कम्पनीको पूँजीगत लाभ

Companies face the same gain-raising events as individuals but through a corporate lens. Selling fixed assets, land or investments at a price above the recorded base creates gains that flow into the company's assessable income and are taxed at the corporate rate for the year, unless a specific provision holds a separate rate for the asset type. The base from which the gain is measured carries the history of the asset: original cost, plus later capital improvements and less depreciation claimed over the years. Because depreciation reduces the base, a fully written-down asset sold for modest money can still throw off a gain that surprises the directors if the disposal was not planned mid-year. Planning works through timing and structure rather than clever labels. Holding development land through the company keeps gains taxable within the firm, while directing sales through qualifying entities changes the rate that lands. A gain realised early creates immediate tax drain, so aligning disposals with years of offsetting losses smooths the outcome. The mathematics is straightforward, and locking in the position before the contract is signed costs nothing but discipline.