Coming soon
Practical
This will enable the students to gain practical knowledge about significance of IGST, custom Act, and latest Finance Act.
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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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24TPT333 |
Practical
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CO49: Determine the Place of Supply Under IGST and express the significance of Compliance Rating CO50: Gain knowledge regarding the assessment process under Customs Act CO51: Outline the process of clearance of Goods CO52: Analyze the investment options to reduce tax liability CO53: Infer broad outline of the latest Finance Act with reference to an Individual CO54: 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.
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• Practical problems relating to determination of place of supply under IGST
• Compliance Rating under GST
• Practical problems relating to the Assessment process under Customs Act
• Procedural compliance regarding clearance of Goods imported and exported
• Case studies on tax planning related to Investments.
• Tax incentives for industrial development and Tax holidays
• Detailed study of the latest Finance Act
(Provisions related to Individual Assessee)
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-Contents:
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
5. http://www.idtc.icai.org/gst.html
6. https://taxmantra.com/wp-content/uploads/2017/03/GST-Ebook.pdf
Reference Journals:
1. Tax World
2. Journal of International Accounting, Auditing, and Taxation
