Other university, General , Corporate Tax Planning Syllabus

CORPORATE TAX PLANNING

Unit-1
Tax planning, tax management, tax evasion, tax avoidance; corporate tax in India, Types of
companies, Residential status of companies and tax incidence, Tax liability and minimum
alternate tax, Tax on distributed profits
Unit-2
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 deemed dividend and bonus shares; Tax planning with
reference to sale of scientific research assets. Unit-3
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-4
Special provisions relating to non-residents; double taxation relief; Provisions regulating transfer
pricing; Advance rulings; Advance pricing agreement
Unit-5
Tax planning with reference to business restructuring: - Amalgamation, Demerger, Slump sale, Conversion of sole proprietary concern/partnership firm into company, Conversion of company into
LLP, Transfer of assets between holding and subsidiary companies.

Suggested Readings:
 Singhania, Vinod K. and Monica Singhania. Corporate Tax Planning.Taxmann Publications
Pvt. Ltd., New Delhi.
 Ahuja, Girish. and Ravi Gupta. Corporate Tax Planning and Management. Bharat Law
House, Delhi.

 Acharya, Shuklendra and M.G. Gurha. Tax Planning under Direct Taxes. Modern Law
Publication, Allahabad.
 Mittal, D.P. Law of Transfer Pricing. Taxmann Publications Pvt. Ltd., New Delhi.
 IAS – 12 and AS – 22.
 T.P. Ghosh. IFRSs.Taxmann Publications Pvt. Ltd. New Delhi.