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Home > LAWYERS > Taxation > Corporation |
Simplified Approach to CORPORATE TAX PLANNING & MANAGEMENT (As applicable for A.Y. 2013-14)
Part - I
Corporate Tax Planning
1. Concepts of Tax-planning
2. Assessment of Companies
3. Tax planning with reference to setting up of a new business
4. Tax planning with reference to Financial Management Decisions (Including Deemed Dividend)
5. Tax planning with reference to Specific Management Decisions
6. Tax planning with reference to Employees' Remuneration
7. Taxation of Non-Residents
[Chapter XII and XIIA of Income-tax Act]
8. Double Taxation Relief
[Sections 90 to 91]
9. Provisions Regulating Transfer Pricing
[Chapter X, Sections 92 & 93]
10. Specified Domestic Transactions and Provision of Transfer Pricing Applicable to such Transactions
[Chapter X, Sections 92BA, 92, 92C, 92D, 92E & 92F]
11. Advance Rulings
[Sections 245N to 245V]
12. Business Reorganisation
Part - II
Tax Management
13. Advance Payment of Tax
14. Deduction and Collection of Tax at Source
[Sections 190 to 206CA]
15. Interest Payable by/to Assessee
[Sections 201(1A), 220(2), 234A, 234B, 234C & 244A]
16. Collection and Recovery of Tax
17. Return of Income
18. Procedure of Assessment
19. Appeals and Revision
20. Penalties and Prosecutions
21. Search, Seizure & Survey and Special Procedure for Assessment of Search Cases
[Sections 132, 132A, 132B, 133A, 153A to 153C and Sections 158B to 158BH]
22. Wealth Tax
Part - III
Value Added Tax
23. VAT — Concepts and General Principles
Part - IV
Service Tax
24. Service Tax — Concept and General Principles
25. Charge of Service Tax
26. Mega Exemptions and Other Exemptions
27. Place of Provision of Services Rules, 2012
28. Registration
29. Valuation of Taxable Services
30. Payment of Service Tax
31. Furnishing of Returns of Service Tax
Part - V
Computation of Total Income
32. Broad framework of income-tax law
33. Scope of Total Income and Residential Status
[Sections 5 to 9]
34. Computation of total income and tax planning under various heads for corporate assessee
Annexure I Present value of Re. 1
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