Taxmann S Corporate Tax Planning Business Tax Procedures With Case Studies Finance Act 2023 Lawfully Minimise The Current And Future Tax Liability With This Go To Guide

Taxmann's flagship Corporate Tax Planning & Business Tax Procedures publication has been the 'go-to guide' for the past 25+ years. The strength of this book lies in the exclusive emphasis on legitimate tax planning, which should go a long way in facilitating a viable tax-saving strategy. This book is apt for the following: • Tax Planning • Management Students • Professional Consultants • Officers in the Tax Department • Taxpayers who want to familiarise themselves with different techniques to lawfully minimise their current and future tax liability The Present Publication is the 27th Edition, amended by the Finance Act 2023 & updated till 1st August 2023. This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania, with the following noteworthy features: • The book is structured in three parts, namely: o Part 1 covers provisions of Indian Income Tax Laws in brief o Part 2 covers Corporate Tax in India, Tax Planning Concepts and Various Tax Planning Devices. Detailed provisions with respect to Non-Residents and Business Restructuring Practices prevalent in India are also given o Part 3 covers Business Tax Procedures & Management, with specific details on concepts like Advance Tax, TDS, Interest, Return Assessment, Penalties, Settlement Commission and Search Provisions • [Multiple Choice Question] have been included at the end of each chapter for better clarity of thought and quick revision • [Teach-Yourself-Technique] enables the reader to grasp issues without any further assistance • [Well-Thought-Out-Original-Problems] are included along with analytical discussions on each para with distinct numbers • This book is amended as per the following: o Law stated in this book is amended by the Finance Act 2023 o The legal position stated in this book is amended up to 1st August 2023 o The law applicable for the assessment years 2023-24 and 2024-25 is given § Tax planning problems/case studies are based upon the law applicable for the assessment year 2024-25 § Other practical problems are solved as per the law applicable for the assessment year 2023-24 The detailed contents of the book are as follows: • Income-tax Law in Brief • Corporate Tax Planning o Tax Planning, Tax Management, Tax Avoidance, Tax Evasion o Corporate Tax in India § Definitions § Residential Status and Tax Incidence § Taxation of Companies o Tax Planning with Reference to Specific Business Decisions § Tax Planning with Reference to New Business – Location of a Business § Tax Planning with Reference to New Business – Nature of Business § Tax Planning with Reference to New Business – Form of Organisation § Tax Planning with Reference to Financial Management Decisions § Tax Planning with Reference to Managerial Decisions § Tax Planning in Respect of Employees' Remuneration § Tax Planning with Reference to the Sale of Scientific Research Assets § Tax Planning with Reference to Receipt of Insurance Compensation § Tax Planning with Reference to Distribution of Assets by Companies in Liquidation o Non-Resident § Tax Planning in Respect of Non-Resident § Double-Taxation Relief § Transfer Pricing § Advance Rulings for Non-Residents o Business Restructuring § Restructuring Business § Amalgamation § Demerger § Conversion of Sole Proprietary Business or Firm into Company § Slump Sale § Transfer of Assets between Holding and Subsidiary Companies § Conversion of Company into Limited Liability Partnership • Business Tax Procedure and Management o Advance Tax, TDS and Interest § Advance Payment of Tax § Deduction/Collection of Tax at Source and e-TDS Returns § Interest Payable by Assessee/Government § Refund of Excess Payments o Return, Assessment, Penalties, Settlement Commission and Search § Return/Assessment of Income § Appeals, Revisions, References § Penalties and Prosecution § Settlement Commission and Dispute Resolution Committee § Search, Seizure and Assessment

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 A Structured And Concise Manner So As To Provide The Theoretical Background For Understanding The Complex Tax Planning And Business Tax Procedures In Real World Scenarios. Book Two Covers Corporate Tax Planning (Corporate Tax, Setting Up A New Business, Financial Management Decision, Remuneration Planning, Non- Resident And Business Restructuring) Book Three Covers Tax Procedures And Management (Return, Assessment, Appeals, Penalties, Settlement Commission, Search And Seizure, Advance Tax, Tds, E-Tds And Interest). This Part Also Covers Wealth-Tax, Service Tax And Vat. Numerous Multiple Choice Problems Are Included At The End Of Each Chapter So As To Enable Clarity Of Thought And Quick Revision. Each Para (With A Distinct Number) Starts With Analytical Discussion Supported B Well-Thought Out Original Problems. The Book Is Amended Up To September 15, 2009. A Useful And Handy Book, Especially Where The Reader Is * A Student Of Tax Planning And Management * In The Tax Consultancy Profession * An Official In Tax Department * A Taxpayer Who Wants To Learn Different Techniques To Legally Minimize His Current And Future Tax Bills

The present edition of the book has been thoroughly revised and enlarged. Salient Features of the Book: The legal position as amended up to June 2020 is given. The law stated in the book is on the basis of the Income Tax Act, 1961 and the Income Tax Rules, 1962 as amended up to date, besides the Finance Act, 2020 and Circulars and Notifications issued by Central Board of Direct Taxes up to June 2020. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Corporate Tax Law. The book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.

The essential M&A primer, updated with the latest research and statistics Mergers, Acquisitions, and Corporate Restructurings provides a comprehensive look at the field's growth and development, and places M&As in realistic context amidst changing trends, legislation, and global perspectives. All-inclusive coverage merges expert discussion with extensive graphs, research, and case studies to show how M&As can be used successfully, how each form works, and how they are governed by the laws of major countries. Strategies and motives are carefully analyzed alongside legalities each step of the way, and specific techniques are dissected to provide deep insight into real-world operations. This new seventh edition has been revised to improve clarity and approachability, and features the latest research and data to provide the most accurate assessment of the current M&A landscape. Ancillary materials include PowerPoint slides, a sample syllabus, and a test bank to facilitate training and streamline comprehension. As the global economy slows, merger and acquisition activity is expected to increase. This book provides an M&A primer for business executives and financial managers seeking a deeper understanding of how corporate restructuring can work for their companies. Understand the many forms of M&As, and the laws that govern them Learn the offensive and defensive techniques used during hostile acquisitions Delve into the strategies and motives that inspire M&As Access the latest data, research, and case studies on private equity, ethics, corporate governance, and more From large megadeals to various forms of downsizing, a full range of restructuring practices are currently being used to revitalize and supercharge companies around the world. Mergers, Acquisitions, and Corporate Restructurings is an essential resource for executives needing to quickly get up to date to plan their own company's next moves.

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.