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.............................................................................................................................Book Description• The law stated in this Book is as amended by the Finance (No. 2) Act, 2009.• Book One showcases the law of income tax in astructured and concisemanner so as to provide the theoreticalbackground for understanding thecomplex Tax Planning and Business TaxProcedures in real world scenarios• Book Two covers Corporate Tax Planning (corporatetax, setting up a newbusiness, financial management decision,remuneration planning,non-resident and business restructuring).• BookThree covers Tax Procedure and Management(return, assessment, appeals,penalties, Settlement Commission, searchand seizure, advance tax, TDS,e-TDS and interest). This part alsocovers wealth-tax, service tax andVAT.• Numerous multiple choice problems areincluded atthe end of each chapter so as to enable clarity of thoughtand quickrevision.• Each para (with distinctnumber) starts withanalytical discussion supported by well-thought outoriginal problems.• The book is amended up to September 15, 2009.• A useful and handy book, especially where the reader is o a student of tax planning and management, o in the tax consultancy profession, o an official in tax department, o a taxpayer who wants to learn different techniques to legally minimize his current and future tax bills..............................................................................................................................Contents1. Law of Income-tax in Brief2. Tax Planning, Tax Management, Tax avoidance and Tax Evasion3. Definitions4. Residential Status Tax Incidence5. Taxation of Companies6. Tax Planning with reference to new business-location of a business7. Tax Planning with reference to new business – nature of business8. Tax Planning with reference to new business – form of organisatioin9. Tax Planning with reference to Financial Management Decisions10. Tax Planning with reference to Managerial Decisions11. Tax Planning in Respect of Employees Remuneration12. Tax Planning with reference to sale of scientific research assets13. Tax Planning with reference to receipt of insurance compensation14. Tax Planning with reference to distribution of assets by companies in liquidation15. Tax Planning in respect of non-resident16. Double taxation relief17. Transfer pricing18. Advance ruling for non-residents19. Restructuring Business20. Amalgamation21. Demerger22. Conversion of sole proprietary business or firm into company23. Slump sale24. Transfer of assets between holding and subsidiary companies25. Advance payment of tax26. Deduction/collection of tax at source and E-TDS return27. Interest payable by Assessee/Government28. Refund of Excess Payments29. Return/Assessment of income30. Appeals, Revisions, references31. Penalties and prosecutions32. Settlement of cases33. Search, seizure and block assessment34. Wealth-Tax35. Service Tax36. Value Added Tax (VAT).............................................................................................................................Authors DetailsDr. Vinod K. Singhania got his Ph.D. from the Delhi School of Economics in 1 976. His fields of special interest include all facets of corporate legislation and corporate economics especially the tax laws. Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania is author of many popular books and software published by Taxmann. He has to his credit more than 300 research articles which have appeared in leading journals. He has been a resource person in over 300seminars in India and abroad. He can be reached at vks@taxman.comDr. Monica Singhania is Reader, Faculty of Management Studies, University of Delhi. She is a post-graduate from Delhi School of Economics and a Fellow Member of the Institute of Chartered Accountants of India. She has the distinction of being placed in the merit list of the examinations conducted by both the University as well as the Institute. She has been awarded Ph.D. in the area of corporate taxation from the University of Delhi. She is the author of 7 books on direct tax laws and several research papers which have been published in leading journals..............................................................................................................................