Master Guide to Corporate Taxation: As Amended by the Finance Act, 2017

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This book is a complete treatise on the provisions of Income-tax Act, 1961 connected to computation of total income of Indian companies and companies which are treated as Resident in India for the assessment years 2017-18 and 2018-19. The book will be useful for taxpayers, tax officials, professionals and those involved in understanding issues related to corporate taxation.

Salient Features:

Contains relevant legislative history of the provisions of the Act applicable from Assessment Year 2013-14 onwards

In-depth analysis of highly contentious issues with latest decisions of the Supreme Court

Provisions and special provisions of multiple chapters of the Act in respect to each heads of income are brought together

Special and overriding provisions of the Act, relevant rules and other statutes and circulars and notifications are placed at relevant places

Special provisions applicable to business of insurance, shipping, development of patents and income from carbon credits are analysed in an independent chapter

Separate chapter for specific provisions and Income Computation and Disclosure Standards applicable to banks, financial and non-banking financial corporations

Separate parts or chapters on analysis of provisions applicable to all the heads of income and on special provisions related to tax on certain domestic companies and Minimum Alternate Tax

Important circulars and notifications issued by the Central Board of Direct Taxes including on Income Computation and Disclosure Standards, till March 2017 have been incorporated.

ABOUT THE AUTHOR O.P. Yadav

Dr. Om Prakash Yadav is at present the Head, Department of Geography, R.L.S.Y. College, Bettiah, Bihar. He did his B.A. (Honours) from Murarka College, Sultanganj, Bhagalpur University, Bahgalpur and obtained his Ph. D degree form B.R. Amedkar Bihar University, Muzaffar. He started his carrer as a Lecturer of Geography (Geomorphology). He has Been the active contributor and member of the Journasl of the Indian Geographical Foundation, Kolkata, A journal of Associatyion of Geographers Bihar and Jharkhand and many other journals of Bihar, Jharkhand and U.P. He is the author of more than twenty research papers and books on Gerography, Geomorphology of Mayurakshi Basin, Sidheshwari Basin Nunbil Basin etc. He also worked on Chandna Basin riverine ecosystem and equatic bodies research project sponsored by the U.G.C. he has distinguished himself as a teacher and earth scientist.