Taxation-II

Paper Code: 
BCP-212
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
18.00

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

18.00

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

18.00

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

18.00

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

18.00

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

References: 

Professional Approach to Direct Taxes- Girish Ahuja& Ravi Gupta( Bharat Law House Pvt Ltd, New Delhi
Study Material Published by Institute of Chartered Accountants of India
Direct Taxes-Yogendra Bangar (Aadhya Publications)
Direct Taxes-Ajay Jain (AVJ Institute)
Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
Direct Tax Law and Practice- V.K Singhania (Taxmann Publication, New Delhi)
Law and Practice of IncomeTax, Mr Dinkar Pagare, (M/S Sultan Chand& Sons)
Income Tax for Students-Sharad Bhargav, (Mashbara Industries)
Income Tax; Law and Accounts:- H.C Mehrotra(Sahitya Bhawan)
Scanner-Arun Kumar(Suchitra Prakashan (P) Ltd)

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

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