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 |