Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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CO 154: Analyze Appeals and Revision, Settlement of Tax Cases, Penalties, Offences & Prosecution CO 155: Describe the Liability in Special Cases CO 156:Compare and contrast the concept of equalization levy and model tax conventions CO 157:Explain the concepts, principles and provisions of International Taxation and Non residents CO 158:Comprehend and appreciate the country-by-country reporting requirements and matters related to tax treaties and FBPS |
Interactive Lectures, Discussion, Tutorials, Reading assignments Self-learning assignments, Effective questions, Seminar presentation,
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Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects |
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ESSENTIAL READINGS:
SUGGESTED READINGS
E-RESOURCES:
JOURNALS:
Note- (1) The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
Note: If any new legislation(s) are enacted in place of an existing legislation(s), the syllabus will accordingly include the corresponding provisions of such new legislation(s) in the place of the existing legislation(s) with effect from the date to be notified by the Institute. Similarly, if any existing legislation(s) on direct tax laws ceases to be in force, the syllabus will accordingly exclude such legislation(s) with effect from the date to be notified by the Institute. Further, the specific inclusions/exclusions in any topic covered in the syllabus will be affected by way of Study Guidelines every year, if required. Specific inclusions/exclusions in a topic may also arise due to additions/deletions made every year by the Annual Finance Act.