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Corporate Tax Planning

Notes 9. Section 10A(1A) 10. Resulting company

11. Export-oriented units (EOUs) 12. Chapter 6
13. Domestic Tariff Area (DTA) 14. Section 10-B
15. No

6.7 Further Readings

Books Ahuja, G. K. & Gupta, Ravi, Systematic Approach to Income Tax, Bharat Law
House.
Aggarwal, K., Direct Tax Planning and Management, Atlantic Publications.
Lakhotia, R.N., Income Tax Planning Handbook, Vision Books.
Singhania, V. K. & Singhania, Kapil, Direct Taxes law & Practice. Taxmann
Publications.
Srinivas E. A., Handbook of Corporate Tax Planning, Tata McGraw Hill.

Online links http://fi nance.indiamart.com/taxation/corporate_tax/ftz.html
http://law.incometaxindia.gov.in/DIT/Income-tax-acts.aspx
http://law.incometaxindia.gov.in/dittaxmann/incometaxacts/2008itact/
section10AA.htm
http://www.caclubindia.com/articles/amt-v-s-sez-units-13637.asp#.
UO5sfoE43CM
http://icai.org/post.html?post_id=2453
http://www.vkaindia.com/notifications/43-income-tax/97-instruction-no-
12006-dated-31-3-2006.html
http://finance.indiamart.com/exports_imports/export_financing/export_
units/index.html
http://www.eximguru.com/exim/eou/ch_1_export_oriented_units_eous_
introduction.aspx
http://sunilkhullar.com/default.asp?_mode=mn&_umid=6&_artid=572

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