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1. India’s Tax Laws: An Introduction
1.1. India’s Tax Laws: A History of Taxation in India
1.2. India’s Corporate Tax
1.2.1. Calculating CIT
1.2.2. Tax Treatment of Fixed Assets
1.3. Tax Incentives
1.3.1. Infrastructure Sector
1.3.2. Mineral Oil
1.3.3. Deduction for Specified Businesses
1.3.4. Undertakings in India’s North Eastern States
1.3.5. torage and Sale of Crude Oil
1.3.6. Real Estate Investment Trusts (REITs)
1.3.7. Tax Exemptions
1.4. Minimum Alternate Tax
1.5. Deferred Tax Assets and Liabilities
1.6. Advance Tax
1.7. Withholding Tax
1.8. Person Treated as ‘Agent’
1.9. Individual Income Tax
2. Indirect Taxes
2.1. Custom Duties
2.1.1. Basic Customs Duty
2.1.2. Additional Customs Duty
2.1.3. Special CVD
2.1.4. Anti-Dumping Duty and Safeguard Duty
2.1.5. Protective Duty
2.2. Import and Export Procedures
2.2.1. Import Procedures
2.2.2. Export Procedures
2.3. Value Added Tax
2.4. Central Sales Tax
2.5. Service Tax
2.6. Goods and Services Tax
2.7. Excise Act
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