Objective: To provide knowledge of corporate tax planning and its impact on decision- making. Unit I 9 Lectures Tax planning, tax management, tax evasion, tax avoidance, corporate tax in Types of companies. Residential status of companies and tax incidents. Tax liabilities and minimum alternate tax. Tax on distributed profits. Unit II 12 Lectures Tax planning with reference to setting up of a new business: Locational aspect, nature of business, form of organization. Tax planning with reference to financial management decision. Capital Structure, dividend including demand dividend and bonus shares. Tax planning with reference to sale of scientific research assets. Unit III 15 Lectures Tax planning with reference to specific management decisions- Make or Buy; own or lease; repair or replace, Tax planning with reference to employees remuneration, Tax planning with reference to receipt of insurance compensation, Tax planning with reference to distribution of assets at the time of liquidation. Unit IV 12 Lectures Special provision relating to non- residents, Double taxation relief, Provisions regulating transfer pricing, Advance ruling, Advance pricing Agreement Unit V 17 Lectures Tax planning with reference to business restructuring Amalgamation Demerger Slump sale Conversion of sole proprietary concern/partnership firm into company Conversion of company into LPP Transfer of assets between holding and subsidiary companies. Suggested Readings: Singhania, vinod K. and Monica Singhania, Taxmann Publication Corporate tax planning, Pvt Ltd., New Delhi. Ahuja, Girish and Ravi Gupta, Bharat Law Corporate tax planning and Management. House. New Delhi. Achary, Shuklendra and M. G Gurha, Modern Law Tax planning unde4r direct tax, Publication, Allahabad. Mittal, D. P. Taxmann Publication Pvt Ltd., New Law of Transfer Pricing, IAS 12 and AS 22 – – T. P. Taxmann Publication Pvt Ltd., New Delhi. IFRSs, R.S. Lakhotia, Corporate Tax Planning H.C. Mahrotra, Corporate Tax Planning, Sahitya Bhawan, Agra English) B. Com (Hons.) CBCS Journals: Income Tax Reports, Company Law Institutes of India Pvt. Ltd. Chennai. Taxman, Taxman Allied Services Pvt. Ltd., New Delhi. Current Tax Reporter, Current Tax Reporter, Jodhpur.
Objective: To provide knowledge of corporate tax planning and its impact on decision- making. Unit I Tax planning, tax management, tax evasion, tax avoidance, corporate tax in Types of companies. Residential status of companies and tax incidents. Tax liabilities and minimum alternate tax. Tax on distributed profits. 9 Lectures Unit II Tax planning with reference to setting up of a new business: Locational aspect, nature of business, form of organization. Tax planning with reference to financial management decision. Capital Structure, dividend including demand dividend and bonus shares. Tax planning with reference to sale of scientific research assets. 12 Lectures Unit III Tax planning with reference to specific management decisions- Make or Buy; own or lease; repair or replace, Tax planning with reference to employees remuneration, Tax planning with reference to receipt of insurance compensation, Tax planning with reference to distribution of assets at the time of liquidation. 15 Lectures Unit IV Special provision relating to non- residents, Double taxation relief, Provisions regulating transfer pricing, Advance ruling, Advance pricing Agreement 12 Lectures Unit V Tax planning with reference to business restructuring Amalgamation Demerger Slump sale Conversion of sole proprietary concern/partnership firm into company Conversion of company into LPP Transfer of assets between holding and subsidiary companies. 17 Lectures Suggested Readings: Singhania, vinod K. and Monica Singhania, Corporate tax planning, Taxmann Publication Pvt Ltd., New Delhi. Ahuja, Girish and Ravi Gupta, Corporate tax planning and Management. Bharat Law House. New Delhi. Achary, Shuklendra and M. G Gurha, Tax planning unde4r direct tax, Modern Law Publication, Allahabad. Mittal, D. P. Law of Transfer Pricing, Taxmann Publication Pvt Ltd., New IAS – 12 and AS – 22 T. P. IFRSs, Taxmann Publication Pvt Ltd., New Delhi. R.S. Lakhotia, Corporate Tax Planning H.C. Mahrotra, Corporate Tax Planning, Sahitya Bhawan, Agra English) B. Com (Hons.) CBCS Journals: Income Tax Reports, Company Law Institutes of India Pvt. Ltd. Chennai. Taxman, Taxman Allied Services Pvt. Ltd., New Delhi. Current Tax Reporter, Current Tax Reporter, Jodhpur.
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