Basic framework of Income Tax Law; Canons of Taxation
Meaning of Tax Planning, Tax Avoidance and tax evasion; objectives of tax planning,
Overview of GAAR and SAAR
Tax Planning relating to residential status
Incomes which do not form part of the total income: Exemptions of section 10 Tax Planning with reference to Salary Income (Sec 16
Tax Planning with reference to House property (Sec24) and capital gains (Sec 54)
Tax Planning with reference to new Tax regime 115 BAC
Tax planning with reference to clubbing and set off provisions
Tax planning with reference to investments
Tax incentives for industrial development and Tax holidays
Tax planning with reference to following areas:
Form of organization, Location aspects, Nature of Business. employee remuneration
Tax planning for Financial Management and Capital Structure
Ahuja, G. & Gupta, R. Professional Approach to Direct Taxes. Bharat Law House Pvt Ltd, New Delhi
Vinod. K. Singhania. Direct Tax Planning and Management. Taxmann’s
Tax Plannin. RBD Publications
Bhargava, S.R & Jain N.L . Tax Planning via Status in Direct tax matters
Shrivastva , E. A. Corporate Tax Planning