The objective of this course is to familiarize the students with latest provisions of Indian Tax Laws to derive maximum possible tax benefits admissible under the law.
Constitutional Provisions, Tax Planning and Tax Management: Constitutional provisions as regards Taxation in India. Concept of Tax Planning, Tax Management, Tax Avoidance and Tax Evasion and difference between them.
Tax Planning: Objectives, types , areas and requisites.
Corporate Income Tax in India:Company and allied concepts, Residential status and tax incidence on companies, Minimum Alternate Tax,
Wealth Tax: Changeability of Wealth Tax, Deemed wealth, Exempted assets, Valuation of Assets, Procedure under wealth tax, tax planning under wealth tax.
1..Direct Tax Planning and Management- Vinod. K. Singhania(Taxmann’s
2.Tax Planning- N. K Sharma(Ramesh Book Depot)
1..Tax Planning via Status in Direct tax matters-Bhargava S.R ,& Jain N.L
2.Corporate Tax Planning-E.A Shrivastva
3.Law of Income Tax- A.C Sampath, Iyenger(Bharat Publishing House Allahabad)
Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless