Gold & Taxation by Meenakshi Subramaniam is a dedicated guide to the taxation of gold and silver in every form – jewellery, coins and bars, Gold ETFs, Sovereign Gold Bonds, gold mutual funds, electronic gold receipts, gold futures and gold kept in bank lockers. The 5th Edition (2026) is updated for the Income-tax Act 2025, the Union Budget 2026 and the capital gains changes made since the Finance Act 2024, with every provision cross-referenced to the 1961 Act.
In 23 chapters and 10 appendices it covers income tax, GST for consumers and jewellers, valuation, gold seized in search and seizure operations, limits on jewellery holdings, PMLA and investment taxation, supported by case law from the Supreme Court and 17 High Courts, numerical examples and practical tips. Written in an accessible style for individual investors, jewellers, chartered accountants and tax practitioners. Paperback, 368 pages.
