Coming soon
DIRECT TAX LAWS-II
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Learning outcome (at course level) |
Learning and teaching strategies |
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CO 16: Computation of Taxable income of Firm and LLP CO 17: Computation of Taxable income of an HUF and AOP CO 18: Compute Taxable income of Company CO 19: Introductory idea of Assessment of Cooperative Societies, Trust Representative Assessee and Non Residents CO 20: Understand concept of TDS, TCS and Advance Payment of Tax. Have an overview of the procedure of filing Appeals and Revisions |
Approach in teaching: Interactive Lectures, Discussion, Tutorials, assignments.
Learning activities for the students: Self-learning assignments, Objective questions, Group tasks
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Assessment of Firm and LLP and computation of their tax liability
Assessment of Hindu Undivided Family and computation of their tax liability
Assessment of Association of Person and computation of their tax liability
Assessment of Companies and computation of their tax liability
Assessment of Cooperative Societies, Trust Representative Assessee and Non Residents
Procedure of Assessment- Filling of Return as Statutory Obligation, Timing of Filing of Return of Income, Defective or Incomplete Return and their rectification Belated Return of Income, Permanent Account Number (PAN), Signature on Return, Types of Assessment
Deduction of Tax at source, Advance Payment of Tax, Recovery of Tax, Refunds and Prosecutions, Appeals and Revision. E- filling of return
• Professional Approach to Direct Taxes- GirishAhuja& Ravi Gupta( Bharat Law House Pvt Ltd,
• Income Tax- Agarwal, Jain, Sharma ,Shah, Mangal ( Ramesh Book Depot)
• Direct Tax Law and Practice- V.K Singhania (Taxmann Publication, New Delhi)
• Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
• Law and Practice of IncomeTax, MrDinkarPagare, (M/S Sultan Chand& Sons)
• Income Tax for Students-SharadBhargav, (Mashbara Industries)
• Income Tax; Law and Accounts:- H.C Mehrotra(SahityaBhawan)
