Corporate Tax Laws and Tax Planning

Paper Code: 
BCS 318
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

To acquire knowledge of practical and procedural aspects relating to Direct Tax Laws

13.00

Classification and Tax Incidence on Companies; Computation of Taxable Income and Assessment of Tax Liability, Dividend Distribution Tax, Minimum Alternate Tax and Other Special Provisions Relating to Companies

9.00

Provisions concerning Procedure for Filing Returns, Signatures, E-Filing, Assessment, Reassessment and Settlement of Cases

9.00

• Special Procedure for Assessment of Search Cases, E-Commerce Transactions, Liability in Special Cases
• Collection and Recovery of Tax; Refunds, Appeals and Revisions; Penalties Imposable, Offences and Prosecution

7.00
Unit IV: 
Tax Planning and Tax Management

• Concept of Tax planning
• Tax planning with reference to setting up a New Business; Location; Nature of Business; Tax Holiday, etc.
• Tax Planning with regard to Specific Management Decisions such as Mergers and Takeovers; Employees’ Remuneration; Voluntary Retirement.

7.00

Tax Planning with reference to Financial Management Decisions such as Borrowing or Investment Decisions; Reorganization or Restructuring of Capital

References: 

. Corporate Tax Planning – EA Shrinivas (Mc Graw Hill Education (India) Ltd)
2. Corporate Tax Planning and Management – Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)
3. Direct Tax Law & Practice- Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)
4. Corporate Taxation –H.P Ranina-(Orient Law House, Allahabad)
5. Study Material Published by ICSI
6. Scanner: Arun Kumar (Shuchita Prakashans P Ltd)

Academic Year: