Other university, General , Corporate Tax Planning Syllabus

Unit - 1 Tax planning

UNITI

Tax Planning

1.2 Corporate Tax in India

1.3 Types of Companies

1.4 Residential Status of Companies and Tax Incidence

1.5 Tax Liability and Minimum Alternate Tax Tax on distributed Profits

Unit - 2 Tax planning with reference to setting up of a new business

UNITII

Tax Planning with reference to setting up of a new business

2.1 Tax Planning with reference to setting up of a new business Locational aspect Nature of Business Form of Organization

2.2 Tax Planning with reference to Financial Management decision Capital Structure Dividend including Deemed Dividend and Bonus Shares

2.3 Tax planning with reference to sale of scientific research assets.

Unit - 3 Tax planning with reference to specific management decisions

UNITIII

Tax Planning with reference to Specific Management Decisions

3.1 Tax Planning with reference to specific management decisions Make or buy own or lease repair or replace

3.2 Tax planning with reference to Employees’ Remuneration

3.3 Tax Planning with reference to receipt of Insurance Compensation

3.4 Tax planning with reference to distribution of assets at the time of liquidation

Unit - 4 Special provisions relating to non-residents

Unit4

Special Provisions Relating To NonResidents

4.1 Special provisions relating to nonresidents

4.2 Double taxation relief

4.3 Provisions regulating transfer pricing

4.4 Advance rulings

4.5 Advance pricing agreement Section 92CC

Unit - 5 Tax planning with reference to business restructuring

Unit 5

Tax Planning With Reference To Business Restructuring

5.1 Tax planning with reference to business restructuring Amalgamation Demerger Slump sale

5.2 Conversion of sole proprietary concernpartnership firm into company

5.3 Conversion of company into LLP

5.4 Transfer of assets between holding and subsidiary companies