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............................................................................................................................. Description A simplified, systematic approach to the understanding of a complex subject written in a unique, simple, easy to understand language that enables a quicker grasp for the student. The law stated in this book is as amended by the Finance Act, 2D08. Even the last minute changes in the law have been incorporated and it is, therefore, the latest and most upto-date book on the subject for Assessment Year 2009-10. The amendments made by the aforesaid Finance Act, 2008 have also been given by way of 'Highlights of Amendments' in the beginning of the book to enable the readers to know the latest at a glance. The book is comprehensive and even a student who has not studied the subject earlier can easily understand the concept and system of Tax Planning. The book is useful for students of C.S. (Final)/C.F.A./M.F.C./M.B.A./M.Com. and Other Specialised Studies. Tax consultants and officials of the income-tax department will find the book useful. It will also meet the requirements of persons who crave to reduce their tax liability through proper tax planning. ............................................................................................................................. Contents Part I - Corporate Tax Planning 1. Concepts of Tax-planning 2. Assessment of Companies 3. Tax planning with reference to setting up of a new business 4. Tax planning with reference to Financial Management Decisions (Including Deemed Dividend) 5. Tax planning with reference to Specific Management Decisions 6. Tax planning with reference to Employees' Remuneration 7. Taxation of Non-Residents [Chapter XII and XIIA of Income-tax Act] 8. Double Taxation Relief [Sections 90 to 91] 9. Provisions Regulating Transfer Pricing [Chapter X, Sections 92 & 93] 10. Advance Rulings [Sections 245Nto 245V] 11. Business Reorganisation Part II - Tax Management 12. Advance Payment of Tax 13. Deduction and Collection of Tax at Source [Sections 190 to 206CA] 14. Interest Payable by/to Assessee [Sections 201(1 A), 220(2), 234A, 234B, 234C & 244A] 15. Collection and Recovery of Tax 16. Return of Income 17. Procedure of Assessment 18. Appeals and Revision 19. Penalties and Prosecutions 20. Search, Seizure & Survey and Special Procedure for Assessment of Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153C and Sections 158B to 158BH] 21. Wealth Tax Part III - Value Added Tax 22. VAT - Concepts and General Principles Part IV - Service Tax 23. Service Tax - Concept and General Principles 24. Charge of Service Tax 25. Registration 26. Valuation of Taxable Services 27. Payment of Service Tax 28. Furnishing of returns of Service Tax Part V - Computation of Total Income 29. Broad framework of income-tax law 30. Scope of Total Income and Residential Status [Sections 5 to 9] 31. Computation of total income and tax planning under various heads for corporate assessee Annexure I - Present value of Re. 1 ............................................................................................................................. Author Details Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) and also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation. Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes. .............................................................................................................................
