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Table of Contents
Corporate Tax Planning Syllabus
- Lesson 1: Meaning of Tax Planning, Tax Management, Tax Evasion, Tax Avoidance, Differences.
- Lesson 2: Residential Status and Incidence of Tax, Types of Companies, Companies in which public are substantially interested [Sec. 2(18)], Carry forward and set off of losses in the case of certain companies [Sec. 79], Deductions Available to Corporate Assessees, Computation of Taxable Income of Companies, Computation of Amount of Corporate Tax Liability, Minimum Alternate Tax [Sec. 115JB].
- Lesson 3: Tax Implications and Incentives in Setting Up a New Business, Tax Implications and Incentives in Location of Business, Tax Implications and Incentives in Nature of Business.
- Lesson 4: Capital Structure Decisions, Dividend Policy, Taxability of Dividend, Bonus Share, Tax on distributed profits of domestic companies [Sec. 115-O to Sec. 115Q], Tax on certain dividends received from domestic companies [Sec. 115BBDA], Tax on certain dividends received from foreign companies [Sec. 115BBD], Tax on income distributed to unit holders [Sec. 115R to Sec. 115T].
- Lesson 5: Tax Planning With Reference to Specific Management Decisions, Make or Buy, Own or Lease and Repair or Replace, Purchasing of an Asset Out of Own Funds or Out of Borrowed Capital, Owning or Leasing of an Asset, Purchase of Assets by Installment System or Hire System.
- Lesson 6: Tax Planning With Reference to Employees Remuneration, Retirement Benefits, Allowances, Perquisites, Deductions From Salary.
- Lesson 7: Tax Planning With Reference to Sale of Scientific Research Assets, Receipt of Insurance Compensation and Distribution of Assets at the Time of Liquidation, Sale of Assets Used for Scientific Research, Receipt Of Insurance Compensation [sec. 45(1a)].
- Lesson 8: Special Provisions Related to Non-residents, Exempted Incomes of a Non-resident, Computation of Certain Income of Non-resident, Determination of Tax in Certain Special Cases, Special provisions [Sec. 115C to 115I], First Proviso to Section 48, Transactions nor treated as transfer [Sec. 47].
- Lesson 9: Double Taxation Relief, Agreement with foreign countries or specified territories [Sec. 90], Adoption by Central Government of agreement between specified associations for double taxation relief [Sec. 90A], Countries with which no agreement exists [Sec. 91].
- Lesson 10: Provisions Regulating Transfer Pricing, Transfer Price, Arm’s Length Price [Section 92(F)], Associated enterprise [Sec. 92A], International transaction [Sec. 92B], Computation of arm’s length price [Sec. 92C], Determination of Arm’s Length Price by Assessing Officer in Certain Cases, Determination of Arm’s Length Price by Transfer Pricing Officer (TPO).
- Lesson 11: Advance Ruling, Applicant, Non-resident in Which Year, Authority for Advance Rulings [Sec. 245-O], Powers and Procedure of the Authority, Procedure for filling application for Advance Ruling [Sec. 245Q], Procedure on Receipt of Application [Sec. 245R], Applicability of Advance Ruling [Sec. 245S], Advance Ruling to be void in certain circumstances [Sec. 245T], Powers of Authority [Sec. 245U].
Corporate Tax Planning Notes
Corporate Tax Planning Questions and Answers
Corporate Tax Planning Question Paper
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