Coming soon
PRACTICAL
This course will enable the students to develop an understanding of solving practical problems related to tax liability of HUF, Firms, and AOPs. They also gain knowledge about GST Portal and related provisions.
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Course outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Course Code |
Course Title |
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24TPT233 |
Practical |
CO31:Develop proficiency in solving practical taxation issue pertaining to HUF and AOPs CO32: Analyze the tax related problem of Firms CO33: Explain the procedure related to filing of ITR for HUF CO34: Acquire knowledge about the procedure for generation of E-way Bill n on GST Portal. CO35:Explore the documentation process of GST Returns and Refunds CO36: 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. |
• Practical problems relating to Assessment of HUF
• Practical problems relating to Assessment of AOP
• Practical problems relating to Assessment of Firms
• Filing of Income Tax Return for HUF
• Procedure for generation of E-way Bill on GST portal
• Study of Various Forms for filling of GST Returns and claiming Refunds
1. Illustrated Guide To Goods And Services Tax- Ca Rajat Mohan (Bharat Publications)
2. Biginner’s Guide To Gst- Vandana Bangar, Yogendra Bangar (Aadhya Publications)
3. Income Tax- Agarwal, Jain, Sharma, Shah, Mangal (Ramesh Book Depot)
4. Income Tax-Patel, Chaudhary, Sharma, Modi, Bardia
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. Basics of GST- Nitya Tax Associates (Taxmann’s Publications)
5. GST- A Practical Approach— Vashistha Chaudhary, Ashu Dalmia, Shaifaly Girdharwal (Taxmann’s Publications)
E-Content:
1. https://www.incometaxindia.gov.in/pages/tutorials.aspx
2. https://www.taxmann.com/virtualbooks/product/6695-income-tax-act-2021-vi...
3. https://cbic-gst.gov.in
4. https://cleartax.in/s/gst-book-online-pdf http://www.idtc.icai.org/gst.html
5. https://taxmantra.com/wp-content/uploads/2017/03/GST-Ebook.pdf
Reference Journals:
1. Tax World
2. Journal of International Accounting, Auditing, and Taxation
