Income-tax Computation, Special Provisions and Anti-avoidance

6 topics

1. General provisions under the Act for computation of total income and tax liability of companies and other entities
2. Comprehensive computation of income-tax liability of companies and other entities under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability: Special tax regimes under the Act for companies and other entities
3. Optimisation of tax liability of companies and other entities through tax planning
4. Special Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts, business trusts, securitisation trusts, investment funds and other funds/trusts
5. Anti-avoidance provisions under the Act
6. Provisions to address tax challenges on digitalisation