Simplified Approach to Corporate Tax - Management & Planning

by Dr. Girish Ahuja, Dr. Ravi Gupta & CA Kriti Chawla

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CONTENTS

Preface to the Twenty Third Edition	vii
Part – I
Corporate Tax Planning
Chapter 1 Concepts of TaxPlanning	3
Chapter 2 Assessment of Companies	10
Chapter 3 Tax Planning with Reference to Setting up of a new Business	48
Chapter 4 Tax Planning with Reference to Financial Management Decisions (Including Deemed Dividend)	98
Chapter 5 Tax Planning with Reference to Specific Management Decisions	107
Chapter 6 Tax Planning in Case of Employees’ Remuneration	114
Chapter 7 Taxation of Non-Residents	155
Chapter 8 Double Taxation Relief [Sections 90, 90A and 91]	186
Chapter 9 Special provisions relating to Avoidance of Tax and General Anti-avoidance Rules (GAAR) (Transfer Pricing Provisions for International Transactions and Other Provisions relating to Avoidance of Tax) [Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102]	204
Chapter 10 Advance Rulings [Sections 245N to 245V]	251
Chapter 11 Business Reorganisation	261
Part – II
Tax Management
Chapter 12 Advance Payment of Tax [Sections 207-211, 217 & 219]	293
Chapter 13 Deduction and Collection of Tax at Source [Sections 190 to 206AA]	300
Chapter 14 Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C, 234D, 234E, 234F, 234G,234H & 244A]	380
Chapter 15 Return of Income [Sections 139 to 140A]	391
Chapter 16 Assessment Procedure [Sections 142 to 157A, 292BB]	414
Chapter 17 Appeals and Revision [Sections 246 to 264]	430
Chapter 18 Penalties and Prosecutions	443
Chapter 19 Scope of Total Income and Residential Status [Sections 5 to 9B]	471
Chapter 20 Computation of total income and tax planning under various heads for corporate assesse	485