Corporate Tax Planning

Primarily written for the students of Commerce, the present book is a complete study of tax planning, tax procedures and management, wealth tax, Value Added Tax and service tax. Upto the Fifth Edition the book was entitled Direct Tax Planning and Management. Now it is entitled Corporate Tax Planning and has 46 chapters divided into eleven self-contained units—Basics; Tax Planning of Salary; Tax Holiday; Profits and Gains from Business or Profession and Capital Gain; Corporate Tax in India; Financial Decisions; Setting up of New Business; Managerial Decisions; Tax Planning—Others; Corporate Restructuring; and Non-Residents’ Taxation. The book comprehensively covers the latest syllabus prescribed by most of the Indian universities. In addition to the detailed explanation of each of its topics, the book is rich in illustrations and practice exercises that facilitate easy understanding and quick revision of the subject. The book will undoubtedly prove useful to the students of B.Com., CS (Final), ICWA (Final), M.Com., MBA, MFC and CFA. Besides students, the general readers keen to obtain basic and in-depth knowledge of tax planning will find this book highly informative.