| ID | 044926 |
| Call Number | 343.04/SIN |
| Title Proper | Corporate Tax Planning & Business Tax Procedures with Case Studies- EBook |
| Language | ENG |
| Author | Singhania Monica ; Singhania Vinod K. |
| Publication | New Delhi, Taxmann Publications (P) Ltd, 2025. |
| Description | 496p EBook - EB0199 |
| Summary / Abstract (Note) | Corporate Tax Planning & Business Tax Procedures with Case Studies is a comprehensive and authoritative treatise on corporate taxation, tax planning strategies, and business tax procedures in India. The book presents both the theoretical framework and practical applications of tax laws, supported by numerous case studies and multiple-choice problems. The work emphasises legitimate tax planning—helping readers lawfully minimise tax liabilities while avoiding the pitfalls of tax evasion |
| Contents | BOOK 1-
INCOME-TAX LAW IN BRIEF
Law of income-tax in brief
BOOK 2-
CORPORATE TAX PLANNING UNIT
1-TAX PLANNING, TAX MANAGEMENT, TAX AVOIDANCE, TAX EVASION Tax planning, tax management, tax avoidance and tax evasion
UNIT II-CORPORATE TAX IN INDIA
3 Definitions Residential status and tax incidence
Definitions X
Residential status and tax incidence Taxation of companies
UNIT III-TAX PLANNING WITH REFERENCE TO SPECIFIC BUSINESS DECISIONS
Tax planning with reference to new business-location of a business Tax planning with reference to new business-
Nature of business Tax planning with reference to New Business-Form of organisation Tax planning with reference to financial management decisions
Tax planning with reference to managerial decisions X
Tax planning in respect of employees' remuneration
Tax planning with reference to sale of scientific research assets
Tax planning with reference to receipt of insurance compensation
Tax planning with reference to distribution of assets by companies in liquidation
UNIT IV-NON-RESIDENT
Tax planning in respect of non-resident Double Tavation Raliaf
Double Taxation Relief Transfer pricing
Advance ruling
UNIT V-BUSINESS RESTRUCTURING
Restructuring business
Amalgamation Demerger
Conversion of sole proprietary business or firm into company
Slump sale
Transfer of assets between holding and subsidiary companies
Conversion of company into limited liability
Partnership
BOOK 3-BUSINESS TAX PROCEDURE AND MANAGEMENT
UNIT 1-
ADVANCE TAX, TDS AND INTEREST
Advance payment of tax
Deduction/collection of tax at source and e-TDS return Interest payable by assessee/Government Refund of excess payments
UNIT II-RETURN, ASSESSMENT,
PENALTIES, SETTLEMENT, COMMISSION
UNIT II - RETURN, ASSESSMENT, PENALTIES, SETTLEMENT, COMMISSION AND SEARCH
Return/Assessment of Income Appeals, revisions, references
Penalties and prosecutions
Settlement commission and Dispute resolution gommittee
Search, seizure and assessment |
| Standard Number | 9789371265638 |
| Price. Qualification | 1376.19/-(Virtual ) |
| Classification Number | 343.04 |
| Key Words | Tax ; Corporate ; EBook |