Formation, Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF) Association of Persons (AOP) & Body of Individuals (BOI) Under Income-Tax Law

The law of formation and taxation relating to HUF, AOP and BOI is highly complex and has always been the subject-matter of frequent amendments due to the fact that the medium of HUF, AOP and BOI is perceived as a handy tool for tax planning. This book brings out all the legal aspects of formation and taxation relating to HUF, AOP and BOI under the Income Tax Law. It will be of very great use to the all concerns. It will also be a comprehensive aid to all the concerns for understanding the provisions of HUF, AOP and BOI. Each chapter provides the introduction, conditions and other requirements to be fulfilled. This book contains all aspects of HUF, AOP and BOI, the detailed scheme of HUF, AOP and BOI, procedural compliances as well as consequences for non-compliance. In the end chapter important format have been provided for a ready use.