Corporate Tax Planning Notes, PDF I MCOM 2021

  • Post last modified:13 April 2021
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Download Corporate Tax Planning Tax Planning Notes, PDF, Books, Syllabus for MCOM 2021. We provide complete corporate tax planning pdf. Corporate Tax Planning study material includes corporate tax planning notes, book, courses, case study, syllabus, question paper, MCQ, questions and answers and available in corporate tax planning pdf form.

Corporate Tax Planning subject is included in MCOM so students are able to download corporate tax planning notes for MCOM 3rd year and corporate tax planning notes for MCOM 5th semester.

Corporate Tax Planning Notes can be downloaded in corporate tax planning pdf from the below article.


Corporate Tax Planning Syllabus

A detailed corporate tax planning syllabus as prescribed by various Universities and colleges in India are as under. You can download the syllabus in corporate tax planning pdf form.

  1. Basic framework of tax laws in India, Residential status of a Company and incidence of tax, Corporate Tax Planning: meaning, Tax Evasion and Tax Avoidance. Tax Planning & Tax Management.

2. Planning regarding Set off & Carry Forward of Losses and Computation of taxable income of companies, Minimum Alternate Tax, Tax on distributed profits of domestic companies, Tax on dividends and income received from venture capital companies.

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3. Special provisions in respect of newly established undertakings in Free Trade Zones: General and specific conditions, consequence of amalgamation, demerger and sec 10A. Special provisions in respect of newly established undertakings in SEZ’s.: conditions, consequence of amalgamation, demerger and sec 10AA. Special provisions in respect of newly established undertakings in 100% EOU’s: specific conditions, consequence of amalgamation, demerger, sec 10 B.

4. Deductions available to undertakings developing infrastructure facility, SEZ, Industrial Park, power generation, Telecommunication, reconstruction of power unit. Deductions in respect of profits and gains of undertakings engaged in development of SEZ. Deductions in respect of certain undertakings in certain special category of states, North-Eastern States. Application of these special conditions.

5. Decision regarding form of organization. Tax Planning regarding form of organization with reference to sole proprietorship, Partnership & Company.

6. Financial Management Decisions: Capital Structure Decisions, regarding Dividend Policy: meaning of dividend and its distribution, DDT and regarding issue of Bonus Shares.

7. Managerial Decision: Buy or Lease, Make or Buy and Export or Local Sales, Tax Planning regarding employees remuneration, FBT Planning and Remuneration Planning.

8. Tax Planning in case of liquidation, Advance payment of Tax and Double Taxation Relief.

9. Restructuring business, Amalgamation: conditions, transfer of capital asset, Setoff and carry forward of losses and consequences, Demerger: Conditions, transfer of capital asset, capital gains, Set off and carry forward of losses, expenditure on demerger and consequences.

10. Conversion of sole proprietorship into company and firm into company, Slump Sale and Transfer of assets between holding and subsidiary company.


Corporate Tax Planning PDF

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Corporate Tax Planning Notes Download
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Corporate Tax Planning Notes


Corporate Tax Planning Questions and Answers

If you have already studied the corporate tax planning and services notes, then it’s time to move ahead and go through previous year corporate tax planning question papers.

  1. Discuss the historical background of Income tax. What is its importance?
  2. What is net tax?
  3. What are the components of Income Tax Law?
  4. What do you understand by residential status of an individual? How is it related to incidence of an assessee?
  5. Describe the division of taxable entities for the purpose of determining residential status.
  6. Discuss, in detail, the provisions for determining the residential status of an assessee.
  7. Describe how you would determine the residential status of an assessee.
  8. Write a note on residential status of a company.
  9. Defi ne incidence of tax as per section 5 of the Income Tax Act, 1961.
  10. Differentiate between Indian and Foreign Income.
  11. Explain the meaning of income received or deemed to be received in India.

Corporate Tax Planning Question Paper

If you have already studied the corporate tax planning and services notes, then it’s time to move ahead and go through previous year corporate tax planning question paper.

It will help you to understand the question paper pattern and type of corporate tax planning question and answer asked in MCOM 3rd year corporate tax planning exam. You can download the syllabus in corporate tax planning pdf form.


Corporate Tax Planning Books

Below is the list of corporate tax planning books recommended by the top university in India.

  • Ahuja, G. K. & Gupta, Ravi, Systematic Approach to Income Tax, Bharat Law House.
  • Aggarwal, K., Direct Tax Planning and Management, Atlantic Publications.
  • Lakhotia, R.N., Income Tax Planning Handbook, Vision Books.
  • Singhania, V. K. & Singhania, Kapil, Direct Taxes law & Practice. Taxmann Publications.
  • Srinivas E. A., Handbook of Corporate Tax Planning, Tata McGraw Hill.

In the above article, a student can download corporate tax planning notes for MCOM 3rd year and corporate tax planning notes for MCOM 6th semester. Corporate Tax Planning study material includes corporate tax planning notes, corporate tax planning books, corporate tax planning syllabus, corporate tax planning question paper, corporate tax planning case study, corporate tax planning questions and answers, corporate tax planning courses in corporate tax planning pdf form.


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