Course Objectives:
To acquaint the students with the various case laws, judicial pronouncements and circulars in the field of direct taxation so as to gain understanding of practical application of Direct Tax laws in different situation.
Course Outcomes (COs):
Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
|
Paper Code |
Paper Title |
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BCP 516 |
Practical |
|
Approach in teaching: Interactive Lectures, Discussion, Tutorials, Reading assignments
Learning activities for the students: Self learning assignments, Effective questions, Simulation, Seminar presentation
|
Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects |
Basis of charge, residential status, income which do not form part of total income, Income under the head salary, house property
Income under the head business and profession
Income under the head capital gain Income under the head income from other source Income of other persons included in Assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs.
provisions relating to companies and certain persons other than a company TDS and TCS
Liability in special cases and Advance Pricing Transfer Pricing and Double Taxation Model Tax Conventions