Taxation-II

Computation of taxable income under the head Other Sources,
Deemed Income,
Set Off and Carry Forward of Losses

Deductions from Gross Total Income,
Computation of Total Income and Tax Payable
Tax Rates, Rebates and Reliefs,
Provisions concerning advance tax and tax deducted at source
Provisions for filling return of income

Introduction to Excise Duty, Customs Duty, Central Sales Tax and VAT- Constitutional Aspect, basic concepts relating to levy, taxable event and related provisions.

Significant provisions of Service tax
Constitutional Aspect, basic concepts and general principles
Charge of service tax including negative list of services
Point of taxation of services
Exemptions and abatements
Valuation of taxable services, Invoicing for taxable services
Payment of service tax, registration and furnishing of returns

CENVAT CREDIT (Rule 1 to 9 of CENVAT CREDIT RULES, 2004)