model, Engel-Blackwell-Minard model, and Webster-Wind model. Each model is summarized with an example to illustrate how it applies to understanding consumer decisions.
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Alternative investments include hedge funds, private equity, real estate, commodities, and others. Hedge funds pursue aggressive strategies using leverage and short positions to generate high returns. Private equity involves investing in private companies with the goal of eventually exiting at a higher valuation. Real estate provides income from rental properties and potential for capital appreciation. These alternative investments have higher risks than traditional stocks and bonds but can improve portfolio returns and diversification when added to traditional holdings.
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The document discusses valuation methods for Duyen Hai One Member Limited Company, a state-owned enterprise in Vietnam. It introduces the company and outlines several valuation approaches, including book value, discounted cash flow models, and price multiples. Specifically, it applies the free cash flow to the firm model to project cash flows, calculate the discount rate and terminal value, then discount future cash flows to determine present value. The analysis aims to determine the reasonable value of the company and make proposals for Vietnam's state-owned enterprise valuation and equitization process.
Valuation of dh company lê tiến dũng ppt
The document discusses valuation methods for Duyen Hai One Member Limited Company, a state-owned enterprise in Vietnam. It introduces the company and outlines several valuation approaches, including book value, discounted cash flow models, and price multiples. Specifically, it applies the free cash flow to the firm model to project cash flows, calculate the discount rate and terminal value, then discount future cash flows to determine present value. The analysis aims to determine the reasonable value of the company and make proposals for Vietnam's state-owned enterprise valuation and equitization process.
Unit4 financing decision1
Unit – II Financing Decision discusses financing decisions, which involve capitalization, capital structure, and leverage. Capitalization is the process of determining the amount of long-term funds required to run a business. It includes determining the capital to be raised, sources from which capital is raised, and the proportion of each source. Capitalization is done at promotion, expansion, reorganization, or amalgamation. It is based on either the cost theory, using costs to determine funds required, or the earning theory, capitalizing estimated earnings. Over or under capitalization can harm a company, so accurate calculation and appropriate remedies are important.
Ch 11
This chapter discusses accounting for intercorporate investments and consolidations. It covers short-term and long-term investments in debt and equity securities, as well as the market and equity methods for accounting for investments. The chapter also addresses preparing consolidated financial statements, accounting for minority interests, goodwill, and impairment of goodwill.
Goldman Sachs’ Interview Tips New
The document discusses several topics related to finance and investing, including:
1) It provides an overview of recent developments in the Indian stock market and new financial products approved by SEBI.
2) It discusses securitization and how it allows the conversion of existing or future cash flows into marketable securities.
3) It defines what a hedge fund is and how they charge various fees including management and incentive fees.
Goldman Sachs Imterview Tips
The document discusses several topics related to finance and banking including:
1) SEBI approved new derivatives products in India to attract more domestic investors. BSE and NSE indices rose and the dollar and gold prices were stable.
2) Securitization is the process of converting existing assets or future cash flows into marketable securities like bonds. This allows companies to raise funds.
3) Hedge funds charge management and incentive fees and seek returns with low correlation to stocks and bonds. They have more flexible regulations than mutual funds.
Mutual funds.2
This document discusses mutual funds, including:
1) Mutual funds offer diversification through a pooled investment in many companies managed by professionals. Investors receive shares representing their portion of the fund.
2) Funds provide convenience, modest investment amounts, and services like automatic dividend reinvestment. However, funds may lack liquidity and consistent performance.
3) Open-end funds issue an unlimited number of shares valued at net asset value, while closed-end funds have a fixed number of shares that can trade above or below net asset value.
Evidence Based Practice21. The evidence suggests that .docx
Evidence Based Practice 2
1. The evidence suggests that integrated physician practices use more evidenced-based care processes, provide more preventive health services, and offer more health promotion programs for the populations they serve than non-integrated practices. Medical groups involve physicians practicing exclusively as either salaried employees of the group or as partners. What are some reasons why these integrated practices may or may not be the most efficient ways to practice medicine considering the challenges facing health care organizations in the 21st century?
2. What is the purpose of a balanced scorecard? How is the balanced scorecard used to lead and manage an organization? How can the balanced scorecard be linked to organizational effectiveness as well as individual performance evaluation?
Chapter 2
Asset Classes and Financial Instruments
*
Describes the financial instruments traded in primary and secondary markets.
Discusses Market indexes. Discusses options and futures.
1. The Money Market- This is where the money stays money!
2-*
*
These are the various major classes of financial assets or securities.
Debt- Fixed income securities
Common Stock- Ownership
Preferred-Hybrid of fixed income and ownership
Derivative-Value based on the price of another asset.
special purpose, hedge; arbitrage; defer gain, short term speculation, etc.
Money Market InstrumentsTreasury BillsCertificates of DepositCommercial PaperBankers’ AcceptancesEurodollarsRepos and ReversesBroker’s CallsFederal FundsLIBOR (London Interbank Offer Rate)
2-*
Treasury BillsTreasury billsIssued byDenominationMaturityLiquidityDefault riskInterest typeTaxation
Federal Government
$100, commonly $10,000
4, 13, 26, or 52 weeks
Highly liquid
None
Discount
Federal taxes owed, exempt from state and local taxes
2-*
*
Certificates of Deposit (CD)Certificates of DepositIssued byDenominationMaturityLiquidityDefault riskInterest typeTaxation
Depository Institutions
Any, $100,000 or more are marketable
Varies, typically 14 day minimum
3 months or less are liquid if marketable
First $100,000 ($250,000) is insured
Add on
Interest income is fully taxable
2-*
*
Commercial PaperCommercial PaperIssued by
MaturityDenominationLiquidityDefault riskInterest typeTaxation
Large creditworthy corporations and financial institutions
Maximum 270 days, usually 1 to 2 months
Minimum $100,000
3 months or less are liquid if marketable
Unsecured, Rated, Mostly high quality
Discount
Interest income is fully taxable
New Innovation: Asset backed commercial paper is backed
by a loan or security. In summer 2007 asset backed CP
market collapsed when subprime collateral values fell.
2-*
*
Bankers Acceptances & EurodollarsBankers AcceptancesOriginates when a purchaser of goods authorizes its bank to pay the seller for the goods at a date in the future (time draft). When the purchaser’s bank ‘accepts’ the draft it becomes a contingent liabili ...
Accounting notes
This document provides instructions for handling accounts with incomplete records or single entry bookkeeping systems. It discusses two approaches - 1) converting the incomplete records into final accounts and 2) calculating profit. For the conversion approach, it outlines seven rules, including gathering all information, preparing necessary accounts like debtors/creditors, old and new balance sheets, trading and profit & loss accounts. It notes the use of gross profit ratios to calculate missing sales or cost values. The rules also cover handling missing cash/bank values and tallied accounts. It emphasizes using all given information and ratios to calculate missing values.
CORPORATE- II.pptxdmsncdkjclldndcndkcnldkcnsljd
Share capital refers to the portion of a company's equity obtained from shareholders in exchange for shares. It includes both equity share capital and preference share capital. Share capital can be defined as the total nominal value of issued shares or the total cash received from shareholders for shares. Companies issue shares to raise funds for projects. Shares can be issued as public issues, rights issues, or private placements. Companies may also issue bonus shares or buy back shares under certain conditions. Shareholders receive share certificates as proof of ownership, while public companies can also issue share warrants to bearers of shares.
Project tax
This document discusses taxation laws related to income from other sources in India. It provides an overview of key topics including the definition of income from other sources, examples of such income like dividends, lottery winnings, interest income, rental income. It discusses the taxation treatment of various types of dividends including deemed dividends. It also outlines deductions that can be claimed against income from other sources and amounts that are expressly disallowed. The document contains information on taxation of various other income streams like winnings, interest income and is intended to provide a comprehensive overview of the subject to the requester.
Fundamental analysis
Fundamental analysis is an evaluation method for securities that attempts to measure a stock's intrinsic value by examining related economic, financial and other qualitative and quantitative factors. This includes analyzing everything from overall economy and industry conditions to individual companies' financial statements and management. The process involves a top-down approach looking at macroeconomic indicators or a bottom-up approach analyzing specific businesses. Fundamental analysis is used for long-term investment decisions and relies on financial metrics like earnings, expenses, assets and liabilities to evaluate performance.
About Balance Sheet
This document defines key terms related to a company's balance sheet, including equity, liabilities, assets, and various line items. It explains that a balance sheet provides a snapshot of what a company owns (assets) and owes (liabilities), and that the difference between the two is shareholder equity. Various liability types are outlined such as current vs non-current, as well as asset types like property, plant & equipment, investments, and receivables. Common provisions and reserves that may be included on the balance sheet are also described.
BUSFIN_INVESTMENTS.pptx
This document provides an introduction to investments, including the concepts of investment, financial instruments like stocks, bonds, mutual funds, and non-financial instruments. It defines key terms like common stock, preferred stock, callable bonds, convertible bonds, and bond valuation. Examples are given to illustrate calculating discount on bonds when market price is lower than face value and premium on bonds when market price is higher.
introduction to financial management chapter one
The document provides an introduction to financial management. It discusses that finance is essential for any business operation and outlines the three main areas of finance: personal, corporate, and public. Corporate finance involves making investment, financing, and dividend decisions to maximize shareholder value. Financial management aims to efficiently allocate resources and acquire and utilize funds. The main goals of financial management are profit maximization and wealth maximization. Financial management operates under key assumptions of existing financial markets and in the context of corporate business organizations, applying basic principles like time value of money and risk-return tradeoffs.
Dividends
1. A dividend is a distribution of a company's earnings to shareholders that is decided by the board of directors and indicates a company's positive future and strong performance.
2. There are several types of dividends including cash dividends, which are the most common and paid in cash; bonus shares which are additional shares given to shareholders; and share repurchases where a company buys back its own shares.
3. Several theories provide frameworks for determining optimal dividend policies including Walter's model which shows the relationship between a firm's internal rate of return and cost of capital, Gordon's model which relates market value to dividends, and Modigliani and Miller's hypothesis that dividend policy does not impact share
Chapter-One.ppt
The document provides an overview of key concepts in financial management. It discusses three main areas of finance: personal finance, corporate finance, and public finance. Corporate finance involves making investment, financing, and dividend decisions to maximize shareholder value. Financial management aims to maximize profit or shareholder wealth. It operates under assumptions of efficient financial markets and in the context of corporate business organizations. Key principles of financial management include the time value of money, risk-return tradeoff, diversification, and agency problems that arise from the separation of ownership and control of corporations.
Financial Instruments ACCA Financial Reporting .pptx
This document discusses financial instruments and provides learning objectives related to defining and accounting for various types of financial instruments including:
1. Defining financial assets and liabilities and outlining their initial recognition and measurement.
2. Discussing the classification and subsequent measurement of financial instruments at amortized cost, fair value through other comprehensive income (FVTOCI), and fair value through profit or loss (FVTPL).
3. Distinguishing between debt and equity instruments and outlining the accounting for convertible debt instruments using the split accounting method.
financial instruments available in Pakistan for investment
There are different investment options available in Pakistan's financial markets for both short-term and long-term investing. The money market includes short-term instruments like treasury bills, certificates of deposit, and commercial paper. The capital market includes both equity instruments like common stock and preferred stock, as well as fixed income instruments like corporate bonds. Additionally, Pakistan's debt market offers savings certificates of various maturities like Defense Savings Certificates (10-year), Special Savings Certificates (3-year), and Regular Income Certificates (5-year). These provide attractive returns to savers while supporting the government and economy.
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Alternative Investments Introduction to Alternative Investments.pptx
Alternative Investments Introduction to Alternative Investments.pptx
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Financial Instruments ACCA Financial Reporting .pptx
Financial Instruments ACCA Financial Reporting .pptx
financial instruments available in Pakistan for investment
financial instruments available in Pakistan for investment
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Ponzi schemes
A Ponzi scheme is a fraudulent investment operation that pays returns to its investors from their own money or the money paid by subsequent investors, rather than from profit earned by the individual or organization running the operation.
Short run and long run
This document contains information about group members for a project including their names and student IDs. It then discusses concepts related to aggregate demand including:
1. The relationship between money supply, velocity, prices, and output.
2. Differences between aggregate supply in the short run vs long run and how shifts in aggregate demand affect output vs prices.
3. How shocks to velocity can shift the aggregate demand curve and impact equilibrium output and prices.
Al Baraka Bank, Karachi,Pakistan.
1. Al Baraka Bank (Pakistan) Limited offers a wide range of Islamic financing products like Murabaha, Ijarah, Musharakah, and Islamic export refinance to corporate, SME, and consumer sectors.
2. The bank manages assets through working capital finance, project finance, trade finance, and real estate finance. It invests in sukuk/bond certificates, ordinary shares, and mutual funds.
3. On the liability side, the bank attracts deposits through various savings and investment accounts that distribute profits according to Islamic principles of Mudarabah and Diminishing Musharakah.
Mcb bank
MCB Bank was established in 1947 and was the first bank to be privatized in 1991. It aims to be the leading financial services provider and has a team of committed professionals providing innovative solutions. The organizational chart shows the board of directors at the top with various departments reporting up. The internal auditor ensures proper internal controls, supervises capital expenditures, and implements the yearly audit plan. A SWOT analysis identifies strengths such as its long history and being the first privatized bank, while weaknesses include a limited international branch network and lack of managerial training for some employees.
MULTINET
Multinet is a multinational company which provides broadband services by dialup and DSL, and also has a fibre optic network across Pakistan.
Mutual funds
1) A mutual fund is a pool of money belonging to a group of investors that is invested by a professional fund manager on behalf of the group. Each investor owns shares that represent a portion of the fund's holdings.
2) Investors can make money from mutual funds through income from dividends and interest, capital gains if securities increase in price and are sold, or from share price appreciation if holdings increase in value.
3) Mutual funds provide diversification, professional management, low minimum investments, liquidity and transparency but also have costs, potential tax implications, and risks depending on the type of fund.
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This document provides an introduction and overview of a new company called Wall-Touch that manufactures electronic wallpaper. The company's mission is to create beautiful living and working spaces using various techniques. Its vision is to be the leading wallpaper specialist in Pakistan. The document outlines the company's objectives, new product development process, marketing research process, target market segmentation, and marketing mix strategy including the product, price, promotion, and place. It also provides a SWOT analysis of the company.
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如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
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3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
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办理新加坡南洋理工大学毕业证(本硕）ntu学位证书【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理新加坡南洋理工大学毕业证(本硕）ntu学位证书【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理新加坡南洋理工大学毕业证(本硕）ntu学位证书【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
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本公司拥有海外各大学样板无数，能完美还原。
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【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理(ual毕业证书)伦敦艺术大学毕业证【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理(ual毕业证书)伦敦艺术大学毕业证【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理(ual毕业证书)伦敦艺术大学毕业证【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理(ual毕业证书)伦敦艺术大学毕业证【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
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原版一模一样【微信：741003700 】【伯恩茅斯大学毕业证（bu毕业证）成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理伯恩茅斯大学毕业证（bu毕业证）【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理伯恩茅斯大学毕业证（bu毕业证）【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理伯恩茅斯大学毕业证（bu毕业证）【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理伯恩茅斯大学毕业证（bu毕业证）【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版多伦多都会大学毕业证(TMU毕业证书)学历如何办理
原版办【微信号:95270640】【多伦多都会大学毕业证(TMU毕业证书)】【微信号:95270640】《成绩单、外壳、雅思、offer、真实留信官方学历认证（永久存档/真实可查）》采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【我们承诺采用的是学校原版纸张（纸质、底色、纹路）我们拥有全套进口原装设备，特殊工艺都是采用不同机器制作，仿真度基本可以达到100%，所有工艺效果都可提前给客户展示，不满意可以根据客户要求进行调整，直到满意为止！】
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信号95270640】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信号95270640】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
留信网服务项目：
1、留学生专业人才库服务（留信分析）
2、国（境）学习人员提供就业推荐信服务
3、留学人员区块链存储服务
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：客户在留信官方认证查询网站查询到认证通过结果后付款，不成功不收费！
Capital Punishment by Saif Javed (LLM)ppt.pptx
This PowerPoint presentation, titled "Capital Punishment in India: Constitutionality and Rarest of Rare Principle," is a comprehensive exploration of the death penalty within the Indian criminal justice system. Authored by Saif Javed, an LL.M student specializing in Criminal Law and Criminology at Kazi Nazrul University, the presentation delves into the constitutional aspects and ethical debates surrounding capital punishment. It examines key legal provisions, significant case laws, and the specific categories of offenders excluded from the death penalty. The presentation also discusses recent recommendations by the Law Commission of India regarding the gradual abolishment of capital punishment, except for terrorism-related offenses. This detailed analysis aims to foster informed discussions on the future of the death penalty in India.
原版定做(sheffield学位证书)英国谢菲尔德大学毕业证文凭证书原版一模一样
原版定制【微信:bwp0011】《(sheffield学位证书)英国谢菲尔德大学毕业证文凭证书》【微信:bwp0011】成绩单 、雅思、外壳、留信学历认证永久存档查询，采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信bwp0011】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信bwp0011】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
一比一原版英国伦敦大学亚非学院毕业证（soas毕业证书）如何办理
原版一模一样【微信：741003700 】【英国伦敦大学亚非学院毕业证（soas毕业证书）成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理英国伦敦大学亚非学院毕业证（soas毕业证书）【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理英国伦敦大学亚非学院毕业证（soas毕业证书）【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理英国伦敦大学亚非学院毕业证（soas毕业证书）【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理英国伦敦大学亚非学院毕业证（soas毕业证书）【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版林肯大学毕业证（lincoln毕业证）如何办理
原版一模一样【微信：741003700 】【林肯大学毕业证（lincoln毕业证）成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理林肯大学毕业证（lincoln毕业证）【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理林肯大学毕业证（lincoln毕业证）【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理林肯大学毕业证（lincoln毕业证）【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理林肯大学毕业证（lincoln毕业证）【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版(uottawa毕业证书)加拿大渥太华大学毕业证如何办理
原版一模一样【微信：741003700 】【(uottawa毕业证书)加拿大渥太华大学毕业证成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理(uottawa毕业证书)加拿大渥太华大学毕业证【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理(uottawa毕业证书)加拿大渥太华大学毕业证【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理(uottawa毕业证书)加拿大渥太华大学毕业证【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理(uottawa毕业证书)加拿大渥太华大学毕业证【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版加拿大达尔豪斯大学毕业证（dalhousie毕业证书）如何办理
原版一模一样【微信：741003700 】【加拿大达尔豪斯大学毕业证（dalhousie毕业证书）成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理加拿大达尔豪斯大学毕业证（dalhousie毕业证书）【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理加拿大达尔豪斯大学毕业证（dalhousie毕业证书）【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理加拿大达尔豪斯大学毕业证（dalhousie毕业证书）【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理加拿大达尔豪斯大学毕业证（dalhousie毕业证书）【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版(trent毕业证书)加拿大特伦特大学毕业证如何办理
原版一模一样【微信：741003700 】【(trent毕业证书)加拿大特伦特大学毕业证成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理(trent毕业证书)加拿大特伦特大学毕业证【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理(trent毕业证书)加拿大特伦特大学毕业证【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理(trent毕业证书)加拿大特伦特大学毕业证【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理(trent毕业证书)加拿大特伦特大学毕业证【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版加拿大多伦多大学毕业证（uoft毕业证书）如何办理
原版一模一样【微信：741003700 】【加拿大多伦多大学毕业证（uoft毕业证书）成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理加拿大多伦多大学毕业证（uoft毕业证书）【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理加拿大多伦多大学毕业证（uoft毕业证书）【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理加拿大多伦多大学毕业证（uoft毕业证书）【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理加拿大多伦多大学毕业证（uoft毕业证书）【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
一比一原版(monash毕业证书)莫纳什大学毕业证如何办理
原版一模一样【微信：741003700 】【(monash毕业证书)莫纳什大学毕业证成绩单】【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
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四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
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◇面对父母的压力，希望尽快拿到；
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◇回国时间很长，忘记办理；
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◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
办理(monash毕业证书)莫纳什大学毕业证【微信：741003700 】外观非常简单，由纸质材料制成，上面印有校徽、校名、毕业生姓名、专业等信息。
办理(monash毕业证书)莫纳什大学毕业证【微信：741003700 】格式相对统一，各专业都有相应的模板。通常包括以下部分：
校徽：象征着学校的荣誉和传承。
校名:学校英文全称
授予学位：本部分将注明获得的具体学位名称。
毕业生姓名：这是最重要的信息之一，标志着该证书是由特定人员获得的。
颁发日期：这是毕业正式生效的时间，也代表着毕业生学业的结束。
其他信息：根据不同的专业和学位，可能会有一些特定的信息或章节。
办理(monash毕业证书)莫纳什大学毕业证【微信：741003700 】价值很高，需要妥善保管。一般来说，应放置在安全、干燥、防潮的地方，避免长时间暴露在阳光下。如需使用，最好使用复印件而不是原件，以免丢失。
综上所述，办理(monash毕业证书)莫纳什大学毕业证【微信：741003700 】是证明身份和学历的高价值文件。外观简单庄重，格式统一，包括重要的个人信息和发布日期。对持有人来说，妥善保管是非常重要的。
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Capital gain
- 1. CAPITAL GAIN Two types of capital gain: 1. Capital gain on capital asset. 2. Capital gain on securities.
- 2. Capital asset It is defined as property of any kind connected with business or not. It includes: 1. Shares of a private company. 2. Membership card of a stock exchange. 3. Shares in partnership firm.
- 3. Capital asset It does not include: 1. Any stock in trade 2. Any asset subjected to depreciation 3. Any moveable property held for personal use of the person or to any dependent family member.
- 4. Securities It is a specified capital asset. It includes: a. Shares of a public company b. Vouchers of PTCL c. Modaraba Certificate d. Redeemable capital e. Derivative product
- 5. Capital gain An increase in the value of the capital assets and securities. Gain on the disposal(sale) of the capital asset and securities. It may be short term or long term It is claimed on the income taxes.
- 6. Calculation of capital gain Two formulas: 1. If the assets are disposed after one year or more, the formula will be, A-B A is the consideration received. B is the cost of capital.
- 7. Calculation of capital gain 2. If the assets are disposed before a year, the formula will be, A×¾ A is the capital gain(as calculated in the 1st formula).
- 8. Taxability Any gain on the disposal of a security is chargeable to tax subject to the following conditions: Holding Period Tax Year Rate of Tax less than 12 months 2011 7.5% 2012 8% 2013 8.5% 2014 9% 2015 9.5% 2016 10% More than 12 months - 0%