Direct Tax Laws - II

Paper Code: 
BCP-514
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

Course

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

Paper Code

Paper Title

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

 

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

 

9.00

Appeals and Revision
Settlement of Tax Cases, Penalties, Offences & Prosecution

9.00

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

9.00

Taxation of international transactions and Non-resident taxation Transfer Pricing & Other Anti-Avoidance Measures
Advance Rulings

9.00

Double Taxation Relief
Equalization levy
Overview of Model Tax Conventions – OECD & UN

9.00

Application and interpretation of Tax Treaties
Fundamentals of Base Erosion and Profit Shifting

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. 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)

Academic Year: 
2021-2022
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