This 23rd Edition of Simplified Approach to Corporate Tax: Planning & Management by Dr. Girish Ahuja and Dr. Ravi Gupta provides a comprehensive and practical guide to the principles and application of corporate taxation in India. Published by Commercial Law Publishers (India) Pvt. Ltd., the book is designed to present complex corporate tax concepts in a simplified and structured manner, making it useful for students, professionals, and practitioners seeking to understand taxation, tax planning, and tax management.

The book provides a practical approach to important areas of corporate taxation, including:
• Basic principles and framework of corporate taxation
• Computation of taxable income and tax liability of companies
• Tax planning and management strategies
• Income under different heads and their tax treatment
• Business and professional income relevant to corporate entities
• Deductions, exemptions, allowances, and disallowances
• Depreciation and other business-related tax provisions
• Capital gains and income from other sources
• Set-off and carry-forward of losses
• Minimum Alternate Tax and related provisions
• Taxation of dividends and distributions
• Assessment and compliance procedures
• Tax deduction and collection provisions relevant to companies
• International taxation and related corporate tax considerations
• Provisions affecting corporate transactions and tax planning
• Practical aspects of tax computation and management

The book is particularly useful for students preparing for CS Final, CFA, MFC, MBA, M.Com., and other specialized studies, as well as professionals and practitioners seeking a practical understanding of corporate tax planning and management. With its simplified presentation and emphasis on practical application, this 23rd Edition serves as a valuable reference for mastering corporate taxation and developing effective tax planning and management approaches.