PRACTICAL

Paper Code: 
TPT-333
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

CO 41: Determine Place of Supply Under IGST and express the significance of Compliance Rating

CO 42: Identify the Assessment Process under Customs Act

CO 43: Outline the process of clearance of Goods

CO 44: Apply given investment options to reduce tax liability

CO 45: Infer broad outline of the budget

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

 

6.00

Practical problems relating to determination of place of supply under IGST
Compliance Rating under GST

6.00

Practical problems relating to the Assessment process under Customs Act

6.00

Procedural compliance regarding clearance of Goods imported and exported

6.00

Tax Planning:
Case studies on tax planning related to Investments.
Tax incentives for industrial development and Tax holidays

6.00

Detailed study of the latest Finance Act (Provisions related to Individual Assessee)

Essential Readings: 

• Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
• Biginner’s Guide to GST- VandanaBangar, YogendraBangar (Aadhya Publications)
• Income Tax- Agarwal, Jain, Sharma, Shah, Mangal (Ramesh Book Depot)
• Income Tax-Patel, Chaudhary, Sharma, Modi, Bardia

References: 

• Professional Approach to Direct Taxes- Girish Ahuja& Ravi Gupta (Bharat Law House Pvt Ltd, New Delhi
• Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
• Direct Tax Law and Practice- V.K Singhania (Taxmann Publication, New Delhi)
• Basics of GST- Nitya Tax Associates (Taxmann’s Publications)
• GST- A Practical Approach— Vashistha Chaudhary, AshuDalmia, ShaifalyGirdharwal (Taxmann’s Publications)

Academic Year: