Tax Planning – Issues • Ideas • Innovations

Chapter 1A  Tax Planning — Issues and Ideas

Chapter 2     Interpretation of Tax Laws

Chapter 3     Documents and Evidence

Chapter 4     Principle of Mutuality

Chapter 5     Diversion of Income by Overriding Title

Chapter 6     Concept of Real Income

Chapter 7     Hindu Law — Its applicability, HUF

Chapter 8     Hindu Undivided Families – II

Chapter 9     HUF — How Constituted, Partition, Partial Partition, etc.

Chapter 10   Charitable Trusts and Institutions

Chapter 11   Compulsory maintenance of accounts/audit

Chapter 12   Agricultural Income

Chapter 13   Corporate Sector

Chapter 14   Amalgamation

Chapter 15   Book Profits Tax (Minimum Alternate Tax) and Alternate Minimum Tax

Chapter 16   Expansion and growth — conversion of business entities

Chapter 17   Transfer of Business as a Going Concern (Slump Sale)

Chapter 18   Limited Liability Partnership

Chapter 19   Firms and Partners — Salary and Interest to Partners

Chapter 20   Interest income

Chapter 21   Borrowings and Investments

Chapter 22   Public Provident Fund

Chapter 23   Residential Status — Choice of Residence

Chapter 24   Profit-Sharing and its Tax Implications

Chapter 25   Year of Taxability

Chapter 26   Salary and Perquisites

Chapter 27   Professionals

Chapter 28   Housing Investment and Income from House Property

Chapter 29   Business Income and Deductions

Chapter 30   Business Deductions — Depreciation, Amortisation and Allowances

Chapter 31   Revenue v Capital Expenditure

Chapter 32   Depreciation

Chapter 33   Presumptive Taxation

Chapter 34   Capital Gains

Chapter 35   Capital Gains — Exemptions and Reinvestment Benefits

Chapter 36   Aggregation of Income

Chapter 37   Export Incentives

Chapter 38   Tax holiday/new industrial undertakings, deductions under Chapter VI-A (now Chapter VIII) for industrial undertakings

Chapter 39   Non-controversial Tax Planning

Chapter 40   Relaxations for Sick Companies

Chapter 41   Non-Residents and the Schedule-Based Exemptions

Chapter 42   Advance Rulings

Chapter 43   Double Taxation Avoidance Agreements

Chapter 44   Intellectual Property

Chapter 45   Private Trusts

Chapter 46   Tax Planning for Senior Citizens

Chapter 47   Valuation

Chapter 48   Tax Planning in Returns, Assessment and Appeals

Chapter 49   Cash Transactions

Chapter 50   Tax Deduction and Collection at Source

Chapter 51   Settlement Commission (Discontinued)

Chapter 52   Direct Tax Vivad se Vishwas Schemes, 2020 and 2024 — Historical Reference

Chapter 53   The Concept of “Transfer”

Chapter 54   Benami Transactions

Chapter 55   Family Arrangement

Chapter 56   Survey

Chapter 57   Search and Seizure

Chapter 58   Penalties

Chapter 59   Gifts

Chapter 60   Wealth Tax — Historical Reference

Chapter 61   The Right to Information Act, 2005 and the Confidentiality of Tax Records

Chapter 62   Insolvency and Bankruptcy Code

Chapter 63   Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 — Historical Reference

SUBJECT INDEX