TY - GEN AU - Singhania, Vinod K. AU - Singhania, Monica TI - Taxmann's Corporate Tax Planning and Business Tax Procedures with Case Studies SN - 9789356223745 U1 - 336.294 PY - 2022/// CY - New Delhi PB - Taxmann Publications (P) Ltd. N1 - Book 1: Income- Tax Law in Brief 1. Law Of income – Tax in Brief Book 2: Corporate Tax Planning Unit I: Tax Planning, Tax Management, Tax Avoidance, Tax Evasion 2. Tax Planning, Tax Management, Tax Avoidance, Tax Evasion Unit II: Corporate Tax in India 3. Definitions 4. Residential Status and Tax Incidence 5. Taxation of Companies Unit III: Tax Planning with Reference to Specific Business Decisions 6. Tax Planning with Reference to New Business – Location of a Business 7. Tax Planning with Reference to New Business – Nature of Business 8. Tax Planning with Reference to New Business – Form of Organisation 9. Tax Planning with Reference to Financial Management Decisions 10. Tax Planning with Reference to Managerial Decisions 11. Tax Planning in Respect of Employees’ Remuneration 12. Tax Planning with Reference to Sale of Scientific Research Assets 13. Tax Planning with Reference to Receipt of Insurance Compensation 14. Tax Planning with Reference to Distribution of Assets by Companies in Liquidation Unit VI: Non-Resident 15. Tax Planning in Respect of Non-Resident 16. Double-Taxation Relief 17. Transfer Pricing 18. Advance Rulings for Non-Residents Unit V: Business Restructuring 19. Restructuring Business 20. Amalgamation 21. Demerger 22. Conversion of Sole Proprietary Business or Firm into Company 23. Slump Sale 24. Transfer of Assets between Holding and Subsidiary Companies 25. Conversion of Company into Limited Liability Partnership Book 3: Business Tax Procedure and Management Unit I: Advance Tax, TDS and Interest 26. Advance Payment of Tax 27. Deduction/Collection of Tax at Source and e-TDS Returns 28. Interest Payable by Assessee/Government 29. Refund of Excess Payments Unit I: Return, Assessment, Penalties, Settlement Commission and Search 30. Return/Assessment of Income 31. Appeals, Revisions, References 32. Penalties and Prosecution 33. Settlement Commission and Dispute Resolution Committee 34. Search, Seizure and Assessment ER -