Coming soon
Tax Planning
Objective-The objective of this course is to familiarize the students with latest provisions of Indian
Tax Laws to derive maximum possible tax benefits admissible under the law.
Constitutional Provisions, Tax Planning and Tax Management:
Constitutional provisions as regards Taxation in India. Concept of Tax
Planning, Tax Management, Tax Avoidance and Tax Evasion and
difference between them.
Tax Planning: Objectives, types , areas and requisites.
Corporate Income Tax in India:Company and allied concepts,
Residential status and tax incidence on companies, Minimum Alternate
Tax,
Tax Planning with reference to Setting up of a new Business:
Tax Planning in reference to location of business, nature
of business, form of business.
Tax Planning with reference to Managerial Decisions: Capital
structure Decisions, Bond Washing Transactions and Bonus shares.
Planning in respect to Make or Buy, Own or Lease, repair, replace,
renewal and renovation.
Wealth Tax: Changeability of Wealth Tax, Deemed wealth, Exempted
assets, Valuation of Assets, Procedure under wealth tax, tax planning
under wealth tax.
1..Direct Tax Planning and Management- Vinod. K. Singhania(Taxmann’s
2.Tax Planning- N. K Sharma(Ramesh Book Depot)
1..Tax Planning via Status in Direct tax matters-Bhargava S.R ,& Jain N.L
2.Corporate Tax Planning-E.A Shrivastva
3.Law of Income Tax- A.C Sampath, Iyenger(Bharat Publishing House
Allahabad)
