This PDF book covers the following topics related to Tax : The Income Tax,
Introduction and Important Definitions, Basis of Charge, Scope of Total Income
and Residential Status, Incomes Which Do Not Form Part of Total Income,
Computation of Total Income Under Various Heads, Income Under the Head House
Property, Income From Business or Profession, Income From Capital Gains, Income
From Other Sources, Income of Other Persons Included in Assessee’s Total Income
and Set-off or Carry Forward of Losses, Computation of Tax Liability of Hindu
Undivided Family Firm Association of Persons Co-operative Societies,
Computation of Tax Liability of Companies, Computation of Tax Liability of
Non-resident Assessees, Collection and Recovery of Tax, Procedure for
Assessment, Appeals, Revisions, Settlement of Cases and Penalties and Offences,
Basic Concepts of International Taxation advance, Ruling and Gaar, Service Tax
and Sales Tax.
Author(s): The Institute of Company Secretaries of India
The link directs
to a PDF presentation related to Taxation and covers the following topics :
Optimal Income Taxation, Income Taxation in the US, Simple Model
with No Incentive Issues, Mirrlees Model, Intensive vs. Extensive
Margins.
This page has lecture notes to Taxes And Business
Strategy and covers a range of topics related to tax planning, compensation,
corporate formation, and international taxation. It provides an introduction to
the role of taxes in business and presents a framework for tax planning. It also
covers implicit taxes and clienteles, organizational form, and non-tax costs.
Marginal tax rates, compensation, and corporate formation are also discussed,
along with capital structure, taxable and tax-free acquisitions, divestitures,
and miscellaneous topics. The course aims to equip students with the knowledge
and skills necessary to understand the impact of taxes on business decisions and
to develop effective tax planning strategies.
Author(s): Prof. George Plesko, Massachusetts
Institute of Technology