Corporate Tax Planning & Management AY 2023-24 & 2024-25

The present edition of the book has been thoroughly revised and enlarged and has several unparalleled features which make it distinct from other available text books on Corporate Tax Planning and Management.

Salient Features of the Corporate Tax Planning & Management AY 2023-24 & 2024-25 Book:

• Legal position as amended upto August 2023 is given.
• Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 and the Finance Act, 2023, applicable for the Assessment Years 2023-24 and 2024-25, have been incorporated in the book.
• Circulars and Notifications issued upto August 2023 have been included in the book.
• User-friendly examination-oriented style facilitating easy comprehension of each topic.
• Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax.
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
• Each topic, after a theoretical exposition is followed by illustrations to facilitate the students to master the practical application of Corporate Tax Law.
• The Book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.

Corporate Tax Planning & Management Book Contents

1. Introduction
   ❐ Corporation Tax
   ❐ Tax Evasion
   ❐ Tax Avoidance
   ❐ Tax Planning
   ❐ Tax Management
   ❐ Dividend Tax
2. Computation of Total Income of Companies
3. Computation of Tax Liability of Companies
4. Tax Planning for New Business
   ❐ Location, Nature, and Size of Business
   ❐ Form of Business Organisation
5. Tax Planning and Financial Management Decisions
   ❐ Tax Planning Relating to Capital Structure Decision
   ❐ Dividend Policy
   ❐ Inter-Corporate Dividends and Bonus Shares
6. Tax Planning and Managerial Decisions
   ❐ Tax Planning with respect to own or Lease
   ❐ Sale of Assets used for Scientific Research
   ❐ Make or Buy Decisions
   ❐ Repair, Replace, Renewal or Renovation of an Asset
   ❐ Shut-down or Continue Decision
7. Special Tax Provisions
   ❐ Tax Provisions in respect of Free Trade Zone
   ❐ Tax Provisions in respect of Infrastructure Development
   ❐ Tax Provisions in respect of Backward Areas
   ❐ Tax Provisions in respect of Tax Incentives to Exporters
   ❐ Purchase by Instalment or Hire
8. Amalgamation and Demerger
9. Deduction And Collection Of Tax At Source
   ❐ Tax Deduction at Source
   ❐ Tax Collection at Source
10. Advance Payment of Tax
11. Tax Planning in respect of Managerial Remuneration
12. Tax Planning in respect of Foreign Income
    ❐ Selling in Domestic or Foreign Market
    ❐ Avoidance of Double Taxation Agreements
    ❐ Foreign Collaborations and Joint Ventures
13. Interim Board Of Settlement (In Place Of Income Tax Settlement Commission)
    Board For Advance Ruling (Bar) [In Place Of Authority For Advance Ruling (Aar)]
14. Some other aspects of Tax Planning
    ❐ Receipt of Insurance Compensation
    ❐ Distribution of Assets at the Time of Liquidation of Company
    ❐ Slump Sale
    ❐ Conversion of Sole Proprietary Concern/Partnership Firm into Company
    ❐ Conversion of A Private Company
    ❐ Transfer of Assets Between Holding and Subsidiary Companies