Corporate Tax Planning Procedures: With Case Studies/ Vinod K Singhania & Monica Singhania English

Income-Tax Law in Brief
1. Law of Income-tax in Brief
Corporate Tax Planning
Unit - I : Tax Planning, Tax Management, Tax avoidance and Tax Evasion
2. Tax Planning, Tax Management, Tax avoidance and Tax Evasion
Unit - II : Corporate Tax in India
3. Definitions
4. Residential Status Tax Incidence
5. Taxation of Companies
Unit - III : Tax Planning with Reference to Specific Business Decisions
6. Tax Planning with reference to new business-location of a business
7. Tax Planning with reference to new business – nature of business
8. Tax Planning with reference to new business – form of organisation
9. Tax Planning with reference to Financial Management Decisions
10. Tax Planning with reference to Managerial Decisions
11. Tax Planning in Respect of Employees' Remuneration
12. Tax Planning with reference to sale of scientific research assets
13. Tax Planning with reference to receipt of insurance compensation
14. Tax Planning with reference to distribution of assets by companies in liquidation
Unit - IV : Non-Resident
15. Tax Planning in respect of non-resident
16. Double taxation relief
17. Transfer pricing
18. Advance ruling for non-residents
Unit - V : Business Restructuring
19. Restructuring Business
20. Amalgamation
21. Demerger
22. Conversion of sole proprietary business or firm into company
23. Slump sale
24. Transfer of assets between holding and subsidiary companies
25. Conversion of Company into Limited Liability Partnership
Business Tax Procedure and Management
Unit - I : Advance Tax, TDS and Interest
26. Advance payment of tax
27. Deduction/collection of tax at source and e-TDS return
28. Interest payable by Assessee/Government
29. Refund of Excess Payments
Unit - II : Return, Assessment, Penalties, Settlement Commission and Search
30. Return/Assessment of income
31. Appeals, Revisions, references
32. Penalties and prosecutions
33. Settlement of cases
34. Search, seizure and assessment