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Bharat S. Rajaratnam’s Tax Planning - Issues • Ideas • Innovations by CA. (Dr.) Akash Gupta 12th Edition 2026

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S. Rajaratnam’s Tax Planning - Issues • Ideas • Innovations

Chapter 1     The Finance Act, 2026 — An Analysis                                     

Chapter 1A  Tax Planning — Issues and Ideas                                              

Chapter 2     Interpretation of Tax Laws                                                        

Chapter 3     Documents and Evidence                                                          

Chapter 4     Principle of Mutuality                                                                

Chapter 5     Diversion of Income by Overriding Title                                   

Chapter 6     Concept of Real Income                                                            

Chapter 7     Hindu Law — Its applicability, HUF                                         

Chapter 8     Hindu Undivided Families - II                                                   

Chapter 9     HUF — How Constituted, Partition, Partial Partition, etc.          

Chapter 10   Charitable Trusts and Institutions                                               

Chapter 11   Compulsory maintenance of accounts/audit                              

Chapter 12   Agricultural Income                                                                   

Chapter 13   Corporate Sector                                                                        

Chapter 14   Amalgamation                                                                           

Chapter 15   Book Profits Tax (Minimum Alternate Tax) and Alternate Minimum Tax         

Chapter 16   Expansion and growth — conversion of business entities         

Chapter 17   Transfer of Business as a Going Concern (Slump Sale)             

Chapter 18   Limited Liability Partnership                                                      

Chapter 19   Firms and Partners — Salary and Interest to Partners                 

Chapter 20   Interest income                                                                          

Chapter 21   Borrowings and Investments                                                      

Chapter 22   Public Provident Fund                                                               

Chapter 23   Residential Status — Choice of Residence                                

Chapter 24   Profit-Sharing and its Tax Implications                                      

Chapter 25   Year of Taxability                                                                     

Chapter 26   Salary and Perquisites                                                                

Chapter 27   Professionals                                                                             

Chapter 28   Housing Investment and Income from House Property             

Chapter 29   Business Income and Deductions                                              

Chapter 30   Business Deductions — Depreciation, Amortisation and Allowances    

Chapter 31   Revenue v Capital Expenditure                                                 

Chapter 32   Depreciation                                                                              

Chapter 33   Presumptive Taxation                                                                

Chapter 34   Capital Gains                                                                             

Chapter 35   Capital Gains — Exemptions and Reinvestment Benefits          

Chapter 36   Aggregation of Income                                                              

Chapter 37   Export Incentives                                                                       

Chapter 38   Tax holiday/new industrial undertakings, deductions under Chapter VI-A (now Chapter VIII) for industrial undertakings                                                               

Chapter 39   Non-controversial Tax Planning                                                

Chapter 40   Relaxations for Sick Companies                                                

Chapter 41   Non-Residents and the Schedule-Based Exemptions                 

Chapter 42   Advance Rulings                                                                       

Chapter 43   Double Taxation Avoidance Agreements                                  

Chapter 44   Intellectual Property                                                                   

Chapter 45   Private Trusts                                                                             

Chapter 46   Tax Planning for Senior Citizens                                               

Chapter 47   Valuation                                                                                   

Chapter 48   Tax Planning in Returns, Assessment and Appeals                    

Chapter 49   Cash Transactions                                                                      

Chapter 50   Tax Deduction and Collection at Source                                    

Chapter 51   Settlement Commission (Discontinued)                                     

Chapter 52   Direct Tax Vivad se Vishwas Schemes, 2020 and 2024 — Historical Reference          

Chapter 53   The Concept of “Transfer”                                                        

Chapter 54   Benami Transactions                                                                 

Chapter 55   Family Arrangement                                                                  

Chapter 56   Survey                                                                                       

Chapter 57   Search and Seizure                                                                    

Chapter 58   Penalties                                                                                    

Chapter 59   Gifts                                                                                          

Chapter 60   Wealth Tax — Historical Reference                                          

Chapter 61   The Right to Information Act, 2005 and the Confidentiality of Tax Records    

Chapter 62   Insolvency and Bankruptcy Code                                              

Chapter 63   Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 — Historical Reference                                                                                  

 

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