PRACTICAL

Paper Code: 
TPT-233
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

COURSE OUTCOME (CO):

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

 
 

CO 26: Solve comprehensive problems related to Assessment of HUF and AOP

CO 27: Solve comprehensive problems related to Assessment of Firm

CO 28: File returns of HUF manually

CO 29: Learn the nitty grities of generating E-way Bills on the Portal

CO 30: Comprehend various Tax payers and respective forms to be filed by them under GST

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
Unit I: 
  • Practical problems realting to
  • Assessment of HUF
  • Assessment of AOP
6.00
Unit II: 

Practical problems relating to Assessment of firm

6.00
Unit III: 

Filling of Income Tax Return for HUF

6.00
Unit IV: 

Procedure for generation of E-way Bill on GST portal.

6.00
Unit V: 

Study of Various Forms for filling of GST Returns and claiming Refunds

Essential Readings: 
  • Illustrated Guide to Goods and Services Tax- CA Rajat Mohan (Bharat Publications)
  • Biginner’s Guide to GST- Vandana Bangar, Yogendra Bangar (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, Ashu Dalmia, Shaifaly Girdharwal (Taxmann’s Publications)

 

Academic Year: