Guide to .. Tax Management ,Tax Planning and Tax Saving

 

 

Assessment of Companies - CONTENTS

Company Taxation-Meaning and Definition

Types of Companies under Income Tax Act.

Residential Status Of A Company [Section 6(3)]

Incidence Of Tax—Scope Of Total Income (Section 5)

Types of Incomes (Section 7)

Assessment of Companies - CONTENTS

Carry Forward and Set Off of Business Losses ( Section 72)

Special Provisions Regarding Losses Relating To Companies Only (Section 72A, 72AA, 72AB)

Deductions Out Of Gross Total Income in case of Companies ( Section 80G to 80LA)

Provision of MAT ( Minimum Alternate Tax) for payment of Tax by certain Companies [Section 115JB]

Calculation of 'Book Profits' for the Purpose of MAT (Section 115JB)

Tax Credit in respect of Tax paid on Deemed Income under MAT Provisions (Section 115JAA)

Amounts Expressively Allowed as Deduction [Section 30 to 37]

Section 40A of Income Tax Act. ( Expenses or Payments not Deductible)

Expenditure on Scientific Research (Section 35)

Minimum Alternate Tax (MAT) [Section 115JB]

(Section 35D and Rule 6AB) : Amortization of Certain Preliminary Expenses

 
 

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