Tax Planning – Issues • Ideas • Innovations
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| Book Details | |
| Title | Tax Planning – Issues • Ideas • Innovations |
| ISBN | 978-81-69449-93-9 |
| Edition | 12th edn., 2026 |
| Pages | 2256 |
| Authors | S. Rajaratnam’s & Revised by CA. (Dr.) Akash Gupta |
| Publisher | Bharat Publishers |
- Description
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Description
Tax Planning – Issues • Ideas • Innovations – 12th Edition, 2026 by S. Rajaratnam, revised by CA. (Dr.) Akash Gupta, is an extensive reference work on tax planning, offering insights into important tax-related issues, planning approaches, and innovative perspectives.
Published by Bharat Publishers this comprehensive 2,256-page edition is intended for professionals and readers seeking an in-depth understanding of tax planning and its practical relevance. The book serves as a valuable reference for Chartered Accountants, tax consultants, advocates, finance professionals, corporate executives, tax practitioners, and students of taxation.
With its focus on tax planning issues, ideas, and innovations, the book is a useful addition to the professional library of individuals involved in taxation, financial decision-making, and tax advisory services.
Book Details
- Title: Tax Planning – Issues • Ideas • Innovations
- Original Author: S. Rajaratnam
- Revised by: CA. (Dr.) Akash Gupta
- Publisher: Bharat Publishers
- Edition: 12th Edition, 2026
- ISBN: 978-81-69449-93-9
- Pages: 2,256
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| Chapter No. | Chapter Title | Page No. |
|---|---|---|
| 1 | The Finance Act, 2026 — An Analysis | 1 |
| 1A | Tax Planning — Issues and Ideas | 17 |
| 2 | Interpretation of Tax Laws | 38 |
| 3 | Documents and Evidence | 60 |
| 4 | Principle of Mutuality | 71 |
| 5 | Diversion of Income by Overriding Title | 85 |
| 6 | Concept of Real Income | 99 |
| 7 | Hindu Law — Its applicability, HUF | 108 |
| 8 | Hindu Undivided Families – II | 129 |
| 9 | HUF — How Constituted, Partition, Partial Partition, etc. | 164 |
| 10 | Charitable Trusts and Institutions | 180 |
| 11 | Compulsory maintenance of accounts/audit | 279 |
| 12 | Agricultural Income | 312 |
| 13 | Corporate Sector | 338 |
| 14 | Amalgamation | 377 |
| 15 | Book Profits Tax (Minimum Alternate Tax) and Alternate Minimum Tax | 404 |
| 16 | Expansion and growth — conversion of business entities | 442 |
| 17 | Transfer of Business as a Going Concern (Slump Sale) | 457 |
| 18 | Limited Liability Partnership | 480 |
| 19 | Firms and Partners — Salary and Interest to Partners | 496 |
| 20 | Interest income | 526 |
| 21 | Borrowings and Investments | 548 |
| 22 | Public Provident Fund | 570 |
| 23 | Residential Status — Choice of Residence | 581 |
| 24 | Profit-Sharing and its Tax Implications | 601 |
| 25 | Year of Taxability | 613 |
| 26 | Salary and Perquisites | 655 |
| 27 | Professionals | 706 |
| 28 | Housing Investment and Income from House Property | 725 |
| 29 | Business Income and Deductions | 758 |
| 30 | Business Deductions — Depreciation, Amortisation and Allowances | 822 |
| 31 | Revenue v Capital Expenditure | 884 |
| 32 | Depreciation | 936 |
| 33 | Presumptive Taxation | 983 |
| 34 | Capital Gains | 1006 |
| 35 | Capital Gains — Exemptions and Reinvestment Benefits | 1095 |
| 36 | Aggregation of Income | 1134 |
| 37 | Export Incentives | 1150 |
| 38 | Tax holiday/new industrial undertakings, deductions under Chapter VI-A (now Chapter VIII) for industrial undertakings | 1222 |
| 39 | Non-controversial Tax Planning | 1281 |
| 40 | Relaxations for Sick Companies | 1327 |
| 41 | Non-Residents and the Schedule-Based Exemptions | 1340 |
| 42 | Advance Rulings | 1446 |
| 43 | Double Taxation Avoidance Agreements | 1518 |
| 44 | Intellectual Property | 1560 |
| 45 | Private Trusts | 1584 |
| 46 | Tax Planning for Senior Citizens | 1600 |
| 47 | Valuation | 1612 |
| 48 | Tax Planning in Returns, Assessment and Appeals | 1635 |
| 49 | Cash Transactions | 1717 |
| 50 | Tax Deduction and Collection at Source | 1744 |
| 51 | Settlement Commission (Discontinued) | 1789 |
| 52 | Direct Tax Vivad se Vishwas Schemes, 2020 and 2024 — Historical Reference | 1802 |
| 53 | The Concept of “Transfer” | 1808 |
| 54 | Benami Transactions | 1842 |
| 55 | Family Arrangement | 1866 |
| 56 | Survey | 1885 |
| 57 | Search and Seizure | 1900 |
| 58 | Penalties | 1949 |
| 59 | Gifts | 2000 |
| 60 | Wealth Tax — Historical Reference | 2018 |
| 61 | The Right to Information Act, 2005 and the Confidentiality of Tax Records | 2042 |
| 62 | Insolvency and Bankruptcy Code | 2046 |
| 63 | Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 — Historical Reference | 2058 |
| Subject Index | 2061 | |
Additional information
| Publisher | Bharat |
|---|
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