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Taxmann’s Corporate Tax Planning & Business Tax Procedures with Case Studies by VINOD K SINGHANIA & MONICA SINGHANIA August Edition 2023

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Taxmann’s Corporate Tax Planning & Business Tax Procedures with Case Studies by VINOD K SINGHANIA & MONICA SINGHANIA August Edition 2023

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Description

Taxmann’s Corporate Tax Planning & Business Tax Procedures with Case Studies by VINOD K SINGHANIA & MONICA SINGHANIA August Edition 2023

CONTENTS :

Description

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 IndiaTax 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 TaxTDSInterestReturn AssessmentPenaltiesSettlement 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

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About the author

Vinod K. Singhania

Dr. Vinod K. Singhania got his PhD from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics, especially tax laws.

Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania has authored many popular books and software published by Taxmann.

He has to his credit more than 300 research articles that have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad.

Monica Singhania

Dr. Monica Singhania is a Professor at Faculty of Management Studies, University of Delhi. She is a post-graduate from the Delhi School of Economics and a Fellow Member of the Institute of Chartered Accountants of India. She has the distinction of being placed on the merit list of the examinations conducted by both the university and the Institute.

She has been awarded a PhD in corporate taxation from the University of Delhi. She is the author of 7+ books on direct tax laws and several research papers published in leading journals.

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