{"product_id":"tax-planning-issues-ideas-innovations","title":"Tax Planning - Issues • Ideas • Innovations","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" style=\"height: 2429.9px;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 39.9545px;\"\u003e\n\u003ctd width=\"3%\" class=\"heading2\" style=\"height: 39.9545px;\"\u003e\n\u003ch2\u003eAbout \u003cspan class=\"head1\"\u003eTax Planning - Issues • Ideas • Innovations\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5909px;\"\u003e\n\u003ctd style=\"height: 19.5909px;\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\" style=\"height: 2370.35px;\"\u003e\n\u003ctd style=\"height: 2370.35px;\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 1     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eThe Finance Act, 2026 — An Analysis                                     \u003c\/span\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1A\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e  Tax Planning — Issues and Ideas                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInterpretation of Tax Laws                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDocuments and Evidence                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePrinciple of Mutuality                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDiversion of Income by Overriding Title                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eConcept of Real Income                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eHindu Law — Its applicability, HUF                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eHindu Undivided Families - II                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eHUF — How Constituted, Partition, Partial Partition, etc.          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCharitable Trusts and Institutions                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCompulsory maintenance of accounts\/audit                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAgricultural Income                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCorporate Sector                                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eAmalgamation                                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eBook Profits Tax (Minimum Alternate Tax) and Alternate Minimum Tax         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eExpansion and growth — conversion of business entities         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTransfer of Business as a Going Concern (Slump Sale)             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 18   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eLimited Liability Partnership                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 19   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eFirms and Partners — Salary and Interest to Partners                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 20   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eInterest income                                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 21   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eBorrowings and Investments                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 22   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003ePublic Provident Fund                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 23   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eResidential Status — Choice of Residence                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 24   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eProfit-Sharing and its Tax Implications                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 25   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eYear of Taxability                                                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 26   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSalary and Perquisites                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 27   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eProfessionals                                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 28   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eHousing Investment and Income from House Property             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 29   \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eBusiness Income and Deductions                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 30\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Business Deductions — Depreciation, Amortisation and Allowances    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 31\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Revenue v Capital Expenditure                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 32\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Depreciation                                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 33\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Presumptive Taxation                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 34\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Capital Gains                                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 35\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Capital Gains — Exemptions and Reinvestment Benefits          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 36\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Aggregation of Income                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 37\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Export Incentives                                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 38\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Tax holiday\/new industrial undertakings, deductions under Chapter VI-A (now Chapter VIII) for industrial undertakings                                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 39\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Non-controversial Tax Planning                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 40\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Relaxations for Sick Companies                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 41\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Non-Residents and the Schedule-Based Exemptions                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 42\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Advance Rulings                                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 43\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Double Taxation Avoidance Agreements                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 44\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Intellectual Property                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 45\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Private Trusts                                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 46\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Tax Planning for Senior Citizens                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 47\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Valuation                                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 48\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Tax Planning in Returns, Assessment and Appeals                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 49\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Cash Transactions                                                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 50\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Tax Deduction and Collection at Source                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 51\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Settlement Commission (Discontinued)                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 52\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Direct Tax Vivad se Vishwas Schemes, 2020 and 2024 — Historical Reference          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 53\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   The Concept of “Transfer”                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 54\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Benami Transactions                                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 55\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Family Arrangement                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 56\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Survey                                                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 57\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Search and Seizure                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 58\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Penalties                                                                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 59\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Gifts                                                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 60\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Wealth Tax — Historical Reference                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 61\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   The Right to Information Act, 2005 and the Confidentiality of Tax Records    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 62\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Insolvency and Bankruptcy Code                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 63\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e   Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 — Historical Reference                                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cspan\u003eSUBJECT INDEX\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":43501814186193,"sku":null,"price":3400.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/TAXPLANNING1_jpg.jpg?v=1794207520","url":"https:\/\/shop.taxscan.in\/products\/tax-planning-issues-ideas-innovations","provider":"Shopscan","version":"1.0","type":"link"}