UNIVERSITY OF CALICUT
|
|
- Hester Emily Stevens
- 6 years ago
- Views:
Transcription
1 File Ref.No.19337/GA - IV - E - SO/2015/Admn UNIVERSITY OF CALICUT Abstract Faculty of Commerce and Management Studies- BCom Taxation Specialisation under CUCBCSS Programme- Syllabus approved- Orders issued G & A - IV - E U.O.No. 9325/2015/Admn Dated, Calicut University.P.O, Read:-1) Letter dated from the Principal, Fathima Arts and Science College, Nilambur. 2) Minutes of the meeting of the Board of Studies in Commerce(UG) held on ) Minutes of the meeting of the Faculty of Commerce and Management Studies held on ) Minutes of the meeting of the Academic Council held on ) Orders of the Vice Chancellor in file of even no. dated ORDER As per paper read First above, the Principal, Fathima Arts and Science College Nilambur has informed that sanction has been accorded to introduce Taxation as Specialisation to BCom course in that College and also requested to approve the Syllabus for BCom Taxation as specialisation under CUCBCSS Programme. As per paper read Second above, the Board of Studies in Commerce(UG) at its meeting held on vide item no.2, considered the request of Fathima Arts and Science College ane resolved to add Taxation Specialisation to the BCom (CUCBCSS) Programme and approved the syllabus. The Core Course under the specialisation are: 1) BC5B10-Principles of Taxation. 2)BC5B11-Indirect Taxes Law and Practice. 3) BC6B14-Income Tax Assessment. 4) BC6B15-Corporate Taxation and Tax Planning. As per paper read Third above, the Faculty of Commerce and Management Studies at its meeting held on has approved the minutes of the meeting of the Board of Studies in Commerce(UG) held on
2 As per paper read Fourth above, the Academic Council at its meeting held on vide item no.ii(g) has resolved to approve the minutes of the meeting of the faculty of Commerce and Management Studies alongwith the minutes of the meeting of the Boards of Studies coming under the Faculty. Sanction has therefore been accorded by the Vice Chancellor for implementing the resolution of the Academic Council for adding Taxation Specialisation to BCom(CUCBCSS) Programme and also for implemnting the Syllabus for the Core Course under the Specialisation as: 1) BC5B10-Principles of Taxation. 2)BC5B11-Indirect Taxes Law and Practice. 3) BC6B14-Income Tax Assessment. 4) BC6B15-Corporate Taxation and Tax Planning. Orders are issued accordingly. (Copy of the Syllabus appended) Usha K Deputy Registrar To The Principal, Fathima Arts and Science College, Nilambur. Copy to: Controller of examinations/ JCE-3/JCE-1/EX/EG-1sections/ PA to CE/PA to Registrar/ SF/FC. The System Administrator(with a request to upload the Syllabus in the University Website) Forwarded / By Order Section Officer
3 Significance and determinants _ Trends in Tax_GDp Ratio _ Features of good Taxation System - Tax equity: Benefit principle of Taxation _ Ability to pay principle of Taxation _ Courses in the Area of Specialisation : Taxation BC5 B1O PRINCILPES OF TAXATION lecture Hours per week : 5 Objectives: Credits : 4! To provide knowledge on basic principles of Taxation. ) To famiriarise the students wiih tt,e structure of rndian Taxation system and Constitutional provisions pertaining to Taxes. Module I Principres of Taxation : objectives of Taxaiion - Effects of Taxation on production, distribution and employment _ Cannons of Taxation _ Tax_GDp Ratio : Meaning _ Tax capacity and Tax effort _ Meaning of Taxabie capacity I AUsolute and Relative capacity - Factors determining Taxable capacity. Module ll (20 Hours) Classification of Taxes : Direct and lndirect Taxes _ Relative role of Direct and lncjirect Taxes in lndian economy - Advantages and disadvantages of Direct and rndirect Taxes - OECD crassification : progressive, pl0portionar and Regressive Taxes - Advarorem and specific taxes - An overview of Direct and lndirect Taxes in lndia _ Central and State Direct and tndirect Taxes - Distinction between Direct and rndirect raxes. (15 Hours) lncidence of faxation : lmpact and incidt Factors determining extent or tax shirtin, l;:r:,1:'l:t"; l:::;:rrl::r:tffi:t_ Taxation - Distribution of Tax burden _ Tax evasion in lndia _ Causes and consequences of tax evasion - Methods to curb tax evasion - Tax incentives - Rationare, benefits and ;:il1,:.;':::,il::;i:j_s of tax incentives.rax Hoiidays _ rnvestment A,owance _ Module tv (L5 Hours) lnternational Doubie Taxation : Ass Residence - Methods to alleviate inter
4 ,l
5 Module V (15 Hours) constitutional Provisions Relating to Taxes : Rationare for constitutional arrangements - Distribution of Taxation powers 1.,*uun-r',e centre and states in the Constitution of lndia - Restriction on the Taxation powers of the States _ Sharing of Central Taxes _ Recommendations of the Fourteenth finance Commission. References : (10 Hours) 1' Musgrave. Richard and peggy Musgrave,,pubric Finance in Theory and practice, Tata McGraw Hill publishing Company Ltd, New Delhi. 2' peerzode' sayal Afzar, 'Economics of raxation" Atrantic publishers & Distributors pvt Ltd. 3. Tyagi 8.p.,,public Finance,, Jai prakash Nath and Company, Meerut. 4' Sury M.M., 'Fiscar policy Deveropment in rndia 1.947_2007,,rndian Tax Foundation in association with New Century publications, New Delhi. 5' Goode Richard' 'Government Finance in Deveroping Countries,, Tata McGraw Hilr Publishing Co. Ltd, New Delhi. 6. Lekhi R.K,,public Finance,, Kalyani publishers, New Delhi. 7' Basic rnternationartaxation principres:vor r&,, Roy Robatgi, Taxman. 8' singhania Vinod K, 'Direct raxes: Law and practice,, Taxmann pubrications (p) tto, New Delhi. z
6
7 BC5 811 INDIRECT TAXES taw AND PRACTICE lecture Hours per week : 5 Credits : 4 Objectives : ) To enable the students to understand the importance of lndirect raxes in the lndian economy. ) To impart basic knowredge about Excise Duty, customs Duty, csr, VAT and service Tax and the practicar assessment of tax burden. Module I lntroduction to rndirect raxes: rndirect Taxes - Features - Types of lndirect raxes _ Merits and demerits - constitutionar provisions rerating to rndirect raxes. (05 Hours) centrar Excise : centrar Excise Act 1g44 And Rerated Rures - Nature of Excise Duty _ Types of Excise Duties - lmportant terms and definitions - Basis of duty payable - Basis of Assessable Value - lnclusions in and exclusions from Transaction Value - Valuation rules to determine Assessable value - payment of Excise Duty _ Registration _ CENVAT : Meaning-sarientfeatures-rnput goodsandcapitargoods_rnputservice_exemption from duty - Excise concessions to small scale industries - Assessment procedures in Central Excise. Module ill (20 Hours) customs Duty: customs Act, Meaning of Customs Duty - Types of Customs Duties - Exemptions from customs Duties - Classification and valuation of goods - customs Authorities - provisions governing import and export of goods _ speciar provisions regarding baggage, courier and post. Module lv (L5 Hours) Kerala Value Added Tax And Central sales Tax : Basic concept of VAT - cascading effect of tax - Advantages of VAT - Disadvantages and pitfalls in VAT _ Kerala Value Added Tax' lmportant terms and definitions - lncidence and levy of tax - purchase Tax - Presumptive Tax - lnput rax credit - Refund of rnput rax - negistration - submission of Returns - Assessment of tax - Payment and recovery of tax - Relevant statutory Forms - e-filing procedures. central sales Tax : lmportant terms and definitions - lnter state sales - Tax on inter state sales - Registration - Determination of Turnover - Levy and collection of tax - Goods of special importance and rate of tax. (20 Hours)
8 1
9 3' chandrasekhar, p.s, Essays on central sares TaxAct, sai pubrications, Hyderabad. 5' Barachandran V, tndirect raxation, surthan Chand sons, New Derhl. Module V :il::::;#,i5",'.t:itji': ffi:l:11,;i,;ff,:, service rax - Mean ng or Exemptions from service Tax - Rate of service Tax - orrur*l;ffi:"jil?:1;t; of Advertising agency services, Banking and Financial Ser Services, Tele-communication a^,,.,^^^ o "rrv t 'rrdrlclst services, General lnsurance services. rmunication services' Tour operating Services, rr and soft ware (15 Hours) ( Theory & simpre probrems may be in the ratio of 70% and 3,%respectivery References : L' Datey V's' lndirect raxes - Law and Practice, Taxman pubrications pvt Ltd, New Derhi. 2' Vinod K Singhania, service Tax, Taxman pubrications pvt Ltd, New Derhi. ) 4. Gaur & Narang, Centralsales Tax Act, Kalyani publishers. 6. Bare Acts of lndirect Taxes. -+-
10
11 BC5 814 INCOM; TAX ASSESSMENT Lecture Hours per week : 5 Objectives : Credits : 4 ) To provide practicar skiils on the computation,,.ijvrol,vr I Taxabre I crxdote in tncome and Tax liability of vanous assesses. P To familiarise the students with the procedure for filing of lncome Tax Returns. Module I Computation of Taxabre rncome: crubbing of incomes and aggregation of incomes _ set off and carry forward of losses _ tn.or", :iih :X.* -, *,.,, " " s rro m c,o,, ro,lr',::i J: f#;i:ff I J,,"1 lffi ;:1,: Module il (15 Hours) Assessment of Various Entities : (l) Assessment of lndividuars : Treatment of income received from different institutions - Computation of Taxabre rncome and Tax riabirity _ Apprication of Arternate Minimum Tax (AMT) on lndividuars _Tax pranning for rndividuars with respect to a, 5 Heads of income, deductions, exemptions, rebate, rerief, concessions and incentives. (ll) Assessment of Hindu Undivided Family : Schools of Hindu Law _ Residential status of HUF - rncome not to be treated as Famiry income _ computation of Total lncome of HUF and Tax liability. Module ill Assessment of Firms and Association of persons: (25 Hours) (l) Assessment of Firms - computation of Book profit - Remuneration partners _ to Computation of Total lncome and Tax liability. (ll) Assessment of AoP/Bol - Computation of Total lncome of AoplBot _ Tax liability of AOp/BOt _ Treatment of share of income from AOp/BOt. (15 Hours) Module lv Assessment of co-operative societies and Trusts : Co-operative societies - Meanlng - Deductions u/s g0 p - other deductions - computation of Taxabre rncome & Tax liabirity. Trusts : Definition - creation - Registration _.Types of Trusts _ Tax exemptions - Accumuration of income - rncome not exempted - Assessment of Trust. '.r- (10Hours)
12 L i I
13 Module V Procedure For Assessment : Filing of difflrent types of Returns of income - Types of assessment - Deduction and collection of Tax at source - Advance payment of Tax - Recovery of Tax - lncome Tax Authorities - Appeals and Revision - Penalties & Prosecutions. (10 Hours) (Theory and Problem may be in the ratio of 40% and 60% respectively) References : 1. Mehrotra H.C, Goyal S.P, Direct Taxes, Sahitya Bhavan, New Delhi. 2. Bhagavathi Prasad, Direct Taxes Law & Practice, Wishwa Prakashan, New Delhi. 3. Vinod K Singania & Kapil Singania, Taxmans' Direct Tax Laws & Practice, Taxman Publications (P) Ltd. 4. Gaur V.P, Narang, lncome Tax Law & Practice, Kalyani Publishers. 5, Lal B.B, Direct Taxes, Konark Publishing House, New Delhi. -6-
14
15 BC6 815 CORPORATE TAXATION AND TAX PLANNING Lecture Hours per week : 5 Objectives:! To familiarise the students with the latest provisions of the lndian Corporate Tax Laws and to rearn about the computation of Taxabre rncome of companies. ) To acquaint with the concept of Tax pranning and Tax Management under lncome Tax law. Module I Assessment of companies : Definition of company - Types of companies _ Residential status and incidence of tax - carry forward and set off of losses in the case of companies - Deduction available to Corporate Assessee - computation of corporate Tax. ( 15 Hours) computation of Taxable lncome & Tax.Liability : special provisions applicable to assessment of Total lncome of Companies - Computation of Total lncome of Companies - Determination of amount of Corporate Tax liability - Minimum Alternative Tax (MAT) -Tax on distributed profits of domestic Companies-Tax on amount distributed to unit holders - Security Transaction Tax. Module lll ( 25 Hours) lntroduction to Tax Planning; Meaning of Tax Planning and Management, Tax evasion and Tax avoidance - Nature and scope of Tax pranning and Management in the corporate sector - Justification of Corporate Tax planning and Management. Module lv ( 10 Hours) Tax Planning For Specific Management Decisions : Tax Planning with Capital structure decisions - Dividend Policy - Bonus shares -lnvestments and Capital Gains - owning or Leasing of an asset - Make or buy, repair /replace, export or domestic sales, shut down or continue. Module V ( 15 Hours) Tax Planning For Setting up of a New Business: lmplication of Tax Concessions and lncentives for Corporate decision in respect of setting up of a new business, location, nature and form of business - Tax Planning relating to Special Economic Zone (SEZ), -7-
16
17 Export Processing Zones, lnfrastructure Sector and backward areas - Tax lncentives for exports. (10 Hours) (Theory and Problem may be in the ratio of 50% and s0% respectively) References : 1. Mehrotra H.C, GoyalS.p,'DirectTaxes,, Sahitya Bhavan, New Delhi. 2. Bhagavathi Prasad, 'Direct Taxes Laws & Practice',. Wishwa Prakashan, New Delhi. 3. Vinod K Singhania, Monica Singhania, 'Corporate Tax Planning And Business Tax Procedure', Taxman publications pvt Ltd, New Delhi. 4. 'Corporate Tax Planning And Management', Lakbotia Vision Publishers. 5. Aggarwal P. K, 'Tax Planning For Companies', Hind Law Publishers, New Delhi. 5. Lal B.B & N. Vashisht, 'DirectTaxes - lncome Tax & Tax Planning', Konark Publishing House, New Delhi, 7. Girish Ahuja, &. Ravi Gupta, 'Direct Tax Law And Practice And Tax Planning',Bharat Law House Pvt Ltd, New Delhi. 8. Manmohan, 'Direct Taxes With Tax Planning'. ^&-
18
UNIVERSITY OF CALICUT
File Ref.No.28305/GA - IV - E3/2013/CU UNIVERSITY OF CALICUT Abstract Faculty of Commerce and Management Studies- Syllabus for BCom Taxation Specialisation under CCSS-UG programme-modified- Approved- Orders
More informationBoS in Commerce, OU. Post Graduate Diploma in Taxation (PGDT) (w.e.f ) SYLLABUS FACULTY OF COMMERCE OSMANIA UNIVERSITY HYDERABAD A.
Post Graduate Diploma in Taxation (PGDT) (w.e.f. 2005-06) SYLLABUS.. FACULTY OF COMMERCE OSMANIA UNIVERSITY HYDERABAD- 500 007 A.P AUGUST 2005 1 POST GRADUATE DIPLOMA IN TAXATION COURSE STRUCTURE (wef
More informationBoS in Commerce, OU. Post Graduate Diploma in Taxation (PGDT) w.e.f SYLLABUS
Post Graduate Diploma in Taxation (PGDT) w.e.f 2016-2017 SYLLABUS.. FACULTY OF COMMERCE OSMANIA UNIVERSITY HYDERABAD- 500 007 TELANGANA JANUARY 2016 1 POST GRADUATE IN TAXATIONCOURSE STRUCTURE (w.e.f.
More informationUNIVERSITY OF CALICUT
File Ref.No.65884/GA - IV - E3/2016/Admn UNIVERSITY OF CALICUT Abstract Faculty of Commerce and Management Studies-Syllabus of B.Com Course under CUCBCSS UG- Replacement and revision of courses-resolution
More informationB.COM (Vocational Course) Scheme of Examinations& Syllabi w.e.f
B.COM (Vocational Course) Scheme of Examinations& Syllabi w.e.f. 2016-17 B.Com. Vocational Courses in (Tax Procedure and Practices) B NOTE: For each of the six semesters, a student opting for any of the
More informationB. COM SEMESTER VI Accounting Major 3 AUDITING- II. (20 Marks -15 Lectures)
B. COM SEMESTER VI Accounting Major 3 AUDITING- II (100 Marks 75 Lectures) UNIT I: AUDIT OF LIMITED COMPANIES (32 Marks - 30 lectures) Basic and Statutory consideration in commencing the Company Audit
More informationP G D T Though Distance Education
DIRECTORATE OF DISTANCE EDUCATION GURU JAMBHESHWAR UNIVERSITY OF SCIENCE & TECHNOLOGY, HISAR COURSE CURRICULUM FOR Post Graduate Diploma in Taxation P G D T Though Distance Education SCHEME OF EXAMINATION
More informationVEER NARMAD SOUTH GUJARAT UNIVERSITY
Semester - 3 Paper No : 304 Law of Direct Taxes & Practices - Income Tax Act & Wealth Tax Act Paper - 7 1. To give an understanding of various provisions of the Income Tax Act. 2. To give and understanding
More informationAffiliated to UNIVERSITY OF MUMBAI Syllabus for the T.Y.B.COM. Program: COMMERCE Program Code: RJCUCOM (CBCS )
Hindi Vidya Prachar Samiti s Ramniranjan Jhunjhunwala College of Arts, Science and Commerce (Autonomous College) Affiliated to UNIVERSITY OF MUMBAI Syllabus for the T.Y.B.COM. Program: COMMERCE Program
More informationDepartment of Higher Education, Govt. of M.P. B.Com. (Graduate) Semester Wise Syllabus
Department of Higher Education, Govt. of M.P. B.Com. (Graduate) Semester Wise Syllabus As recommended by Central Board of Studies and Approved by the Governor of M.P. Session 2018-19 Class B.Com 3 rd year
More informationShivaji University, Kolhapur Revised Syllabus For Diploma in Taxation ( DIT) to be implemented from June, 2017
Shivaji University, Kolhapur Revised Syllabus For Diploma in Taxation ( DIT) to be implemented from June, 2017 This course would provide the graduates in different faculties and also the diploma holder,
More informationDIPLOMA IN TAXATION LAWS
DIPLOMA IN TAXATION LAWS (D.T.L) Objective: The Programme is designed to develop experts who have practical & theoretical understanding of Taxation Laws. The focus is on non-law graduates waiting to pursue
More informationSt. Xavier s College Autonomous Mumbai. Syllabus For3 rd Semester Courses in COMMERCE (June 2016 onwards)
St. Xavier s College Autonomous Mumbai Syllabus For3 rd Semester Courses in COMMERCE (June 2016 onwards) Contents: Theory Syllabus for Courses: A.COM.3.01 - Principles of Management-I A.COM.3.02 Business
More informationM.Com. (Final) Paper I CORPORATE LEGAL FRAMEWORK. 1. The Companies Act, 1956 (Relevant-Provisions): Definition, types of companies.
M.Com. (Final) Paper I CORPORATE LEGAL FRAMEWORK 1. The Companies Act, 1956 (Relevant-Provisions): Definition, types of companies. 2. Formation of companies: Promotion, Memorandum of Association, Articles
More information1. ACCOUNTING & TAXATION GROUP AC 5.6 GOODS AND SERVICES TAX
1. ACCOUNTING & TAXATION GROUP AC 5.6 GOODS AND SERVICES TAX OBJECTIVE: 1. The objective is to equip students with the principles and provisions of Goods and Services Tax (GST), which is, implemented from
More informationINTERNATIONAL COLLEGE FOR GIRLS, (AUTONOMOUS)
INTERNATIONAL COLLEGE FOR GIRLS, (AUTONOMOUS) SFS, GURUKUL MARG, MANSAROVAR, JAIPUR CAREER ORIENTED & SKILL DEVELOPMENT COURSE TAX PROCEDURE & TAX PLANNING CERTIFACTE COURSE APRIL 2010 DIPLOMA COURSE APRIL
More informationA Study on Income tax planning of individual assesse
Available online at: http://euroasiapub.org A Study on Income tax planning of individual assesse Dr. G. Ramakrishna Reddy 1 P. Nagarajamma 2 Chairman, SRK Degree & P.G College, Nandyal Research scholar,
More informationThe Impact of Indian Taxation system on its Economic Growth
The Impact of Indian Taxation system on its Economic Growth C.A. (Dr.) Pramod Kumar Pandey Associate Professor National Institute of Financial Management (An Autonomous Institution of Ministry of Finance,
More informationB.Com. (Hons.) Paper No CH 4.2: Semester - IV CORPORATE ACCOUNTING
B.Com. (Hons.) Paper No CH 4.2: Semester - IV CORPORATE ACCOUNTING Duration: 3 hours Maximum Marks: 100 Lectures: 75 Level of Knowledge: Working knowledge of financial accounting. Learning objectives:
More informationS.V. UNIVERSITY; TIRUPATI
Sl. No. Course 1. First Language 2. Second Language 3. Foundation Course- 5 4. Foundation Course- 6 English S.V. UNIVERSITY; TIRUPATI B.Com (Honors) Course Structure W.E.F. 2017-18 Table-3: B.Com- SEMESTER
More informationMBAE331 INDIAN FINANCIAL SERVICES
MBAE331 INDIAN FINANCIAL SERVICES Course Objective Total Hrs - 60 Financial system of a country is closely related to the economic development. There is drastic change in the functioning of financial system
More informationSYLLABUS (CPA AUSTRALIA)
SYLLABUS (CPA AUSTRALIA) PAPER - 1: CORPORATE AND ALLIED LAWS (One paper - Three hours - 100 marks) Objective: SECTION A : COMPANY LAW (70 MARKS) To be able to analyze and apply various provisions of the
More informationP TOTAL CREDIT UCM INCOME TAX LAW AND PRACTICE - I
SRM INSTITUTE OF SCIENCE AND TECHNOLOGY FACULTY OF SCIENCE AND HUMANITIES DEPARTMENT OF COMMERCE LESSON PLAN ODD SEMESTER 2018-2019 B.COM GENERAL - III YEAR III SEMESTER CORE PAPER - XV L T P TOTAL CREDIT
More informationThe Bhopal School of Social Sciences
Syllabus -M.Com I Semester. Management Concepts Introduction: Concept of Management, Scope and Nature of Management, Approaches to Management, Human Relation, and Behavioural and System approach. UNIT
More informationSyllabus for T.Y.BCom
JAI HIND COLLEGE AUTONOMOUS Syllabus for T.Y.BCom Course Semester : Accounting & Finance : V Credit Based Semester & Grading System With effect from Academic Year 2018-19 List of Courses Course: Accounting
More informationUniversity of Mumbai
University of Mumbai Revised Syllabus and Question Paper Pattern of Course of B.Com Programme Second Year Semester III Under Choice Based Credit, Grading and Semester System With effect from Academic Year-2017-2018
More informationA Study on Tax Planning Pattern of Salaried Assessee
A Study on Tax Planning Pattern of Salaried Assessee Mrs.R.VASANTHI M.Com,M.Phil,(Ph.d) Assistant Professor Department of Commerce CA,PSGR Krishnammal college for women,coimbatore-641 004 E-Mail ID: thanuvasa@gmail.com
More informationCHAPTER HEADS. Contents I-7 DIVISION ONE INTRODUCTION CHAPTER 1 : BASIC ASPECTS OF INDIRECT TAXES 3 DIVISION TWO VAT & SERVICE TAX
CHAPTER HEADS PAGE Contents I-7 DIVISION ONE INTRODUCTION CHAPTER 1 : BASIC ASPECTS OF INDIRECT TAXES 3 DIVISION TWO VAT & SERVICE TAX CHAPTER 2 : STATE VAT 23 CHAPTER 3 : OTHER ASPECTS OF VAT 45 CHAPTER
More informationLESSON 4 INCOME UNDER THE HEAD SALARIES - I
LESSON 4 INCOME UNDER THE HEAD SALARIES - I Dr. Gurminder Kaur STRUCTURE 4.0 Introduction 4.1 Objectives 4.2 Heads of Income 4.3 Meaning of salary 4.4 Incomes forming part of Salary - I 4.4.1. Basic Salary
More informationVEER NARMAD SOUTH GUJARAT UNIVERSITY M.Com-II. Semester - 3 Paper No : 304
Semester - 3 Paper No : 304 Objectives : Financial & Management Accounting Paper - 7 To acquaint the students with different methods of costing and tools used generally by the Management Accountant in
More information[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.28/2012-Central Excise (N.T)
More informationSIPOY SATISH CA IPCC MAY-2013/ NOV-2013 F.Y F. A MARKS. VALUE ADDED TAX `100
SIPOY SATISH www.cacwacs.wordpress.com sipoysatish@gmail.com VALUE ADDED TAX 25 MARKS Including EXAMINATION QUESTIONS CA IPCC MAY-2013/ NOV-2013 F.Y. 2012-13 F. A. 2012 100 VALUE ADDED TAX INDEX 2 Q1 (V.
More informationThe Bhopal School of Social Sciences. Autonomous Institution. B.Com Semester Wise Syllabus
The Bhopal School of Social Sciences Autonomous Institution B.Com Semester Wise Syllabus Session 2016-17 Class Semester Subject Title of the paper Compulsory or Optional B.Com First Accounting Financial
More informationINDIRECT TAX LAWS MODULE 1
INDIRECT TAX LAWS MODULE 1 Preface to Sixth Edition I-5 How to study and present answers See Module 4 Coverage of select cases of ICAI in this book See Module 4 Section-wise, Rule-wise, Notification-wise
More informationSai Om Journal of Commerce & Management A Peer Reviewed International Journal
Volume 4, Issue 6 (June, 2017) UGC APPROVED Online ISSN-2347-7571 Published by: Sai Om Publications GOODS AND SERVICES TAX (GST) VS CURRENT INDIRECT TAX ENVIRONMENT IN INDIA AND IMPACT OF GST ON REAL ESTATE
More informationWith effect from the academic year
SWAMI RAMANAND TEERTH MARATHWADA UNIVERSITY, NANDED Revised Syllabus of B.Com III rd Year Annual Pattern With effect from the academic year 2010-11 Compulsory Papers 1. Business Environment and Entrepreneurship
More informationCOURSEOUTCOME Class: B.COM 6 th SEMESTER Subject: INCOME TAX-II
COURSEOUTCOME Class: B.COM 6 th SEMESTER Subject: INCOME TAX-II Chapter 1: Deductions under section 80C to 80U in computation of total income Assignments: 1.1.1. General principles for deduction 1.1.2.
More informationUNIVERSITY OF MUMBAI. SVKM's. Mithibai College of Arts,Chauhan Institute of Science &Amrutben Jivanlal College of Commerce andeconomics
UNIVERSITY OF MUMBAI & SVKM's Mithibai College of Arts,Chauhan Institute of Science &Amrutben Jivanlal College of Commerce andeconomics Vile Parle (W), Mumbai 56. Syllabus under Autonomy BACHELOR OF COMMERCE
More informationKDF3A INDIRECT TAXATION UNIT I -V
KDF3A INDIRECT TAXATION UNIT I -V Unit I : Syllabus Taxation Objectives of Taxation Canon of taxation Classification of Tax Difference between Direct & Indirect Tax. KDF3A-INDIRECT TAXATION 2 OVER VIEW
More informationECONOMICS (Optional) SEMESTER V
ECONOMICS (Optional) SEMESTER V PAPER 5.1 Compulsory Paper Module-I Introduction to Macro- Economics Macro-Economics-Meaning, Uses and Limitations National Income- Definitions -Methods of estimation-concepts
More informationTaxation principles of GST and experience of present law as relevant to GST
Taxation principles of GST and experience of present law as relevant to GST Outline of discussion General Taxation principles Indian indirect Tax system Road to GST Introduction of GST Benefits of GST
More informationMTP_ Inter _Syllabus 2016_ June 2018_Set 2 Paper 7 Direct Taxation (DTX)
Paper 7 Direct Taxation (DTX) Academics Department, The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) Page 1 Paper 7 Direct Taxation Time Allowed: 3 Hours Full Marks:
More informationPaper-11 Indirect Taxation
Paper-11 Indirect Taxation Time Allowed: 3 hours Full Marks: 100 Group-A (Answer Question 1 which is compulsory) Question 1. Answer the following questions with suitable reasons: (a) What is Account Current?
More informationCourse-III: Advanced Financial Management Paper-I
Allocation of the Syllabus and Question Paper Pattern of Courses of M.Com. Programme at M.Com. Semester III with Effect from the Academic Year 2013-2014 Course-III: Advanced Financial Management Paper-I
More informationFinancial Accounting and Auditing Paper-V: Financial Accounting
Allocation of the Syllabus and Question Paper Pattern of Courses of B.Com. Programme at T.Y.B.Com. Semester V with Effect from the Academic Year 2013-2014 Financial Accounting and Auditing Paper-V: Financial
More informationSYLLABUS (CPA Ireland)
SYLLABUS (CPA Ireland) PAPER - 1: CORPORATE AND ALLIED LAWS (One paper - Three hours - 100 marks) Level of Knowledge: Working knowledge Objective: SECTION A : COMPANY LAW (70 MARKS) To be able to analyze
More informationIMPACT OF GOODS AND SERVICE TAX (GST)
244 Journal of Management and Science ISSN: 2249-1260 e-issn: 2250-1819 Special Issue. No.1 Sep 17 IMPACT OF GOODS AND SERVICE TAX (GST) Mrs. M.Shanthini Devi Assistant professor Department of Commerce
More informationB (2009) Sem-III & Sem-IV
B (2009) Accredited By NAAC Revised Syllabus For Bachelor of Commerce (Vocational) (B.Com. Part -II) Sem-III & Sem-IV Introduced from June 2011 and Onwards (Subject to the modifications will be made from
More informationM. COM.: New optional (elective)
M. COM.: New optional (elective) Advanced Accounting and Auditing [Code: COM EE] Semester II: Com EA/EE 410 Financial Accounting and Auditing 1 Com EA/EE 411 Cost Accounting 1 Com 412 EE Cost Accounting
More informationFOUR YEAR UNDERGRADUATE PROGRAMME IN COMMERCE
The four year undergraduate programme envisages effective teaching in Commerce using innovative methods, projects, practical training and fieldwork. The course has been designed in such a way that student
More informationM.Com. Semester III and IV
AC 7/6/2013 Item no. 4.25 University of Mumbai Syllabus and Question Paper Pattern of Courses of M.Com. Programme at M.Com. Semester III and IV Under Credit, Grading and Semester System With Effect from
More informationGurukripa s Guideline Answers to May 2016 Exam Questions CA Inter (IPC) Taxation
Gurukripa s Guideline Answers to May 2016 Exam s CA Inter (IPC) Taxation No.1 is compulsory (4 5 = 20 Marks). Answer any five questions from the remaining six questions (16 5 = 80 Marks). [Internal Choice
More informationREVALIDATION TEST PAPERS
REVALIDATION TEST PAPERS INTERMEDIATE Group II REVISED SYLLABUS 2008 THE INSTITUTE OF COST ACCOUNTANTS OF INDIA DIRECTORATE OF STUDIES Copyright Reserved by the Institute of Cost Accountants of India 2
More informationRevised Syllabus and Question Paper Pattern of Courses of B.Com. Programme at S.Y.B.Com. Semester III with Effect from the Academic Year
Revised Syllabus and Question Paper Pattern of Courses of B.Com. Programme at S.Y.B.Com. Semester III with Effect from the Academic Year 2013-2014 Semester III Accountancy and Financial Management Paper-III
More informationMAHARSHI DAYANAND UNIVERSITY ROHTAK
MAHARSHI DAYANAND UNIVERSITY ROHTAK Scheme of Examination And Detailed Syllabi for B.Com III (Vth and VIth Semesters) 2011-12 1 B.Com III (Pass Course ) Vth Semester Paper Code Name of Paper I.A* PR*/TR*Theory
More informationpost graduate diploma
post graduate diploma IN goods & services taxation PROSPECTUS - 2018 (An autonomous institution formed by Government of Kerala) THIRUVANANTHAPURAM - 695 017 Phone : 0471-2596960, 2596970, 2596980, 2590880
More informationS.V. UNIVERSITY; TIRUPATI. B.Com(ASM) - SEMESTER IV. Total Marks
S.V. UNIVERSITY; TIRUPATI Sl. No. Course 1. Foundation Course 7 2. Foundation Course 8 3. Foundation Course 9 B.Com(ASM) SEMESTER IV Name of the subject Communication & Soft Skills3 Analytical Skills*
More informationSUGGESTIONS AND RECOMMENDATIONS
CHAPTER VI SUGGESTIONS AND RECOMMENDATIONS This study Impact of Value Added Tax on the Financial and Tax Management Practices of VAT Assessees of Kerala was undertaken to identify the efficiency and effectiveness
More informationGULATI INSTITUTE OF FINANCE AND TAXTION (GIFT) [Formerly Centre for Taxation Studies (CTS)] 1.1 Profile
CONTENTS Part - I GULATI INSTITUTE OF FINANCE AND TAXTION (GIFT) [Formerly Centre for Taxation Studies (CTS)] 1.1 Profile Part II POST GRADUATE DIPLOMA IN TAXATION 2.1 Introduction 2.2 Nature and duration
More informationgiven under central excise as well as service tax may add to the service provider s burden under this self assessment scheme!!
Value Addition Service Tax - CA Madhukar N. Hiregange In the recent times we have seen margins getting squeezed and competitiveness increasing. Indirect tax constitutes around 25-30% of the top line in
More informationPROFESSIONAL DIPLOMA IN TAX MANAGEMENT
PROFESSIONAL DIPLOMA IN TAX MANAGEMENT PREAMBLE: With the dawn of globalization and disinvestment policies, employment generation in the government sector has almost come to the stand still. With a professional
More informationB.Com. III Year CORPORATING ACCOUNTING
B.Com. III Year CORPORATING ACCOUNTING Code No: 3211 Max. Marks : (7+3) P.P.W. : (4+1 hours) OBJECTIVES : 1. To provide the knowledge relating to the Accounting Standards. 2. To enable students to company
More informationLL.B. VI Term. Paper LB 604 Principles of Taxation Laws
LL.B. VI Term Paper LB 604 Principles of Taxation Laws Prescribed Legislation : The Income Tax Act, 1961 Prescribed Book : 1. Vinod K. Singhania & Kapil Singhania, Taxmann s Direct Taxes Law & Practice
More informationVAT TRAINING PROGRAMMES FOR MANAGING TAX TRANSACTIONS
VAT TRAINING PROGRAMMES FOR MANAGING TAX TRANSACTIONS Principles of Value Added Tax (VAT) Advanced Principles of Value Added Tax (VAT) VAT Implementation and Control VAT for Financial Sector VAT For Insurance
More informationRANI CHANNAMMA UNIVERSITY BELAGAVI
RANI CHANNAMMA UNIVERSITY BELAGAVI SYLLABUS AND COURSE STRUCTURE FOR BACHULOR OF BUSINESS ADMINISTRATION (BBA) III SEMESTER FROM 2012-13 ONWARDS 1 SYLLABUS FOR BBA DEGREE COURSE WITH EFFECT FROM ACADEMIC
More informationP.G. Diploma in Taxation EXAMINATION, 2017 DIRECT TAXES STRUCTURE AND PROCEDURE. Paper III. Time : Three Hours Maximum Marks : 100
Total No. of Questions 5] [Total No. of Printed Pages 5 Seat No. [5185]-3 P.G. Diploma in Taxation EXAMINATION, 2017 DIRECT TAXES STRUCTURE AND PROCEDURE Paper III Time : Three Hours Maximum Marks : 100
More informationINDIRECT TAX LAWS & PRACTICE. Paper-18. Syllabus Set-2. Answer of Postal test Paper. Set-2.
Paper-18 Syllabus-2016 Set-2 Answer of Postal test Paper Set-2 www.globalcma.in info@globalcma.in Q.1 i. Is not ii. Export iii. Identical Goods iv. Green Channel v. Service Provider B. i. ii. iii. iv.
More informationFILE // SERVICE TAX EXEMPTION NOTIFICATION FOR EXPORT OF SERVICES
18 March, 2018 FILE // SERVICE TAX EXEMPTION NOTIFICATION FOR EXPORT OF SERVICES Document Filetype: PDF 325.31 KB 0 FILE // SERVICE TAX EXEMPTION NOTIFICATION FOR EXPORT OF SERVICES So export of services
More informationLevy. FAQs. S.No. Query Reply
Email FAQs The emails were received by the GST Policy Wing from various sources and were scrutinized and developed into a short FAQ of 100 emails. It should be noted that the emails received or the replies
More information: 1 : Time allowed : 3 hours Maximum marks : 100. Total number of questions : 6 Total number of printed pages : 8
Roll No : 1 : NEW SYLLABUS 337 Time allowed : 3 hours Maximum marks : 100 Total number of questions : 6 Total number of printed pages : 8 NOTE : 1. Answer ALL Questions. 2. All the references to sections
More informationGOVERNMENT FIRST GRADE COLLEGE, HUNGUND SYLLABUS AS PER RANI CHANNAMMA UNIVERSITY, BELAGAVI
GOVERNMENT FIRST GRADE COLLEGE, HUNGUND SYLLABUS AS PER RANI CHANNAMMA UNIVERSITY, BELAGAVI 2015-16 TO THE COURSE STRUCTRE AND SYLLABUS OF UNDERGRADUATE PROGRAMMES BACHELOR OF BUSINESS ADMINISTRATION (BBA)
More informationPG Diploma in Industrial and Company Law Non- Semester (With Effect from the Academic Year )
PG Diploma in Industrial and Company Law Non- Semester (With Effect from the Academic Year 2013-14) Eligibility for the course : A Pass in any Undergraduate degree Duration of the course : 1 Year Examination:
More informationTime allowed : 3 hours Maximum marks : 100. Total number of questions : 6 Total number of printed pages : 11
Roll No... : 1 : 337 Time allowed : 3 hours Maximum marks : 100 Total number of questions : 6 Total number of printed pages : 11 NOTE : 1. Answer ALL Questions. 2. All the references to sections in Part-A
More informationINTERMEDIATE COURSE. ICWAI Syllabus GROUP -I. Paper 5 : Financial Accounting (One Paper: 3 hours:100 marks)
INTERMEDIATE COURSE GROUP -I Paper 5 : Financial Accounting (One Paper: 3 hours:100 marks) Objectives To have working knowledge of accounting concepts, detailed procedures and documentation involved in
More informationKADI SARVA VISHWAVIDYALAYA B.COM - SEMESTER - 6 B.COM 601 Management Accountancy
KADI SARVA VISHWAVIDYALAYA B.COM - SEMESTER - 6 B.COM 601 Management Accountancy [A] RATIONALE As students have already learnt Financial Accounting, corporate accounting and cost accounting it is necessary
More informationCS Professional Programme Solution June Paper - 6 Module-III Advanced Tax Laws and Practice Part-A
CS Professional Programme Solution June - 2013 Paper - 6 Module-III Advanced Tax Laws and Practice Part-A Answer: 2013 - June [1] (a) (i) Ch-14 The statement is True. As per Section 115 BBD, dividend from
More informationCa-CPT. Concise Study Material. Question Bank. accounting. Business Laws, Ethics and Communications FUNDAMENTALS OF ACCOUNTING D.G.
Chartered Accountancy Course FUNDAMENTALS OF D.G. SHARMA ` 545 general economics P.M. SALWAN/P.B. DESHPANDE ` 295 Ca-CPT Concise Study Material QUANTITATIVE APTITUDE VISHAL THAKARE/ANUP DUBEY ` 575 MERCANTILE
More information4 D SCAA DT
ANN-4D ALLIED ECONOMICS FOR BA DEFENCE STUDIES 2007-08 Page 1 of 5 ANNEX. NO. 4 D SCAA DT. 29-2-2008 BHARATHIAR UNIVERSITY, COIMBATORE B.A., DEFENCE & STRATEGIC STUDIES (FOR THE STUDENTS ADMITTED FROM
More informationAFIN208: PRINCIPLES OF TAXATION
SCHOOL OF BUSINESS, ECONOMICS AND MANAGEMENT AFIN208: PRINCIPLES OF TAXATION Page 1 of 6 UNIVERSITY OF LUSAKA BACHELOR OF ACCOUNTANCY PROGRAMME AFIN208 TAXATION COURSE OBJECTIVES The objectives of this
More informationAN INTRODUCTION TO TAX STRUCTURE
AN INTRODUCTION TO TAX STRUCTURE Dr. Kuldeep Walia Assistant Registrar Sri Guru Granth Sahib World University, Fatehgarh Sahib Abstract Taxation constitutes a major source of capital formation in the developing
More informationDEPARTMENT OF COMMERCE
St. Joseph s College of Commerce (Autonomous) DEPARTMENT OF COMMERCE Teaching Lesson Plan for Financial Markets and Services B.Com T&T 4 th Semester (November 05 to March 06) Subject Objective: To familiarize
More informationProgramme Study Plan. Master s Degree Programme in Tax Law. Dnr HS 2017/1 SASKT. Programme Code:
Dnr HS 2017/1 Faculty of Arts and Social Sciences Programme Study Plan Master s Degree Programme in Tax Law Programme Code: SASKT Programme Title: ECTS credits: 60 Approval: Language of Instruction: Degree
More informationSEMESTER III PAPER 1-INCOME TAX PLANNING AND MANAGEMENT
Objectives SEMESTER III PAPER 1-INCOME TAX PLANNING AND MANAGEMENT 1. To expose the students to the latest provisions of Income Tax Act. 2. To identify the Tax Planning and Assessment Procedures for Individuals,
More informationUNIT 13 LEVERAGES Structure
UNIT 13 LEVERAGES Structure 13.0 Objectives 13.1 Introduction 13.2 Concept and Types of Leverage 13.3 Operating Leverage 13.3.1 Meaning 13.3.2 Computation of OL 13.3.3 Behaviour of Operating Leverage 13.3.4
More informationTAXATION ON FINANCIAL DERIVATIVES
TAXATION ON FINANCIAL DERIVATIVES SOWMYA KETHI REDDI, Asst. professor, CBIT, Gandipeta, Hyderabad. J. MOUNIKA REDDY, Asst. professor, CBIT, Gandipeta, Hyderabad. ABSTRACT Taxes are compulsory extraction
More informationAnswer to MTP_Intermediate_Syllabus 2012_Dec2017_Set 1 Paper 11- Indirect Taxation
Paper 11- Indirect Taxation Academics Department, The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) Page 1 Paper 11- Indirect Taxation Full Marks: 100 Time allowed:
More informationGOODS & SERVICES TAX (GST) (Status as on 01 st May, 2017)
GOODS & SERVICES TAX (GST) (Status as on 01 st May, 2017) 1 PRESENTATION PLAN WHY GST : BENEFITS EXISTING INDIRECT TAX STRUCTURE FEATURES OF CONSTITUTION AMENDMENT ACT GST COUNCIL MAIN FEATURES OF GST
More information, Banking and Finance -
К 38.04.08, Banking and Finance -,. -. Э -., -. : https://www.dropbox.com/sh/gv3ozmf9ub3wtt8/aaa6qwcssnvlal-husp6ovefa?dl=0 К,,. BASIC INFO The admission test of Banking and Finance Master Programme is
More informationTITLE: GST LAW: AN EXECUTIVE SUMMARY
Pramod Kumar Rai, Advocate Managing Partner B.Tech (IITKanpur), LLB (Gold Medal), LLM (USA) Former Joint Commissioner of Customs, Excise & Service Tax (IRS). Email: pramodrai@ymail.com, pramod@athenalawassociates.com
More informationELSS as an option for tax saving for the salaried class people
IOSR Journal of Business and Management (IOSR-JBM) e-issn: 2278-487X, p-issn: 2319-7668 PP 55-60 www.iosrjournals.org ELSS as an option for tax saving for the salaried class people ReshmaGA B.Com IV semester,
More informationGST - AN OVERVIEW I-5
Contents 1 GST - AN OVERVIEW 1.1 What is Goods and Services Tax? 1 1.1-1 Amendments made to GST Acts vide Amendment Act, 2018 3 1.1-2 Broad definition of service 6 1.1-3 Dual GST for supply of goods and
More informationSYLLABUS M.COM. PART-II (SEMESTER III & IV) SESSION & SEMESTER-III. CORE SUBJECT Theory Internal Credit Assessment
SYLLABUS M.COM. PART-II (SEMESTER III & IV) SESSION 2016-17 & 2017-2018 SEMESTER-III CORE SUBJECT Theory Internal Credit Assessment MC 301 Strategic Cost Management 70 30 5 MC 302 Corporate Legal Framework
More informationGST Workshop 9th June 2017
GST Workshop 9 th June 2017 GST Model- Basic Features GST is tax on the supply of goods and services, right from the manufacturer/service provider to the consumer. Destination based consumption Tax (Tax
More informationA Study on Financial Performance Analysis of Spinning Mills of Coimbatore City
IOSR Journal of Business and Management (IOSR-JBM) e-issn: 2278-487X, p-issn: 2319-7668. Volume 20, Issue 1. Ver. V (January. 2018), PP 25-30 www.iosrjournals.org A Study on Financial Performance Analysis
More informationTaxation - Singapore (SGP) (F6) Exams in the year 1 April 2017 to 31 March 2018
Taxation - Singapore (SGP) (F6) Exams in the year 1 April 2017 to 31 March 2018 This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be
More informationB.COM (Vocational Course)
B.COM (Vocational Course) Scheme of Examinations& Syllabi w.e.f. 2018-19 B.Com. Vocational Courses in (Tax Procedure and Practices) B NOTE: For each of the six semesters, a student opting for any of the
More informationEstd VishwavidyanilayaKaryasoudha Crawford Hall, Mysuru No.AC6/451/ Dated: 29 th November 2017 NOTIFICATION
Telephone No. 2419677/2419361 Fax: 0821-2419363/2419301 e-mail : registrar@uni-mysore.ac.in www.uni-mysore.ac.in UNIVERSITY Estd. 1916 OF MYSORE VishwavidyanilayaKaryasoudha Crawford Hall, Mysuru- 570
More information4 C SCAA DT
ANN-4C ALLIED ECONOMICS FOR BA HISTORY 2007-08 Page 1 of 10 ANNEX. NO. 4 C SCAA DT. 29-2-2008 BHARATHIAR UNIVERSITY, COIMBATORE RESTRUCTURED SYLLABUS FOR B.A., HISTORY (FOR THE STUDENTS ADMITTED FROM THE
More informationBBA Programme : Three Years Full Time Degree Course
2013-2014 Semester II BEC1405 : BUSINESS TAXATION HOURS 60 To impart working knowledge in Income Tax I 1. Introduction & history with five important definitions, i.e. Person, Assessee, Income, A.Y. & P.Y.
More informationMTP_ Final _Syllabus 2016_ June 2017_Set 2 Paper 16 Direct Tax Laws And International Taxation
Paper 16 Direct Tax Laws And International Taxation Academics Department, The Institute of Cost Accountants of India (Statutory Body under an Act of Parliament) Page 1 Paper 16 Direct Tax Laws and International
More information