DIRECT TAX LAWS - II

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

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

CO 173: Analyze Appeals and Revision, Settlement of Tax Cases, Penalties, Offences & Prosecution

CO 174: Describe the Liability in Special Cases

CO 175:Compare and contrast the concept of equalization levy and model tax conventions

CO 176:Explain the concepts, principles and provisions of International Taxation and Non residents

CO 177: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,

 

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

 

9.00

• Appeals and Revision
• Dispute Resolution, Penalties, Offences & Prosecution

9.00

• Liability in Special Cases (Representative Assesse, 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 TaxationTransfer Pricing & Other Anti-Avoidance Measures
• Advance Rulings
• Double Taxation Relief

9.00

• Equalization levy
• Overview of Model Tax Conventions – OECD & UN

9.00

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

Essential Readings: 

Study Material Published by Institute of Chartered Accountants of India

References: 

• Scanner-Arun Kumar (Suchitra Prakashan (P) Ltd)
• Girish Ahuja & Ravi Gupta; Direct Tax Law & Practice- (Bharat Law House Pvt Ltd)
• Yogendra Bangar; Direct Tax Law & Practice- (Aadhya Academy)

Academic Year: