About the BookPrimarily written for the students of Commerce, the present book is a complete study of tax planning, tax procedures and management, wealth tax, Value Added Tax and service tax. Upto the Fifth Edition the book was entitled Direct Tax Planning and Management. Now it is entitled Corporate Tax Planning and has 46 chapters divided into eleven self-contained units—Basics; Tax Planning of Salary; Tax Holiday; Profits and Gains from Business or Profession and Capital Gain; Corporate Tax in India; Financial Decisions; Setting up of New Business; Managerial Decisions; Tax Planning—Others; Corporate Restructuring; and Non-Residents’ Taxation. The book comprehensively covers the latest syllabus prescribed by most of the Indian universities. In addition to the detailed explanation of each of its topics, the book is rich in illustrations and practice exercises that facilitate easy understanding and quick revision of the subject.
The book will undoubtedly prove useful to the students of B.Com., CS (Final), ICWA (Final), M.Com., MBA, MFC and CFA. Besides students, the general readers keen to obtain basic and in-depth knowledge of tax planning will find this book highly informative.About the Author/sKaushal Kumar Agrawal did his B.Com. (H) from Delhi University in the year 1994 and completed his Company Secretary course in the year 1996. He passed CS (Inter) and ICWAI (Inter) both groups in the first attempt. He has been teaching Direct & Indirect Tax to students at various levels for more than 10 years. He is a visiting faculty at the Institute of Company Secretaries of India, Indian Law Institute and other premier institutions. He has served some of the top companies of India as a Company Secretary and has varied practical experiences in handling corporate and tax matters. His important contributions include Insight into Income Tax: Based on Memory Retention Techniques and Simple Guide to Income Tax for B.Com. (P) and Ten Years for B.Com. (H).