Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Paper Code |
Paper Title |
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BCP-514 |
Direct Tax Laws-II |
CO 163: Analyze Appeals and Revision, Settlement of Tax Cases, Penalties, Offences & Prosecution CO 164: Describe the Liability in Special Cases CO 165:Compare and contrast the concept of equalization levy and model tax conventions CO 166:Explain the concepts, principles and provisions of International Taxation and Non residents CO 167:Comprehend and appreciate the country by country reporting requirements and matters related to tax treaties and FBPS
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Approach in teaching: Interactive Lectures, Discussion, Tutorials, Reading assignments
Learning activities for the students: 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 |
Appeals and Revision
Settlement of Tax Cases, Penalties, Offences & Prosecution
Liability in Special Cases (Representative assessee, Executors etc.)
Miscellaneous Provisions and Other Provisions
Taxation of international transactions and Non-resident taxation The provisions under the Income-tax Act, 1961 relating to Non-residents
Taxation of international transactions and Non-resident taxation Transfer Pricing & Other Anti-Avoidance Measures
Advance Rulings
Double Taxation Relief
Equalization levy
Overview of Model Tax Conventions – OECD & UN
Application and interpretation of Tax Treaties
Fundamentals of Base Erosion and Profit Shifting
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. Principles of International Taxation-Carl Fonntag & CS Mathur (Butterworths Lexis Nexis New Delhi)
6. Basic International Taxation-Roy Rohtagi (Kluwer Law International Ltd Sterling House, London U.K & Taxmann Publication Pvt Ltd New Delhi
7. Transfer Pricing Manual- S C Mishra
8. Study Material Published by ICAI
9. Scanner: Arun Kumar (Suchitra Prakashan P Ltd)