Simplified Approach to CORPORATE TAX PLANNING & MANAGEMENT (As applicable for A.Y. 2015-16)

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