BMBFM02 Financial Planning and Tax Management 3rd Semester AKTU MBA Notes

Unit 1 [Book]
Introduction: Definition, Cannons of Taxation Person VIEW
Assesee VIEW
Income VIEW
Previous Year, Assessment Year VIEW
Income Tax Important Dates and Forms VIEW
Residential Status and Tax Incidence VIEW
Individual Income Exempted from Tax VIEW
Unit 2 [Book]
Heads of Income Salaries VIEW
Income from House Property VIEW
Profits and Gains from Business or Profession VIEW
Capital Gains VIEW
Income from Other Sources VIEW
Clubbing of incomes VIEW
Calculation of Taxable Income VIEW
Tax Calculation including Surcharge and Marginal relief, Deduction, Rebate, Relief VIEW
Set Off and Carry Forward of Losses Principles, Meaning, inter-Sources and inter-head Set Off VIEW
Unit 3 [Book]
Tax Avoidance and Evasion VIEW
Tax Planning VIEW
Income Tax Authorities, Their appointment, Jurisdiction, Powers, and Functions VIEW
Provisions relating to Collection and Recovery of Tax VIEW
Refund of Tax VIEW
Tax Offences VIEW
Tax Penalties and Prosecutions VIEW
Tax Appeals and Revisions VIEW
Advance Tax VIEW
TDS VIEW
Advance Rulings VIEW
Avoidance of Double Taxation Agreements VIEW
Unit 4 [Book]
Computation of Taxable income of Companies VIEW
Carry-forward and Set-off of Losses for Companies VIEW
Minimum Alternate Tax (MAT) VIEW
Set-off and Carry-forward of Amalgamation Losses of Companies VIEW
Tax Planning for Amalgamation VIEW
Tax Planning for Merger and Demerger of Companies VIEW
Tax Provisions for Venture Capital Funds VIEW
Unit 5 [Book]  
Introduction to GST: GST Concepts VIEW
Advantages and Limitations of VAT VIEW
GST as the preferred Tax Structure VIEW
Model of GST VIEW
Need for GST Tax Reforms VIEW
GST Principles: Single GST, Dual GST VIEW
Transactions covered under GST VIEW
Impact of GST VIEW
Registration of GST VIEW
Filing of GST VIEW
GST Rates of Tax, Rates in Foreign Countries, In India VIEW
Assessment an of GST VIEW
Administration of GST VIEW

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