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@article{201634,
        author = {Snehal Vishwanath Wakde and Prof.Janhavi Shende},
        title = {A STUDY ON TAX PLANNING STRATEGIES AND CORPORATE FINANCIAL PERFORMANCE AT HDFC BANK (2025–2026)},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {12},
        pages = {5384-5392},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=201634},
        abstract = {Tax planning has become one of the crucial aspects of financial management in today's world due to its implications on the profitability, liquidity and sustainability of business organizations. In today's financial climate, tax efficiency is a key issue not just for legal reasons, but also for streamlining operations and ensuring optimal capital utilization for shareholders. Banking institutions run in a strictly regulated monetary environment in which financial reporting policies, government laws and taxation policies affect performance all of the time. Thus, strategic tax planning has become a key managerial activity to ensuring a firm's competitive edge and long-term financial sustainability. The present study aims at studying the relationship between tax planning strategies and financial performance of HDFC Bank in the fiscal year 2025-2026. The research focuses on the impact of the different tax planning methods including investment deductions, depreciation policies, deferred tax management, tax saving investments and exemptions on the financial efficiency of the organization. The study also analyzes the effect of the tax planning on profitability measures such as Return on Assets (ROA), Return on Equity (ROE), net profit growth and liquidity management. The research is descriptive and analytical and the secondary data collected from the annual reports, financial statements, journals, books and published financial data related to HDFC Bank and Indian banking industry. The research finds that systematic and legal tax planning plays a major role in cost reduction and efficient use of resources and also improves the corporate earnings. The results show that HDFC Bank has successfully implemented strategic tax management practices, which positively impact its profitability and financial sustainability. Overall, the study highlights the importance of effective tax planning as a crucial financial management tool for organizations to leverage in order to maximize tax efficiency, enhance financial performance, and build trust among shareholders. Tax planning is an essential strategic tool for banking institutions seeking sustainable growth and long-term competitive success, in an environment of economic change.},
        keywords = {Tax Planning, Corporate Financial Performance, Financial Management, HDFC Bank, Corporate Taxation, Profitability, Banking Sector, Tax Management.},
        month = {May},
        }