TY - BOOK AU - Gupta, Ravi TI - Bharat`s simplified approach to corporate tax: planning & management SN - 9789351393177 U1 - 346.066 PY - 2015/// CY - New Delhi PB - Bharat Law house KW - Private law N1 - covering income tax, wealth tax, VAT & service tax; Concepts of Tax-planning Assessment of Companies Tax planning with reference to setting up of a new business Tax planning with reference to Financial Management Decisions (Including Deemed Dividend) Tax planning with reference to Specific Management Decisions Tax planning with reference to Employees' Remuneration Taxation of Non-Residents Double Taxation Relief Provisions Regulating Transfer Pricing Specified Domestic Transactions and Provision of Transfer Pricing Applicable to such Transactions Advance Rulings [Sections 245N to 245V] Business Reorganization Tax Management Advance Payment of Tax Deduction and Collection of Tax at Source '' Interest Payable by/to Assesses [Sections 201{1A), 220{2), 234A, 234B, 234C & 244A] Collection and Recovery of Tax Return of Income Procedure of Assessment Appeals and Revision Penalties and Prosecutions Search, Seizure 8l Survey and Special Procedure for Assessment of Search Cases [Sections 132, I32A, I32B, 133A, I53A to I53C and Sections I58B to 158BH] Wealth Tax Value Added Tax VAT — Concepts and General Principles Service Tax Service Tax — Concept and General Principles Charge of Service Tax Mega Exemptions and Other Exemptions Place of Provision of Services Rules, 2012 Registration Valuation of Taxable Services Payment of Service Tax Furnishing of Returns of Service Tax Computation of Total Income Broad framework of income-tax law Scope of Total Income and Residential Status [Sections 5 to 9] Computation of total income and tax planning under various heads for corporate assessee ER -