# Bharat's Tax Planning (Issues, Ideas, Innovations) - Book By S. Rajaratnam

**Bharat's Tax Planning (Issues, Ideas, Innovations) - Book By S. Rajaratnam**

**Edition :** 12th (2026)

**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

## Details

- **Price:** 3199.0 INR
- **Vendor:** Bharat Law House
- **Tags:** Commerce Books, Professional Books

## Variants

| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 3199.00 INR | In stock |

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> Updated: 2026-11-13