DIRECT TAX LAWS-II

Paper Code: 
TPT-231
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

Course Outcome(COs):

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

 
 

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

 

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

 

 

12.00
Unit I: 

Assessment of Firm and LLP  and computation of their tax liability

12.00
Unit II: 

Assessment of Hindu Undivided Family and computation of their tax liability

Assessment of Association of Person and computation of their tax liability

12.00
Unit III: 

Assessment of Companies and computation of their tax liability

12.00
Unit IV: 

Assessment of Cooperative Societies, Trust Representative Assessee and Non Residents

12.00
Unit V: 

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

Essential Readings: 

Professional Approach to Direct Taxes- GirishAhuja& Ravi Gupta( Bharat Law  House Pvt Ltd,

              Income Tax- Agarwal, Jain, Sharma ,Shah, Mangal ( Ramesh Book Depot

References: 
  • 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)

 

Academic Year: 
2023-2024
  • Printer-friendly version
  • PDF version