Published on Accounting and Taxation (https://accountingtaxation.iisuniv.ac.in)

Home > DIRECT TAX LAWS- I

DIRECT TAX LAWS- I [1]

Paper Code: 
BCP-414
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

CO 141:Analyze and interpret the provisions of direct tax laws and recommend solutions to practical problems.

CO 1422: Compute income under various heads after allowing deductions available there under and appreciate the general provisions contained in General of chapter VI A relating to deductions in problem solving

CO 143:Address the issues related to taxation of charitable and religious trust and institutions, political parties and electoral trusts

CO 144:Examine the special provisions relating to companies, trusts, AOP, firm and LLP

CO 145:Compare and contrast Tax Planning, Tax Avoidance & Tax Evasion

CO 146:Examine the provisions relating Income-tax Authorities, Procedure for assessment and Collection & Recovery of Tax, Refunds

Interactive Lectures, Discussion, Tutorials, Reading assignments. Self-learning assignments, Effective questions, Seminar presentation,

 

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects

 

9.00

• Law and Procedures under the Income-tax Act, 1961, Basis of charge, residential status, income which do not form part of total income,
• Heads of income- Salaries

9.00

• Heads of income- Income from House Property, Income from Business and Profession, Income from other Sources

9.00

• Heads of income- Capital Gains
• Income of other persons included in Assessee’s total income, aggregation of income, set-off and carry forward of losses,

9.00

• Deductions from gross total income, rebates and reliefs
• Special provisions relating to companies and certain persons other than a company (Including firms, LLPs, Trusts, AOPs, BOIs, Securitsation Trusts, Business Trusts, Investment Fund etc.)
• Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts

9.00

• Tax Planning, Tax Avoidance & Tax Evasion
• Collection & Recovery of Tax, Refunds
• Income-tax Authorities, Procedure for assessment,

Essential Readings: 

Study Material Published by Institute of Chartered Accountants of India

References: 

• Girish Ahuja & Ravi Gupta, Direct Tax Law & Practice- (Bharat Law House Pvt Ltd)
• H.PRanina, Corporate Taxation –-(Orient Law House, Allahabad)
• Carl Fonntag& CS Mathur, Principles of International Taxation-(Butterworths Lexis Nexis New Delhi)
• Scanner: Arun Kumar (Suchitra Prakashan P Ltd)

Academic Year: 
2022-2023 [2]

Follow Accounting and Taxation on:

IIS (Deemed to be University)

Gurukul Marg, SFS, Mansarovar, Jaipur 302020, (Raj.) India Phone:- +91-141-2400160-61, 2397906-07, Fax: 2395494, 2781158

Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/direct-tax-laws-i-12

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/direct-tax-laws-i-12
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2022-2023