MODULE 1: CONCEPTS AND FRAMEWORK OF TAXATION
Tax – Meaning, Types, Principles of Direct Taxation; Basics Concepts – Assessee,Assessment, Person, Assessment Year, Previous Year, Heads of Income, Total Income, Tax Planning, Tax Avoidance and Tax Evasion; Residential Status of Individuals and Companies - Incidence of Tax.
Module 2 INCOME TAX
Heads of income, Computation of Individual Income Tax, Computation of HUF Income Tax, Computation of Corporate Income Tax, Set off and Carry forward of Losses, Fringe benefit Tax, Banking Cash Transaction Tax, Securities Transaction Tax, MAT, TDS & TCS, Tax planning/avoidance/evasion, Returns & Compliance
Module 3 CUSTOMS, CENTRAL EXCISE AND SERVICE TAX
Procedure relating to levy, valuation and collection of duty, types of duty, exemptions Export Promotion Schemes, Nature of Excise duties, Excisability of Products, Cenvat Credit; Classification of Excisable Goods, Valuation of Excisable goods, Important Central Excise procedures, Service Tax, Concepts, applicability, and procedures,Returns & Compliance.
Module 4 SALES TAXES AND CUSTOM ACT
Nature of Excise duties, Cenvat credit, Excisability of Products, Classification & Valuation excisable goods, important central excise procedure, Introduction to Customs Duty, Procedure relating to levy, valuation & collection of duty, types of duty, Exemption Export promotion schemes.
Module 5 TAX PLANNING AND MANAGEMENT
Purchase of Assets. — Own funds I Borrowed Funds I Lease, Installment vs. Hire,Make or Buy, Replace or Repair, Capital Structure and Dividend Decisions,Amalgamation and De-merger, Tax implications of international operations
BOOKS FOR REFERENCE:
1. Singhania, Vinod, “Direct Taxes – Law and Practice”, Taxmann Publications.
2. Ahuja, Girish and Gupta, Ravi, “Professional Approach to Direct Taxes”, Bharat
Publications.
3. Mehrotra and Goyal, “Direct Taxes”, Sahitya Publishing.
4. Singhania, Vinod, “Direct Taxes – Planning and Management”, Taxmann
Publications.
5. U.S.Datey – Indirect Taxes Law & Practice – Taxman Publications
Tax – Meaning, Types, Principles of Direct Taxation; Basics Concepts – Assessee,Assessment, Person, Assessment Year, Previous Year, Heads of Income, Total Income, Tax Planning, Tax Avoidance and Tax Evasion; Residential Status of Individuals and Companies - Incidence of Tax.
Module 2 INCOME TAX
Heads of income, Computation of Individual Income Tax, Computation of HUF Income Tax, Computation of Corporate Income Tax, Set off and Carry forward of Losses, Fringe benefit Tax, Banking Cash Transaction Tax, Securities Transaction Tax, MAT, TDS & TCS, Tax planning/avoidance/evasion, Returns & Compliance
Module 3 CUSTOMS, CENTRAL EXCISE AND SERVICE TAX
Procedure relating to levy, valuation and collection of duty, types of duty, exemptions Export Promotion Schemes, Nature of Excise duties, Excisability of Products, Cenvat Credit; Classification of Excisable Goods, Valuation of Excisable goods, Important Central Excise procedures, Service Tax, Concepts, applicability, and procedures,Returns & Compliance.
Module 4 SALES TAXES AND CUSTOM ACT
Nature of Excise duties, Cenvat credit, Excisability of Products, Classification & Valuation excisable goods, important central excise procedure, Introduction to Customs Duty, Procedure relating to levy, valuation & collection of duty, types of duty, Exemption Export promotion schemes.
Module 5 TAX PLANNING AND MANAGEMENT
Purchase of Assets. — Own funds I Borrowed Funds I Lease, Installment vs. Hire,Make or Buy, Replace or Repair, Capital Structure and Dividend Decisions,Amalgamation and De-merger, Tax implications of international operations
BOOKS FOR REFERENCE:
1. Singhania, Vinod, “Direct Taxes – Law and Practice”, Taxmann Publications.
2. Ahuja, Girish and Gupta, Ravi, “Professional Approach to Direct Taxes”, Bharat
Publications.
3. Mehrotra and Goyal, “Direct Taxes”, Sahitya Publishing.
4. Singhania, Vinod, “Direct Taxes – Planning and Management”, Taxmann
Publications.
5. U.S.Datey – Indirect Taxes Law & Practice – Taxman Publications
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