Direct Tax Laws- I

Paper Code: 
BCP-414
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

Course

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

Paper Code

Paper Title

BCP-414

Direct Tax Laws-I

CO 134:Analyze and interpret the provisions of direct tax laws and recommend solutions to practical problems.

CO 135: Compute income under various heads after allowing deductions available there under.

CO 136:Appreciate the general provisions contained in General of chapter VI A relating to deductions in problem solving

CO 137:Address the issues  related to taxation of charitable and religious trust and institutions, political parties and electoral trusts

 

CO 138:Examine the special provisions relating to companies, trusts, AOP, firm and LLP

CO 139:            Compare and contrast Tax Planning, Tax Avoidance & Tax Evasion

CO 140:            Examine the provisions relating Income-tax Authorities, Procedure for assessmentand Collection & Recovery of Tax, Refunds

 

Approach in teaching:

Interactive Lectures, Discussion, Tutorials, Reading assignments

 

Learning activities for the students:

Self learning assignments, Effective questions, Seminar presentation,

 

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects

 

15.00

Law and Procedures under the Income-tax Act, 1961,
Basis of charge, residential status, income which do not form part of total income,
Heads of income- Salaries

18.00

Heads of income- Income from House Property, Income from Business and Profession, Income from other Sources

12.00

Heads of income- Capital Gains
Income of other persons included in Assessee’s total income, aggregation of income, set-off and carry forward of losses,

24.00

Deductions from gross total income, rebates and reliefs
Special provisions relating to companies and certain persons other than a company (Including firms, LLPs, Trusts, AOPs, BOIs, Securitsation Trusts, Business Trusts, Investment Fund etc.)
Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts

21.00

Tax Planning, Tax Avoidance & Tax Evasion
Collection & Recovery of Tax, Refunds
Income-tax Authorities, Procedure for assessment,

References: 

1. Direct Tax Law & Practice- Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)
2. Corporate Taxation –H.P Ranina-(Orient Law House, Allahabad)
3. Principles of International Taxation-Carl Fonntag & CS Mathur(Butterworths Lexis Nexis New Delhi)
4. Study Material Published by ICAI
5. Scanner: Arun Kumar (Suchitra Prakashan P Ltd)

Academic Year: 
2021-2022
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