Simplifed Approach to Corporate Tax Planning and Management

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Description
Useful for CS Final, CFS, MFC, MBA, M. COM and Other Specialized Studies
* It is a simplified, systematic approach to the understanding of a complex subject written in a unique, simple, easy to understand language that enables a quicker grasp for the student.
* The book is comprehensive and even a student who has not studied the subject earlier can easily understand the concept and system of Tax Planning
* The book is useful for students of CS (Final)/CFA/MFC/MBA/ M.Com. and Other Specialised Studies. Tax consultants and officials of the income-tax department will also find the book useful. It will also meet the requirement of persons who crave to reduce their tax liability through proper tax planning
* Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most up-to-date book for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 have been given at appropriate places in the
book.
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Table of Contents
PART - 1 CORPORATE TAX
1. Concepts of Tax Planning
2. Assessment of Companies
3. Tax Planning with Reference to Setting up of a new Business
4 Tax Planning with Reference to Financial Management Decisions (Including Deemed Dividend)
5. Tax Planning with Reference to Specific Management Decisions
6. Tax Planning in Case of Employees' Remuneration
7. Taxation of Non-Residents
8. Double Taxation Relief [Sections 90, 90A and 91
9. Special provisions relating to Avoidance of Tax and General Anti-avoidance (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tas) (Chapter X. Sectices 92 to 92F, 93, 948 and 95 to 102)
10. Advance Rulings [Sections 245N to 245V]
11. Business Reorganization
PART- 2 TAX MANAGEMENT
12. Advance Payment of Tax [Sections 207-211,217 & 219]
13.Deduction and Collection of Tax at Source [Sections 190 to 206AA]
14. Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 2348, 234, 13 234E, 234F, 234G 234H & 244A]
15. Return of Income [Sections 139 to 140A)
16. Assessment Procedure [Sections 142 to 157A, 29288]
17. Appeals and Revision [Sections 246 to 264]
18. Penalties and Prosecutions
19. Scope of Total Income and Residential Status [Sections 5 to 98]
20.Computation of total income and tax planning under various beads for corporate assesse  ...................................................................................................................................................................................................................................
Author Details
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years, He is a Fellow of the Institute of Chartered Accountants of India (1CAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) and also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes.He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of 1C AI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.
Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA(Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce(Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.