Tax Planning [Issues, Ideas, Innovations] by S RAJARATNAM & B V VENKATARAMAIAH 9th Edition 2017
CONTENTS AT A GLANCE
1 Tax Planning-An overview 1
2 Interpretation of Tax Laws 26
3 Importance of Documentation in Tax Plannmg 62
4 Mutual Associations-Tax Savers 74
5 Diversion by Overriding Title 92
6 Real Income Theory-A Useful Argument 107
7 Hindu Undivided Families-I 124
8 Hindu Undivided Families-II 140
9 Hindu Undivided Families-lII 158
10 Charities Can Save Tax : 169
11 Accounting Requirements-Precepts and Practice 237
12 Agricultural Income 264
13 Corporate Sector-Distinct Treatment 283
14 Amalgamations and Demergers-Tax Implications 307
15 Minimum Alternate Tax/Alternate Minimum Tax 325
16 Conversion of Proprietary Business mto a FIrm/Company 359
17 Planning for Conversion of Firm Into Company 368
18 Limited Liability Parmership-A New Oppertunilty 384
19 Partnership Firm--Tax and other Implications 393
20 Interest Income/Annuities-Assessability 415
21 Choice of Investment-investment Plannmg 428
22 PPF is Premier Tax Saver 446
23 Non-Residents and Non-Resident Indians-Planning for Residential Status 456
24 Profit-sharing Plans 468
25 Year of Assessment 476
26 Planning Pay Packet From Tax Point of View 506
27 Planning for Profes ionals 555
28 Investment in Housing From Tax Point of View 566
29 Business-Basic Features 589
30 Business Expenditure-Deductions-l 635
31 Business Expenditur Deductions-II 681
32 Depreciation 734
33 Presumptive Taxation-When and How Availed? 783
34 Capital Gains-Charge 799
35 Capital Gains-Reliefs 868
36 Clubbing of lncome (Sections 60 to 64) 901
37 Relief for Exports, SEZs, EOU ew Industrial Undertakings in N.E. Region 911
38 Concessions for New Industrial Undertakings 969
39 Deductions and Other Concessions Without Tears 1012
40 Scheme for Rehabilitation from BTFR-Tax Savings on a Platter. 1055
41 on-Resident Taxation-Sections 9 and 10 1070
42 Non-resident Taxation with Extension to Residents-Advance RulingsITransfer Pricing 1162
43 Double Taxation Avoidance Agreements 1227
44 Intellectual Property Rights-Problems for the Future 1263
45 Private Trusts-Limited Scope 1281
46 Senior Citizens-Special Concessions 1291
47 Tax Valuation 1298
48 Procedural Law 1322
49 Prohibition of Cash Transactions in Excess 0f Certain Limits 1357
50 Tax Deduction and Tax Collection at Source 1377
51 Settlement Commission-A Way Out for Taxpayers in Distress 1412
52 Real Property Transactions 1425
53 Benami Law and Tax Implications 1452
54 Family Arrangement 1469
55 Protection Against Survey 1482
56 Search-Safeguards 1494
57 Penalties and Prosecution and How to Avoid Them 1525
58 Tax on Gift 1561
59 Wealth Tax 1577
APPENDCES 1609
SUBJECT INDEX 1661