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Book Summary
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Companies in India have been using an assortment of incentives and exemptions along with their time to time modifications, insertions, deletions, repeals, omissions, to reduce their Effective Tax Rates, much below the statutory tax rates While tax reforms have been emphasizing on phasing out many of these incentives, pressure group have been resisting them in spite of decrease in marginal rate of taxes and lower revenue from corporate tax. The Government pressurized with increasing tax revenue and corporate tax buoyancies have been trying to expand the tax base by imposing additional taxes like Dividend Distribution Tax. In this background the book deals with: - The system of corporate taxation in India, Minimum Alternate Tax and Dividend Tax System.
- A review of the major fiscal incentives for corporate assesses and how they can be used for reducing corporate tax liabilities.
- The scenario of differences between statutory tax rates and effective tax rates in India and how effective tax rates can be monitored.
- How corporate managers rate the fiscal incentives on their basis of importance and perception.
- This book will be useful to:-
- Researchers in the area of Direct Taxes
- Professionals handling corporate tax planning and management
- Students pursuing post graduate courses in Commerce, Management and Professional courses.
- Policy makers involved in Public Finance.
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Book Content
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Preface Acknowledgement List of Tables List of Figures The Corporate Tax System in India and Effect of Fiscal Incentives Corporate Tax Planning Through Fiscal Incentives Additional Taxes and Corporate Tax Planning Determinants of Effective Corporate Tax Rates in India Importance and Application of Corporate Tax Incentives – Tax Planners’ Views Summary, Conclusions and Policy Prescriptions Rates of Depreciation (A.Y. 2006-07 onwards)
Details of Case Laws List of Articles and Things Under Schedule – XIII List of Articles or Things or Operations Under Schedule – XIV Bibliography Index
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