Bharat’s Tax Planning by S RAJARATNAM & V G AENKATARAMAIAH Edition 2022

Description

Bharat’s Tax Planning by S RAJARATNAM & V G AENKATARAMAIAH Edition 2022

Bharat’s Tax Planning by S RAJARATNAM & V G AENKATARAMAIAH Edition 2022

Contents:

• Finance Act 2021
• 1 Tax Planning-An overview
• 2 Interpretation of Tax Laws :
• 3 Importance of Documentation in Tax Plannmg
• 4 Mutual Associations-Tax Savers
• 5 Diversion by Overriding Title
• 6 Real Income Theory-A Useful Argument…
• 7 Hindu Undivided Families-I
• 8 Hindu Undivided Families-II
• 9 Hindu Undivided Families-lII
• 10 Charities Can Save Tax
• 11 Accounting Requirements-Precepts and Practice
• 12 Agricultural Income
• 13 Corporate Sector-Distinct Treatment
• 14 Amalgamations and Demergers – Tax Implications
• 15 Minimum Alternate Tax/Alternate Minimum Tax
• 16 Conversion of Proprietary Business into a Firm/Company
• 17 Planning for Conversion of Firm Into Company
• 18 Limited Liability Partnership-A New Opportunity
• 19 Partnership Finn–Tax and other Implications
• 20 Interest Income/Annuities – Assessability
• 21 Choice of Investment-investment Planning
• 22 PPF is Premier Tax Saver 44(16) Tax Planning-Issues. Ideas. Innovations
• 23 Non-Residents and Non-Resident Indians-Planning for Residential Status
• 24 Profit-sharing Plans
• 25 Year of Assessment
• 26 Planning Pay Packet From Tax Point of View
• 27 Planning for Professionals
• 28 Investment in Housing From Tax Point of View
• 29 Business-Basic Features
• 30 Business Expenditure-Deductions-l
• 31 Business Expenditure Deductions-II
• 32 Depreciation
• 33 Presumptive Taxation-When and How Availed?
• 34 Capital Gains-Charge
• 35 Capital Gains-Reliefs
• 36 Clubbing of lncome (Sections 60 to 64)
• 37 Relief for Exports, SEZs, EOUs/New Industrial Undertakings in N.E. Region
• 38 Concessions for New Industrial Undertakings
• 39 Deductions and Other Concessions Without Tears
• 40 Scheme for Rehabilitation from BTFR-Tax Savings on a Platter
• 41 on-Resident Taxation-Sections 9 and 10
• 42 Non-resident Taxation with Extension to Residents-Advance Rulings Transfer Pricing
• 43 Double Taxation Avoidance Agreements
• 44 Intellectual Property Rights-Problems for the Future
• 45 Private Trusts-Limited Scope
• 46 Senior Citizens-Special Concessions
• 47 Tax Valuation
• 48 Procedural Law
• 49 Prohibition of Cash Transactions in Excess Certain Limits
• 50 Tax Deduction and Tax Collection at Source
• 51 Settlement Commission-A Way Out for Taxpayers in Distress
• 52 Real Property Transactions
• 53 Benami Law and Tax Implications
• 54 Family Arrangement
• 55 Protection Against Survey
• 56 Search-Safeguards
• 57 Penalties and Prosecution and How to Avoid Them
• 58 Tax on Gift
• 59 Wealth Tax
• 60. Right to Information Act, 2005
• 61. The Insolvency and Bankruptcy Code, 2016
• 62. Pradhan Mantri Garib Kalyan Yojana, 2016