• ISBN13: 9788126907373
• Binding: Paperback
• Subject: Business Management
• Publisher: Atlantic Publishers & Distributors (P) Ltd
• Publisher Imprint: Atlantic
• Publication Date: July 10, 2007
• Pages: 464
• Original Price: INR 250.0
• Language: English
• Edition: N/A
• Item Weight: 580 grams

Primarily written for the students of Commerce, the present book is a complete study of tax planning, tax procedure and management, wealth tax, Central sales tax and service tax. Structured in five parts, the book contains fifty-nine chapters in all covering 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. It will undoubtedly prove useful to the students of B.Com., CS (Final), M.Com., MBA, MFC and CFA. Besides students, the general readers keen to obtain basic knowledge of tax will find this book highly informative.

Kaushal Kumar Agrawal did his B.Com. (H) from Delhi University in the year 1994 and completed his Company Secretary course in the year 1996. He passed CS (Inter) and ICWAI (Inter) both groups in the first attempt. He has been teaching Direct & Indirect Tax to students at various levels for more than 10 years. He is a visiting faculty at the Institute of Company Secretaries of India, Indian Law Institute and other premier institutions. He has served some of the top companies of India as a Company Secretary and has varied practical experiences in handling corporate and tax matters. His important contributions include Insight into Income Tax: Based on Memory Retention Techniques and Simple Guide to Income Tax for B.Com. (P) and Ten Years for B.Com. (H).

• PART 1

• CORPORATE TAX PLANNING
• Unit 1: Basics
• 1. Tax Planning, Tax Avoidance and Tax Evasion
• 2. Tax Rates for the AY 2006-07 & AY 2007-08
• 3. Deductions & Set Off
• Unit 2: Tax Holiday
• 4. Tax Holiday
• Sections 10, 10AA, 10B & 10BA
• 5. Tax Holiday
• Deductions u/s 80IA, 80IAB, 80IB & 80IC
• Unit 3: Computation of Tax Liability of Company and Employees
• 6. Computation of Total Income in Case of Companies
• 7. Tax Planning
• Employee’s Remuneration
• Unit 4: Corporate Tax in India
• 8. Types of Companies
• 9. Minimum Alternative Tax

• 10. Section 79

• Unit 5: Managerial and Financial Decisions
• 11. Tax Planning with Reference to Capital Structure
• 12. Deemed Dividend
• 13. Tax Planning with Reference to Lease or Buy Decisions
• 14. Form of Organisation
• 15. Tax Planning with Reference to Repair, Replace and Make or Buy Decisions
• 16. Specialised Business
• 17. Tax Planning
• Location & Nature of Business
• 18. Insurance Compensation
• 19. Capital Gains on Distribution of Assets by Companies in Liquidation
• 20. Sale of Scientific Research Asset
• Unit 6: Corporate Restructuring
• 21. Corporate Restructuring Through Amalgamation
• 22. Corporate Restructuring Through Demerger
• 23. Transfer of Capital Asset by Holding Company to Its Indian Subsidiary Company
• 24. Corporate Restructuring Through Slump Sale
• 25. Conversion of Firm/Sole Proprietorship to Company
• 26. Tax Treatment
• Non-Residents
• Unit 7: Non-Residents Taxation
• 27. Double Taxation Avoidance Agreement
• 28. Transfer Pricing
• 29. Advance Ruling

• PART 2

• BUSINESS TAX PROCEDURE & MANAGEMENT
• Unit 1: Tax Management
• 1. Tax Deducted at Source
• 2. Advance Tax
• 3. Filing of Return
• 4. Assessment Procedure
• 5. Collection & Recovery of Tax
• Unit 2: Interest
• 6. Interest Payable by Assessee
• 7. Interest Payable to the Assessee by the Central Government
• Unit 3: Others
• 8. Penalties and Prosecution
• 9. Appeals and Revisions
• 10. Settlement of Cases
• 11. Power of Survey, Search and Seizure

• PART 3

• WEALTH TAX
• 1. Chargeability & Definitions
• 2. Deemed Assets
• 3. Exempted Assets
• 4. Meaning of Debt
• 5. Incidence of Wealth Tax
• 6. Valuation of Assets
• 7. Global Valuation of Assets of Business
• 8. Interest in Firm or Association of Persons
• 9. Valuation of Life Interest
• 10. Valuation of Jewellery
• 11. Return of Wealth

• PART 4

• CENTRAL SALES TAX
• 1. Introduction and Definitions
• 2. Types of Sales
• 3. Basis of Charge
• 4. Registration of Dealer
• 5. Rates of Tax
• 6. Levy and Collection of Tax and Penalties
• 7. Liabilities of Companies
• Objective Questions

• PART 5

• SERVICE TAX
• 1. Service Tax