|
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
|---|---|---|
|
CO 173: Analyze Appeals and Revision, Settlement of Tax Cases, Penalties, Offences & Prosecution CO 174: Describe the Liability in Special Cases CO 175:Compare and contrast the concept of equalization levy and model tax conventions CO 176:Explain the concepts, principles and provisions of International Taxation and Non residents CO 177:Comprehend and appreciate the country-by-country reporting requirements and matters related to tax treaties and FBPS |
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 |
• Appeals and Revision
• Dispute Resolution, Penalties, Offences & Prosecution
• Liability in Special Cases (Representative Assesse, Executors etc.)
• Miscellaneous Provisions and Other Provisions
• Taxation of international transactions and Non-resident taxation the provisions under the Income-tax Act, 1961 relating to Non-residents
• Taxation of international transactions and Non-resident TaxationTransfer Pricing & Other Anti-Avoidance Measures
• Advance Rulings
• Double Taxation Relief
• Equalization levy
• Overview of Model Tax Conventions – OECD & UN
• Application and interpretation of Tax Treaties
• Fundamentals of Base Erosion and Profit Shifting
Study Material Published by Institute of Chartered Accountants of India
• Scanner-Arun Kumar (Suchitra Prakashan (P) Ltd)
• Girish Ahuja & Ravi Gupta; Direct Tax Law & Practice- (Bharat Law House Pvt Ltd)
• Yogendra Bangar; Direct Tax Law & Practice- (Aadhya Academy)
Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/direct-tax-laws-ii-16
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2022-2023