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    Syllabus + MBA Notes

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    jmpnv007
    This document outlines a corporate tax planning course that covers key concepts and strategies over 4 units. Unit I introduces definitions and scope of income taxation based on residential status. Unit II covers taxation of companies including heads of income, deductions, and minimum alternate tax. Unit III focuses on tax planning, including strategies related to location, activity type, ownership structure, and decisions involving mergers, capital structure, dividends, purchases, and more. Unit IV addresses tax management through tax filing, assessments, penalties, appeals, advance taxes, tax deducted at source, and double taxation agreements. The course aims to provide insight into corporate tax planning and equip students with relevant knowledge of tax planning tools.

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    Syllabus + MBA Notes

    Uploaded by

    jmpnv007
    3K views2 pages
    This document outlines a corporate tax planning course that covers key concepts and strategies over 4 units. Unit I introduces definitions and scope of income taxation based on residential status. Unit II covers taxation of companies including heads of income, deductions, and minimum alternate tax. Unit III focuses on tax planning, including strategies related to location, activity type, ownership structure, and decisions involving mergers, capital structure, dividends, purchases, and more. Unit IV addresses tax management through tax filing, assessments, penalties, appeals, advance taxes, tax deducted at source, and double taxation agreements. The course aims to provide insight into corporate tax planning and equip students with relevant knowledge of tax planning tools.

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    MBA IPU Syllabus

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    This document outlines a corporate tax planning course that covers key concepts and strategies over 4 units. Unit I introduces definitions and scope of income taxation based on residential status. Unit II covers taxation of companies including heads of income, deductions, and minimum alternate tax. Unit III focuses on tax planning, including strategies related to location, activity type, ownership structure, and decisions involving mergers, capital structure, dividends, purchases, and more. Unit IV addresses tax management through tax filing, assessments, penalties, appeals, advance taxes, tax deducted at source, and double taxation agreements. The course aims to provide insight into corporate tax planning and equip students with relevant knowledge of tax planning tools.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    3K views2 pages

    Syllabus + MBA Notes

    Uploaded by

    jmpnv007
    This document outlines a corporate tax planning course that covers key concepts and strategies over 4 units. Unit I introduces definitions and scope of income taxation based on residential status. Unit II covers taxation of companies including heads of income, deductions, and minimum alternate tax. Unit III focuses on tax planning, including strategies related to location, activity type, ownership structure, and decisions involving mergers, capital structure, dividends, purchases, and more. Unit IV addresses tax management through tax filing, assessments, penalties, appeals, advance taxes, tax deducted at source, and double taxation agreements. The course aims to provide insight into corporate tax planning and equip students with relevant knowledge of tax planning tools.

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    © All Rights Reserved
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    Download as docx, pdf, or txt
    of 2

    Corporate Tax Planning Course Code: MS 223 L-3, Credits-3

    Objective: The basic objective of this course is to provide an insight into the
    concept of corporate tax planning and to equip the students with a reasonable
    knowledge of tax planning devices. The focus is exclusively on corporate income
    tax. Course Contents

    Unit I Introduction: Definitions: Income, Person, Assessee, Assessment


    Year, Previous Year, Gross Total Income, Total Income; Residential Status
    and Scope of Total Income on the basis of Residential Status, Agricultural
    Income,. (10 Hours)
    Unit II Taxation of Companies: Definitions: Company and its Types,
    Heads of Income, Deductions from Gross Total Income for Companies,
    Simple Problems on Computation of Taxable Income of Companies,
    Minimum Alternate Tax u/s 115JB. (10 Hours)
    Unit III Tax Planning: Concepts relating to Tax Avoidance and Tax
    Evasion and Tax Planning. Tax Planning with Reference to: Location of
    Undertaking, Type of Activity, Ownership Pattern; Tax Planning relating to:
    Mergers and Demergers of Companies. Tax Considerations in respect of
    Specific Financial and Managerial Decisions like Capital Structure
    Decisions, Deemed Dividend, Make or Buy, Own or Lease, Repair or
    Renewal, Managerial Remuneration. (12 Hours)
    Unit IV Tax Management: Filing of Returns and Assessments, Penalties
    and Prosecutions, Appeals and Revisions, Advance Tax, TDS, Advance
    Rulings, Avoidance of Double Taxation Agreements. (10 Hours)
    Text Books 1. Ahuja Girish, Gupta Ravi, Simplified Approach to Corporate Tax
    Planning and Management, Bharat Law House Pvt. Ltd., New Delhi 2. Singhania
    V.K., Singhania Monica, Corporate Tax Planning and Business Tax Procedures,
    Taxman Publications, Delhi Reference Books 1. Ahuja Girish, Gupta Ravi, (2010).
    Systematic Approach to Income Tax, Service Tax and VAT, Bharat Law House Pvt.
    Ltd., New Delhi 2. Singhania V.K., Singhania Monica (2006) Students Guide to
    Income Tax, Taxman Publications, Delhi. 3. Nitin Vashisht and B.B.Lal (2008).
    Direct Taxes: Income Tax, Wealth Tax and Tax Planning, 29th Edition, Pearson
    Education. 4. Lal, B.B. (2008). Income Tax and Central Sales Tax: Law and
    Practice, 29th Edition, Pearson Education.

    Unit III Tax Planning:


    1. Concepts relating to Tax Avoidance and Tax Evasion and Tax
    Planning.
    2. Tax Planning with Reference to: Location of Undertaking, Type of
    Activity, Ownership Pattern;
    3. Tax Planning relating to: Mergers and Demergers of Companies.
    4. Tax Considerations in respect of Specific Financial and Managerial
    Decisions like Capital Structure Decisions, Deemed Dividend, Make
    or Buy, Own or Lease, Repair or Renewal, Managerial Remuneration
    http://incometaxmanagement.com/Pages/Tax-Management-ManagerialFinancial-Decisions/Tax-Management-Managerial-Financial-DecisionsCONTETNS.html

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