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DIRECT TAX LAWS- I
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Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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CO 141:Analyze and interpret the provisions of direct tax laws and recommend solutions to practical problems. CO 1422: Compute income under various heads after allowing deductions available there under and appreciate the general provisions contained in General of chapter VI A relating to deductions in problem solving CO 143:Address the issues related to taxation of charitable and religious trust and institutions, political parties and electoral trusts CO 144:Examine the special provisions relating to companies, trusts, AOP, firm and LLP CO 145:Compare and contrast Tax Planning, Tax Avoidance & Tax Evasion CO 146:Examine the provisions relating Income-tax Authorities, Procedure for assessment and Collection & Recovery of Tax, Refunds |
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 |
• 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
• Heads of income- Income from House Property, Income from Business and Profession, Income from other Sources
• 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,
• 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
• Tax Planning, Tax Avoidance & Tax Evasion
• Collection & Recovery of Tax, Refunds
• Income-tax Authorities, Procedure for assessment,
Study Material Published by Institute of Chartered Accountants of India
• Girish Ahuja & Ravi Gupta, Direct Tax Law & Practice- (Bharat Law House Pvt Ltd)
• H.PRanina, Corporate Taxation –-(Orient Law House, Allahabad)
• Carl Fonntag& CS Mathur, Principles of International Taxation-(Butterworths Lexis Nexis New Delhi)
• Scanner: Arun Kumar (Suchitra Prakashan P Ltd)
