BCOM301 Corporate Taxation GGSIPU B.COM 5th Sem Notes

Unit 1 [Book]  
Incidence of Tax for a Company, Incomes exempt from Tax VIEW
Basic understanding of the Five Heads of Income & Tax Computation for a Company, Income under the Head” Profits and Gains of Business or Profession” and its Computation Basis of charge, Methods of Accounting, Specific Deductions, Specific Disallowances VIEW
Deemed Profit and its computation, Undisclosed Income & Investments VIEW
Section 43C, 44 AD, 44AE, 44 AF VIEW
Problems of Computation of Income from Business / Profession VIEW
Unit 2 [Book]  
Income under the Head “Capital gains” VIEW
Clubbing of Income VIEW
Set off and Carry forward of losses VIEW
Deductions from gross total income VIEW
Computation of Tax Liability of Companies VIEW
Minimum Alternate Tax on Companies VIEW
Tax Deduction at Source VIEW
Tax Collection at Source VIEW
Double Taxation Avoidance Agreement Concept VIEW
Unit 3 [Book]  
Issues with Corporate Taxes VIEW
Transfer Pricing and International /Cross border taxation VIEW
Advance Payment Concepts and Problems VIEW
Tax Deduction at Source in Different Cases VIEW
Procedure of assessment, Appeals & Revision VIEW
Procedure and Management, Search, Seizure and Assessment, Refund Procedure VIEW
Tax Planning with managerial decisions like Make or Buy VIEW
Own or Lease VIEW
Capital Budgeting Decisions VIEW VIEW
Replacement Decisions VIEW
Contemporary Issues like Direct Tax Code and its implication to Various Indian sectors VIEW
Unit 4 [Book]  
Concept of Tax planning & Tax Management VIEW
Tax Avoidance, Tax Evasion VIEW
Tax Planning with respect to Setting up a New Business VIEW
Tax Planning with respect to Location and Nature of Business VIEW
Tax Planning with respect to Nature of Business VIEW
Tax Planning with amalgamation VIEW
Tax Planning with forms of Business Organization VIEW
Dividend Tax VIEW

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