Description
Taxmann Corporate Tax Planning & Business Tax Procedures 25th Edition 2021 by Vinod K Singhania
Taxmann’s flagship publication for Corporate Tax Planning & Business Tax Procedures has been the ‘go-to guide’ for the past 24 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 tax planning/management students, professional consultants, officers in the tax department and taxpayers who want to familiarise themselves with different techniques to lawfully minimise their current and future tax liabilityThe Present Publication is the 25th Edition, 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 briefPart-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 givenPart-3 cover 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 numbersThis book is amended as per the following:The legal position stated in this book is amended up to 18th August 2021Law applicable for the assessment years 2021-22 and 2022-23 is givenTax planning problems/case studies are based upon the law applicable for the assessment year 2022-23Other practical problems are solved as per the law applicable for the assessment year 2021-22The detailed contents of the book are as follows:Income-tax Law in BriefCorporate Tax PlanningTax Planning, Tax Management, Tax Avoidance, Tax EvasionCorporate Tax in IndiaDefinitionsResidential Status and Tax IncidenceTaxation of CompaniesTax Planning with Reference to Specific Business DecisionsTax Planning with Reference to New Business – Location of a BusinessTax Planning with Reference to New Business – Nature of BusinessTax Planning with Reference to New Business – Form of OrganisationTax Planning with Reference to Financial Management DecisionsTax Planning with Reference to Managerial DecisionsTax Planning in Respect of Employees’ RemunerationTax Planning with Reference to Sale of Scientific Research AssetsTax Planning with Reference to Receipt of Insurance CompensationTax Planning with Reference to Distribution of Assets by Companies in LiquidationNon-ResidentTax Planning in Respect of Non-ResidentDouble-Taxation ReliefTransfer PricingAdvance Rulings for Non-ResidentsBusiness RestructuringRestructuring BusinessAmalgamationDemergerConversion of Sole Proprietary Business or Firm into CompanySlump SaleTransfer of Assets between Holding and Subsidiary CompaniesConversion of Company into Limited Liability PartnershipBusiness Tax Procedure and ManagementAdvance Tax, TDS and InterestAdvance Payment of TaxDeduction/Collection of Tax at Source and e-TDS ReturnsInterest Payable by Assessee/GovernmentRefund of Excess PaymentsReturn, Assessment, Penalties, Settlement Commission and SearchReturn/Assessment of IncomeAppeals, Revisions, ReferencesPenalties and ProsecutionSettlement Commission and Dispute Resolution CommitteeSearch, Seizure and Assessment