Tax avoidance and tax planning

Tax avoidance-transfer his income to the name of his wife is tax avoidance.

Tax planning-finding out the loop holes of Income tax ,claiming full deduction and exemption

basic difference:

tax planning is legitimate benefits to assesse e.g. using deductions and allowances in legitimate way

tax avoidance is not legitimate and offence e.g. any act of ignoring or violating any section of act

further, finding loopholes in income tax may not always be tax planning, mostly it has coloured with tax avoidance