Grade "A+" Accredited by NAAC with a CGPA of 3.46
The objective of this course is to acquaint students with the corporate tax structure and Tax planning in operational as well as strategic terms.
At the end of the course, students should be able to:
Unit I (3 weeks)
Tax planning, tax management, tax evasion, tax avoidance, Corporate tax in India: types of companies, Residential status of companies and tax incidences, tax liability and minimum alternative tax, tax on distributed profits of companies.
References:
Dr. Monica Singhania, Dr. Vinod Singhania: Corporate tax planning and Business Tax Procedures, Taxman Publications [Chapter 2,3,4 and5]
Dr. Girish Ahuja and Ravi Gupta: Simplified Approach to Corporate tax planning & management, Bharat law House [Chapter 1 and 2]
Unit II (3 weeks)
Tax planning with reference to setting up a new business: Locational aspect, nature of business, form of business. Tax planning with reference to financial management decision – capital structure, dividend including deemed dividend and bonus shares.
References:
Dr. Monica Singhania, Dr. Vinod Singhania: Corporate tax planning and Business Tax Procedures, Taxman Publications [6,7,8, and 9]
Dr. Girish Ahuja and Ravi Gupta: Simplified Approach to Corporate tax planning & management, Bharat law House [Chapter 3and 4]
Unit III (3 weeks)
Tax planning with reference to specific management decisions – Make or buy, own or lease, repair or replace. Tax planning with reference to employee remuneration, Tax Planning with reference to business restructuring- Amalgamation, Demerger, Slump Sale, Transfer between holding and subsidiary companies.
References:
Dr. Monica Singhania, Dr. Vinod Singhania: Corporate tax planning and Business Tax Procedures, Taxman Publications [Chapter 10,11,19,20,21,23and 24]
Dr. Girish Ahuja and Ravi Gupta: Simplified Approach to Corporate tax planning & management, Bharat law House [Chapter 5,6 and 11]
Unit IV (2 weeks)
Tax deducted at source, Advance Tax, double taxation relief, Transfer pricing.
References:
Dr. Monica Singhania, Dr. Vinod Singhania: Corporate tax planning and Business Tax Procedures, Taxman Publications [Chapter 16,17, 26 and 27]
Dr. Girish Ahuja and Ravi Gupta: Simplified Approach to Corporate tax planning & management, Bharat law House [Chapter 8,9,12 and 13]
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