I-21
Contents PAGE
548. 549. 550. 551. 552. 553. 554.
Conditions and restrictions Option Case studies Tax on certain resident co-operative societies Conditions and restrictions under section 115BAD Tax rate Option
35 565. 566. 567. 568. 569. 570. 571.
572. 573. 574. 575. 577. 578. 580. 581. 582. 583.
Tax planning
Tax planning Tax planning with reference to setting up of a new business Tax planning with reference to financial management decisions Tax planning with reference to specific managerial decisions Tax planning in respect of employees’ remuneration Tax planning in respect of non-residents Tax planning in respect of amalgamation or demerger of companies or business restructuring
36
1472 1474 1475 1478 1478 1479 1479
1480 1482 1484 1485 1489 1491 1496
Miscellaneous
Introduction of Tonnage Tax Securities Transaction Tax Tax clearance certificate Equalisation levy Provisions pertaining to successor entity subsequent to business reorganization Commodities transaction tax Facility for electronic communication Introduction of Document Identification Number Power to withdraw approvals Restriction on cash transactions
1497 1500 1502 1504 1508 1509 1510 1510 1510 1510
ANNEXURES 1. 2. 3. 4. 5.
Tax rates Rates of depreciation The Eleventh Schedule, Thirteenth Schedule, Fourteenth Schedule/ Investment ceiling in the case of small scale industrial undertaking Notified backward districts Case Studies
1514 1538 1545 1552 1554
