Practical

Paper Code: 
24TPT133
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to develop an understanding about uses and requirement of PAN, process of registration on IT Portal and gain knowledge about various types of ITRs.

Course Outcomes: 

 

Course outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course

Title

 

24TPT133  

 

(Practical)

CO13: Develop an understanding of the documentation for PAN Card and linking it to Aadhar Card

CO14: Proficiently explore the process of registration on the Income Tax Portal

CO15: Identification the various types of ITRs to be filled by registered taxable persons.

CO16: Acquire skill to file  ITR 1

CO17: Enhance the knowledge about GST portal interface.

CO18: Contribute effectively in course-specific interaction

Approach in

teaching:

Interactive Lectures, Discussions, Tutorials, Problem solving sessions, Presentations

 

 

Learning activities for the students:

Self-learning assignments, Case Study Analysis, Presentations, Group Discussions

Continuous Assessment Test, Semester End Examinations, Quiz, Solving Numerical Problems, Assignments, Class Presentations, Individual and group projects.

 

6.00
Unit I: 
Introduction to PAN Card

• PAN Card and its requirement
• Procedure for filing application for PAN Card
• Linkage of PAN Card and Adhar Card

6.00
Unit II: 
Introduction to Income Tax Portal and ITR

• Procedure for registration on the Income Tax Portal
• Types of ITR:
• ITR I, II and III

6.00
Unit III: 
Types of ITRs

• ITR IV, V and VI

6.00
Unit IV: 
E-filing

• Filing of ITR I

6.00
Unit V: 
Introduction to GST Portal

• Study of the GST Portal
• Process of Registration under GST on the GST Portal

Essential Readings: 

1. Income Tax- Agarwal, Jain, Sharma, Shah, Mangal (Ramesh Book Depot)
2. Income Tax-Patel, Chaudhary, Sharma, Modi, Bardiya
3. Goods And Service Tax-Patel, Choudhary (Choudhary Prakashan)
4. Goods And Services Tax – Shah And Mangal (Ramesh Book Depot)

References: 

1. Professional Approach to Direct Taxes- Girish Ahuja& Ravi Gupta (Bharat Law House Pvt Ltd, New Delhi
2. Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
3. Direct Tax Law and Practice- V.K Singhania (Taxmann Publication, New Delhi)
4. Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
5. Biginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (Aadhya Publications)
E-Content:
1. https://cbic-gst.gov.in
2. https://cleartax.in/s/gst-book-online-pdf
3. http://www.idtc.icai.org/gst.html
4. https://taxmantra.com/wp-content/uploads/2017/03/GST-Ebook.pdf
5. https://www.incometaxindia.gov.in/pages/tutorials.aspx

Reference Journals:
1. Tax World
2. Journal of International Accounting, Auditing, and Taxation

Academic Year: 
2024-2025
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