Corporate Tax Planning & Management  (English, Paperback, Dr. H.C. Mehrotra, Dr. S.P. Goyal)

The present edition of the book has been thoroughly revised and enlarged and has several unparalleled features which make it distinct from other available text books on Corporate Tax Planning and Management. Salient Features of the Corporate Tax Planning & Management AY 2023-24 & 2024-25 Book: Legal position as amended upto June 2023 is given. Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2023, applicable for the Assessment Years 2023-24 and 2024-25, have been incorporated in the book. In the chapter of Deduction and Collection of Tax at Source newly inserted sections 194R and 194S of the Income Tax Act, applicable from 01.07.2023 have been included. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition is followed by illustrations to facilitate the students to master the practical application of Corporate Tax Law. The Book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.