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