Taxmanns Corporate Tax Planning & Business Tax Procedures with Case Studies Authoritative | Amended TextOffering a Structured

Corporate Tax Planning & Business Tax Procedures with Case Studies is a comprehensive and authoritative treatise on corporate taxation, tax planning strategies, and business tax procedures in India. The book presents both the theoretical framework and practical applications of tax laws, supported by numerous case studies and multiplechoice problems. The work emphasises legitimate tax planninghelping readers lawfully minimise tax liabilities while avoiding the pitfalls of tax evasion.This book serves as an invaluable reference for: Students pursuing courses in tax planning, management, and professional examinations Tax Professionals & Consultants seeking a practical and updated resource for advisory work Officials in the Tax Department needing a structured and detailed understanding of tax provisions and procedures Corporate Executives & Business Owners aiming to optimise tax structures and financial decisions General Taxpayers interested in legally reducing current and future tax burdensThe Present Publication is the 29th Edition | 2025, amended by the Finance Act 2025 and updated till 1st August 2025. This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania, with the following noteworthy features: [Threebook Structure]o Book One | Incometax Law in Brief Provides the theoretical base for corporate tax planning and procedureso Book Two | Corporate Tax Planning Includes strategies for setting up new businesses, financial decisionmaking, remuneration planning, nonresident taxation, and business restructuring.o Book Three | Business Tax Procedure & Management Covers return filing, assessments, appeals, penalties, TDS, advance tax, search and seizure, and other procedural aspects [Legitimate Tax Planning Focus] Detailed strategies to lawfully minimise tax liabilities [Analytical Approach] Every paragraph is numbered, starting with a clear analytical discussion supported by original, practical problems [Extensive Practice Material] Multiplechoice questions at the end of each chapter for quick revision and concept clarity [Teachyourself Method] Enables independent learning without the need for additional reference material [Uptodate Content] All provisions amended up to 1st August 2025 [Author Expertise]o Dr Vinod K. Singhania Renowned tax expert with decades of research, authorship, and teaching experience, having authored multiple leading tax law bookso Dr Monica Singhania Professor at FMS, University of Delhi, with extensive research and publications in corporate taxation [Practical Utility] Designed to be a ready reckoner for daily tax advisory and compliance work [Balanced Coverage] Integrates academic depth with business practicalityThe coverage of the book is as follows: Book One IncomeTax Law in Briefo Basic concepts, residential status, exempt income, taxation of salary, business profits, capital gains, setoff and carryforward of losses, and permissible deductions Book Two Corporate Tax Planningo Tax planning vs. tax avoidance and evasiono Corporate tax regimes, MAT, special tax rates, and case studieso Tax planning for a new business (location, nature, organisation form)o Financial Management Decisions Capital structure, dividend policy, bonus shareso Managerial Decisions Makeorbuy, lease vs. purchase, repairs vs. replacemento Remuneration planning, sale of research assets, insurance compensation, and liquidationo Nonresident taxation, double taxation relief, transfer pricing, and advance rulingso Business Restructuring Amalgamation, demerger, slump sale, conversion of business forms, intercompany asset transfers Book Three Business Tax Procedure & Managemento Advance tax, TDS, interest, and refundso Filing of returns, assessments, appeals, and revisionso Penalties and prosecutions, Settlement Commission, Dispute Resolution Committeeo Search and seizure, surveys, requisitioning, and recovery provisions Annexureso Tax rateso Present value tablesThe structure of the book is as follows: Logical & Sequential Flow From fundamental principles to complex corporate taxation strategies Unitwise Division Breaking down each topic into manageable sections Practical Orientation Case studies and numerical problems illustrate practical applications MCQs at Chapterend Reinforce learning and assist in selfevaluation Distinct Paragraph Numbering Facilitates quick crossreferencing