Accounting and Taxation
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Home > Corporate Tax Laws and Tax Planning

Corporate Tax Laws and Tax Planning [1]

Paper Code: 
BCS 318
Credits: 
03
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

To acquire knowledge of practical and procedural aspects relating to Direct Tax Laws

9.00
Unit I: 
Wealth Tax Act, 1956

• Background, Concept and Charge of Wealth Tax • Assets, Deemed Assets and Assets Exempt from Tax • Valuation of Assets, Computation of Net Wealth • Return of Wealth Tax and Provisions concerning Assessment

13.00

Classification and Tax Incidence on Companies; Computation of Taxable Income and Assessment of Tax Liability, Dividend Distribution Tax, Minimum Alternate Tax and Other Special Provisions Relating to Companies

9.00

• Provisions concerning Procedure for Filing Returns, Signatures, E-Filing, Assessment, Reassessment and Settlement of Cases

• Special Procedure for Assessment of Search Cases, E-Commerce Transactions, Liability in Special Cases

• Collection and Recovery of Tax; Refunds, Appeals and Revisions; Penalties Imposable, Offences and Prosecution

7.00
Unit IV: 
Tax Planning and Tax Management

• Concept of Tax planning

• Tax planning with reference to setting up a New Business; Location; Nature of Business; Tax Holiday, etc.

• Tax Planning with regard to Specific Management Decisions such as Mergers and Takeovers; Employees’ Remuneration; Voluntary Retirement.  

7.00

Tax Planning with reference to Financial Management Decisions such as Borrowing or Investment Decisions; Reorganization or Restructuring of Capital

References: 

1. Corporate Tax Planning – EA Shrinivas (Mc Graw Hill Education (India) Ltd)

2. Corporate Tax Planning and Management – Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)

3. Direct Tax Law & Practice- Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)

4. Corporate Taxation –H.P Ranina-(Orient Law House, Allahabad)

5. Study Material Published by ICSI

6. Scanner: Arun Kumar (Shuchita Prakashans P Ltd)

 

Academic Year: 
2015-2016 [2]

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Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/corporate-tax-laws-and-tax-planning-0

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/corporate-tax-laws-and-tax-planning-0
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2015-2016