Corporate Tax Planning & Business Tax Procedures with Case Studies

Taxmann’s flagship Corporate Tax Planning & Business Tax Procedures publication has been the ‘go-to guide’ for the past 25+ years. The strength of this book lies in the exclusive emphasis on legitimate tax planning, which should go a long way in facilitating a viable tax-saving strategy.

This book is apt for the following:

Tax Planning
Management Students
Professional Consultants
Officers in the Tax Department
Taxpayers who want to familiarise themselves with different techniques to lawfully minimise their current and future tax liability
The Present Publication is the 27th Edition, amended by the Finance Act 2023 & updated till 1st August 2023. This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania, with the following noteworthy features:

The book is structured in three parts, namely:
Part 1 covers provisions of Indian Income Tax Laws in brief
Part 2 covers Corporate Tax in India, Tax Planning Concepts and Various Tax Planning Devices. Detailed provisions with respect to Non-Residents and Business Restructuring Practices prevalent in India are also given
Part 3 covers Business Tax Procedures & Management, with specific details on concepts like Advance Tax, TDS, Interest, Return Assessment, Penalties, Settlement Commission and Search Provisions
[Multiple Choice Question] have been included at the end of each chapter for better clarity of thought and quick revision
[Teach-Yourself-Technique] enables the reader to grasp issues without any further assistance
[Well-Thought-Out-Original-Problems] are included along with analytical discussions on each para with distinct numbers
This book is amended as per the following:
Law stated in this book is amended by the Finance Act 2023
The legal position stated in this book is amended up to 1st August 2023
The law applicable for the assessment years 2023-24 and 2024-25 is given
Tax planning problems/case studies are based upon the law applicable for the assessment year 2024-25
Other practical problems are solved as per the law applicable for the assessment year 2023-24
The detailed contents of the book are as follows:

Income-tax Law in Brief
Corporate Tax Planning
Tax Planning, Tax Management, Tax Avoidance, Tax Evasion
Corporate Tax in India
Definitions
Residential Status and Tax Incidence
Taxation of Companies
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
Tax Planning in Respect of Employees’ Remuneration
Tax Planning with Reference to the 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
Non-Resident
Tax Planning in Respect of Non-Resident
Double-Taxation Relief
Transfer Pricing
Advance Rulings for Non-Residents
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
Business Tax Procedure and Management
Advance Tax, TDS and Interest
Advance Payment of Tax
Deduction/Collection of Tax at Source and e-TDS Returns
Interest Payable by Assessee/Government
Refund of Excess Payments
Return, Assessment, Penalties, Settlement Commission and Search
Return/Assessment of Income
Appeals, Revisions, References
Penalties and Prosecution
Settlement Commission and Dispute Resolution Committee
Search, Seizure and Assessment