Bloom’s Taxonomy Levels: 1. Remember & Understand 2. Application & Analysis 3.Evaluation 4.

Creation

PROGRAMME NAME: POST-GRADUATE DIPLOMA IN TAXATION LAW PRACTICES (PGDTP)

PO1 To mould the students to understand the concepts of Direct tax and Indirect taxes prevailing in our country and to apply their
knowledge to compute taxable income, taxable turnover and amount of tax to be paid .

PO2 Be appointed as Chief Professional Accounting Officer, Professional Accounting Firm Partner, Finance Director

PO3 Be Consultants in the fields of Accounts, taxation and Finance.

Syllabus of Courses

The Maharaja Sayajirao University of Baroda

Academic Year 2019-20
Faculty of Law

POST-GRADUATE DIPLOMA IN TAXATION LAW PRACTICES (PGDTP)

Core
PAPER – I
Year I Credits / Hours per week 06
DIRECT TAXES – I
LAW4120
Year of Introduction:
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision:
Lecture method with the use of power point
Mode of Transaction
presentations, Multi-media use.
Course Objectives.
1. To make the students to acquaint knowledge on the provisions of Income Tax Regulations in India
2. To educate the students computation of income from various sources
3. To Familiarize the students with process of Assessment, Appeal, Search and Seizer, Demand and recovery
Course Outcome (CO)
CO1 Describe meaning of Income, casual income, assessment year, previous year, gross total income, total income.
CO2 Explain Scope of total income, residence and tax liability, income which does not form part of total income.
CO3 Describe Salaries; Income from house property, Capital gains; Income from other sources.
CO4 Explain Aggregation of income; Set-off and carry forward of losses; of an individual, Firm, HUF, AOP, BOI.
CO5 Explain Advance Payment tax and TDS Calculation and Deduction from gross total income.
Elements of Relevanc Relation
Employabili e to Local to
ty (Emp)/ (L)/ Gender
Entrepreneur National (G),
ship (Ent)/ (N)/ Environ
Unit Contact Weightage BT Skill Regional( ment and
Topic CO PO
No. Hours (%) Level Developmen R)/Global Sustainab
t (SD) (G) ility (ES),
Human
Values
(HV)and
Professio
 nal Ethics
(PE)
1 1. Income Tax: Basic concepts and important definitions PO1 Emp, Ent L,N HV,PE
CO1
15 16.6 1,2 PO2 SD
CO2
PO3
2 Computation of total income under various Heads of income: 15 16.6 PE
PO1
Income Under the Head Salary 1.2 CO3 PO2
PO3

3 Computation of total income under various Heads of income: 15 16.6 HV,PE

PO1
3.1 Income Under the Head Income From House Property
1,2,4 CO3 PO2
3.2 Income Under the Head Income From Other Sources
PO3
4 Computation of total income under various Heads of income: 15 16.6 1,2,3, PO1 HV,PE
Income Under the Head Income From Capital Gain 4 CO3 PO2
PO3
5 Advance payment of tax 15 HV,PE
PO1
16.6 1,2, CO5
Deduction of tax at source PO2
PO3
6 Clubbing of Income HV,PE

Set off and carry forward of losses

Permissible deductions from gross total income PO1

15 16.6 1,5 CO 4 PO2
CO 5 PO3

PROFESSIONAL SKILL DEVELOPMENT ACTIVITIES

1. Computation of advance tax and TDS and Filling of advance tax and TDS return
2. Computation of Income
Reference Books
1. 1. Direct taxes, V.K.Singhania, Taxman, New Delhi

2. Ramesh Sharma, Supreme Court on Direct Taxes, Bharat Law House, New Delhi
3. Professional Approach to Direct Taxes, V.K. Ahuja and Ravi Gupta, Bharat Law House, New Delhi.
Syllabus of Courses

The Maharaja Sayajirao University of Baroda

Academic Year 2019-20
Faculty of Law

POST-GRADUATE DIPLOMA IN TAXATION LAW PRACTICES (PGDTP)

Core
PAPER – III
Year I Indirect Tax I Credits / Hours per week 06
LAW4121

Year of Introduction:
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision:
Lecture method with the use of power point
Mode of Transaction
presentations, Multi-media use.
Course Objectives
1. To understand the indirect tax provisions and recent amendments regarding indirect tax system in India.
2. To understand the New Goods and Services Tax Policy in India
3. To Develop a clear idea about the levy and collection of tax and tax credit
4. To Outline about the Customs Duty and its Procedures

Course Outcome (CO)

CO1 Student will able to understand the basic principles underlying the Indirect Taxation Statutes.
CO2 Student will able to understand Tax liability and taxable entities.
CO3 Student will able to examine the method of tax credit. Inflows and outflows. Outflows: tax imposition, tax exemption, tax deduction under GST.
CO 4 students will be able to describe how the provisions in the customs laws can be used for tax planning.
CO 5 Students of the course will be able to explain different types of customs tax rates and their taxability and expenses and their deductibility.
Elements of Relevanc Relation
Employabili e to Local to
ty (Emp)/ (L)/ Gender
Unit Contact Weightage BT
Topic CO PO Entrepreneur National (G),
No. Hours (%) Level
ship (Ent)/ (N)/ Environ
Skill Regional( ment and
Developmen R)/Global Sustainab
 t (SD) (G) ility (ES),
Human
Values
(HV)and
Professio
nal Ethics
(PE)
1 1.1 Stages and evolution of GST in India Emp, Ent L,N HV,PE
1.2 Introduction to GST (Covering CGST, SGST, UTGST, IGST & SD
PO1
Compensation Cess) CO1
15 16.6 1,2 PO2
1.3 Important Definitions under GST Act CO3
PO3
1.4 Levy and Collection under GST Act

2 2.1 Important Definitions Under IGST Act 15 16.6 PE

2.2 Levy and Collection under IGST Act
PO1
2.3 Meaning & scope of supply including Mix supply and composite CO1
1.2 PO2
supply CO2
PO3
2.4 Inter and Intra State Supply

3 3.1 Time of Supply of Goods & Services (including Case studies on Time 15 16.6 HV,PE
of supply)
CO1 PO1
3.2 Composition Levy
1,2,4 CO2 PO2
3.3 Reverse Charge Mechanism (RCM)
CO3 PO3

4 4.1 Principles of Determining Supply in the course of Inter-State Trade or 15 16.6 HV,PE
Commerce
1,2,3, CO1 PO1
4.2 Place of Supply of Goods & Services - Domestic (Including Case
4 CO2 PO2
studies on Place of supply)
CO4 PO3
4.3 Place of Supply of Goods & Services – Import & Export

5 5.2 Input Tax Credit (ITC) – Meaning, eligibility & conditions for taking 15 HV,PE
& utilizing ITC
5.3 Input Service Distributor - Meaning, Distribution of credit by ISD, PO1
CO1
Conditions for distribution of credit by ISD 16.6 1,2, PO2
CO 3
5.4 Valuation under GST Including Valuation Rules (including Case PO3
studies on value of supply)
 6 Custom Act HV,PE
6.1 Classification and Valuation of Goods under the Customs Act
6.2 Procedure for importation and Exportation
6.3 Duty draw back & Baggage Rules CO 1
PO1
CO 2
15 16.6 1,5 PO2
CO4
PO3
CO 5

PROFESSIONAL SKILL DEVELOPMENT ACTIVITIES

1. Registration Under GST
2. Calculations of Custom Duty
Reference Books
4. Indirect Taxes Law and Practice by V.S. Datey – TAXMMAN Publication

5. GST – How to Meet Your Obligations Volume 1 & 2 by S.S.Gupta (Taxmann)

6. GST Ready Reckoner by V.S.Datey ( Taxmann)

7. GST A Practical Guide by Dr. M. Govindrajan (CENTAX)

Syllabus of Courses

The Maharaja Sayajirao University of Baroda

Academic Year 2019-20
Faculty of Law

POST-GRADUATE DIPLOMA IN TAXATION LAW PRACTICES (PGDTP)

Core PAPER – III

Year I ADVANCED ACCOUNTING Credits / Hours per week 06
LAW4122
Year of Introduction:
Semester I Maximum Marks / Grade 100
Year of Syllabus Revision:
Lecture method with the use of power point
Mode of Transaction
presentations, Multi-media use.
Course Objectives.
This course is intended to introduce the basic theory, concepts and practice of financial accounting and to enable students to understand information contained in the
published financial statements of companies and other organizations. It includes the preparation of accounting statements, but their uses and limitations will also be
emphasized.
Course Outcome (CO)
CO1.Understand and apply accounting concepts, principles and conventions for their routine monetary transaction;
CO2. Recognize circumstances providing for increased exposure to fraud and define preventative internal control measures.
CO3. Create and Prepare financial statements in accordance with Generally Accepted Accounting Principles
CO4.Utilize the technology (such as computers, information databases) in facilitating and enhancing accounting and financial reporting processes
CO5. Analyze, interpret and communicate the information contained in basic financial statements and explain the limitations of such statements.
Elements of Relevanc Relation
Employabili e to Local to
ty (Emp)/ (L)/ Gender
Entrepreneur National (G),
ship (Ent)/ (N)/ Environ
Unit Contact Weightage BT
Topic CO PO Skill Regional( ment and
No. Hours (%) Level
Developmen R)/Global Sustainab
t (SD) (G) ility (ES),
Human
Values
(HV)and
 Professio
nal Ethics
(PE)
1 Meaning and Scope of Accounting, Accounting Principles (GAAP), Emp, Ent L,N HV,PE
Accounting Cycle, Types of Accounts & Rules of Debit and Credit, Users SD
of Accounting Information, Branches of Accounting, Classification of
PO1
Income and Expenditure, Provisions and Reserves, Indian Accounting CO1
15 16.6 1,2 PO2
Standards (As – 1,2,3,4,5,6 & 9). CO2
PO3

2 Preparation of Books of Accounting including Subsidiary books and Trial 15 16.6 PO1 PE
CO1
Balance. 1.2 PO2
CO2
PO3
3 Bills of Exchange 15 16.6 PO1 HV,PE
CO1
Depreciation Accounting 1,2,4 PO2
CO2
PO3
4 Final Accounts of Profit-Making sole proprietorship firm 15 16.6 CO1 HV,PE
1,2,3, PO1
Final Accounts of Corporate organizations including preparation of Cash CO2
4 PO2
Flow Statement as per – 3 using “Indirect Method” CO3
PO3
CO5
5 Final Accounts of non – profit organization 15 CO1 HV,PE
Accounts from Incomplete Records CO2 PO1
16.6 1,2,
CO3 PO2
CO5 PO3
6 Computer Accounting – Preparation of Accounts, Finalization, etc. with HV,PE
practical training
Practical Training of E- filing under VAT, Service Tax, Income Tax
Returns, TDS Returns and ROC Compliances.
PO1
15 16.6 1,5 CO 4 PO2
CO 5 PO3

PROFESSIONAL SKILL DEVELOPMENT ACTIVITIES

1. Maintaining of Books of Accounting
2. Finalization of Accounts
Reference Books
8. R.L.Gupta and M.Radhaswamy- Advance Accounting Vol.I and II, S.Chand Publication

9. P.C.Tulsian- Financial Accounting, Pearson

10. S.Kr.Paul-Advance Accountancy

11. S.N.Maheshwari – Advance Accountancy, Vol. I and II, Vikas Publishing House

12. Hanif and Mukherjee – Modern Accounting Vol.I&II,(TMH)

Syllabus of Courses

The Maharaja Sayajirao University of Baroda

Academic Year 2019-20
Faculty of Law

POST-GRADUATE DIPLOMA IN TAXATION LAW PRACTICES (PGDTP)

Core
PAPER – IV
Year I Credits / Hours per week 06
DIRECT TAXES – II
LAW4228
Year of Introduction:
Semester II Maximum Marks / Grade 100
Year of Syllabus Revision:
Lecture method with the use of power point
Mode of Transaction
presentations, Multi-media use.
Course Objectives.
1. To make the students to acquaint knowledge on the provisions of Income Tax Regulations in India
2. To educate the students computation of income from Profit or Gain from Business or Profession
3. To Familiarize the students with process of Assessment, Appeal, settlement
Course Outcome (CO)
CO1 Diagnose the concept of Profits and Gains, Business/Profession and its computations
CO2 Determine the tax liability of different form of business entity considering different heads of income
CO3Familiarize with filing of return on different kinds of assesses
CO4Student will able to Identify and analyze the procedural aspects related to refund, appeal and settlement applicable statutes related to Income Tax
Elements of Relevanc Relation
Employabili e to Local to
ty (Emp)/ (L)/ Gender
Entrepreneur National (G),
ship (Ent)/ (N)/ Environ
Skill Regional( ment and
Unit Contact Weightage BT Developmen R)/Global Sustainab
Topic CO PO
No. Hours (%) Level t (SD) (G) ility (ES),
Human
Values
(HV)and
Professio
nal Ethics
(PE)
1 Computation of total income under various Heads of income: PO1 Emp, Ent L,N HV,PE
CO1
Income Under the Head Profit and gains of business and 15 16.6 1,2 PO2 SD
CO2
profession PO3
 2 Examples of computation of taxable income of Individuals (including 15 16.6 PE
PO1
concept of tax treatment of agricultural income)
1.2 CO3 PO2
PO3
3 Special provisions applicable to Firms including example of 15 16.6 PO1 HV,PE
Computation of taxable income of Firm. 1,2,4 CO3 PO2
PO3
4 Companies – computation of taxable income 15 16.6 1,2,3, PO1 HV,PE
4 CO3 PO2
PO3
5 Return/Assessment of Income 15 HV,PE
PO1
Interest payable by the Assesses / Government 16.6 1,2, CO5
PO2
PO3
6 Refund of excess payments HV,PE

Provisions relating to Appeals & Revisions

Settlement of Cases PO2

15 16.6 1,5 CO 4 PO3
CO 5 PO4

PROFESSIONAL SKILL DEVELOPMENT ACTIVITIES

1. Computation of total Income
2. Filling of Return
Reference Books
13. 2. Direct taxes, V.K.Singhania, Taxman, New Delhi
Ramesh Sharma, Supreme Court on Direct Taxes, Bharat Law House, New Delhi Professional Approach to Direct Taxes, V.K. Ahujaand Ravi Gupta, Bharat
14.
Law House, New Delhi
Syllabus of Courses

The Maharaja Sayajirao University of Baroda

Academic Year 2019-20
Faculty of Law

POST-GRADUATE DIPLOMA IN TAXATION LAW PRACTICES (PGDTP)

Core
PAPER – VI
Year I ACCOUNTING TECHNIQUES FOR BUSINESS Credits / Hours per week 06
DECISION MAKING
LAW4230
Year of Introduction:
Semester II Maximum Marks / Grade 100
Year of Syllabus Revision:
Lecture method with the use of power point
Mode of Transaction
presentations, Multi-media use.
Course Objectives.
The objective of this course is to equip the students with the knowledge of concepts, methods and techniques of management accounting and enable them to use various
techniques of cost ascertainment, budget preparation and variance analysis, while focusing on its need for managerial decision making. Course Outcome (CO)
CO1. Understanding various elements of cost and costing techniques of valuation of cost and Construct a cost sheet and preparation of quotations
CO2 Make various managerial decisions on the basis of learning about concepts and issues involved therein.
CO3: Prepare different forms of budgetary statements, identify and control cost at a responsibility center assigned to a manager, analyze and report performance of the
assigned responsibility center.
CO4 Formulate appropriate working capital management policies to achieve corporate objectives.
CO5 Enable to identify and differentiate methods of financial statement analysis and apply the same to analyze financial performance of the
company based on computation of various ratios
CO6 Analyze the financial statements with reference to competitors, industry and over a time frame.
Elements of Relevanc Relation
Employabili e to Local to
ty (Emp)/ (L)/ Gender
Unit Contact Weightage BT Entrepreneur National (G),
Topic CO PO
No. Hours (%) Level ship (Ent)/ (N)/ Environ
Skill Regional( ment and
Developmen R)/Global Sustainab
t (SD) (G) ility (ES),
 Human
Values
(HV)and
Professio
nal Ethics
(PE)
1 Cost Accounting: Basic Cost Concepts, process Costing PO1 Emp, Ent L,N HV,PE
CO1
15 16.6 1,2 PO2 SD
CO2
PO3
2 15 16.6 CO1 PO1 PE
Marginal Costing, Break even Analysis and Cost Volume Profit Analysis
1.2 CO2 PO2
CO3 PO3
3 Budgeting 15 16.6 CO1 PO1 HV,PE
1,2,4 CO2 PO2
CO3 PO3
4 Financial Statement Analysis- Introduction, Ratio Analysis, Fund Flow 15 16.6 CO4 HV,PE
1,2,3, PO1
Statement CO5
4 PO2
CO6
PO3
5 Financial Management: Introduction and important terms, Time Value of 15 CO4 HV,PE
Money CO5 PO1
16.6 1,2,
CO6 PO2
PO3
6 Working Capital Management HV,PE
Recent Developments.

CO4 PO1
15 16.6 1,5 CO5 PO2
CO6 PO3

PROFESSIONAL SKILL DEVELOPMENT ACTIVITIES

1. Maintaining of Books of Accounting
2. Finalization of Accounts
Reference Books
15. M.N.Arora:A Text book of Cost Accounting
16. M.N.Arora:Cost Accounting – Principles and Practice

17. Ravi M.Kishore:Cost& Management Accounting

18. Jawaharlal Lal & Seema Srivastava: Cost Accounting

19. Colin Drury: Management and Cost Accounting

20. Khan & Jain: Management Accounting

21. Jain S.P. & Narang K.L: Cost Accounting

Syllabus of Courses

The Maharaja Sayajirao University of Baroda

Academic Year 2019-20
Faculty of Law

POST-GRADUATE DIPLOMA IN TAXATION LAW PRACTICES (PGDTP)

Core
PAPER V
Year I Indirect Tax II Credits / Hours per week 06
LAW4229

Year of Introduction:
Semester II Maximum Marks / Grade 100
Year of Syllabus Revision:
Lecture method with the use of power point
Mode of Transaction
presentations, Multi-media use.
Course Objectives.
1. To educate the students with registration process, returns and payment procedure of GST
2. To Familiarize the students with the adjustment of debit and credit notes
3. To Familiarize the students with process of Assessment, Appeal, Search and Seizer, Demand and recovery
Course Outcome (CO)
CO1 Student will able to Communicate the Procedures involved in Registration of GST and its Exemptions
CO2 Student will able to Compute the assessable value of transactions related to goods and services for levy and determination of duty liability.
CO3Student will able to Identify and analyze the procedural aspects under different applicable statutes related to GST.
CO4 Student will able to Assess the Payment and Procedure for Filling of GST

Elements of Relevanc Relation

Employabili e to Local to
ty (Emp)/ (L)/ Gender
Unit Contact Weightage BT Entrepreneur National (G),
Topic CO PO
No. Hours (%) Level ship (Ent)/ (N)/ Environ
Skill Regional( ment and
Developmen R)/Global Sustainab
t (SD) (G) ility (ES),
 Human
Values
(HV)and
Professio
nal Ethics
(PE)
1 1.1Threshold exemption and Types of registration PO1 Emp, Ent L,N HV,PE
CO1
1.2 Registration procedure, Amendment o of registration, cancellation of 15 16.6 1,2 PO2 SD
CO2
registration, revocation of cancellation of registration PO3
2 2.1 Various ledgers to be maintained online :Tax liability ledger, Cash 15 16.6 PE
Payment ledger, ITC Ledger
CO1 PO1
2.3 Tax Invoice –contents, Debit note, credit note, Bill of supply
1.2 CO2 PO2
2.3 Accounting for GST & Records
CO3 PO3
2.4 Provisions related to E way bill

3 3.1 Job work under GST Regime 15 16.6 HV,PE

3.2 Procedure for Filling of returns of GST & Matching tax credits and
due dates CO1 PO1
3.3 Classification of Goods and Services under GST for Rate Purpose 1,2,4 CO2 PO2
3.4 Payment of taxes, Interest and Levy of late fees CO3 PO3

4 4.1 GST Audit, Assessment – power & proceedings (bifurcation between 15 16.6 HV,PE
1,2,3, CO2 PO1
Central & States) – Self – assessment, Provisional assessment, Summary
4 CO3 PO2
assessment & Scrutiny of returns
CO4 PO3
4.2 Inspection, Search & Seizure
5 5.1 Appeal & Revision 15 HV,PE
CO2
5.2 Offences and Penalties PO1
16.6 1,2, CO3
5.3 Provisions relating to E- Commerce PO2
CO4
PO3
 6 6.1 Tax Deduction at Source HV,PE
6.2 Risk evaluation & creditworthiness (Rating)
6.3 Demands and Recovery
6.4 Advance Rulings
6.5 Contemporary Issues PO1
CO 2
15 16.6 1,5 PO2
CO3
PO3
CO 4

PROFESSIONAL SKILL DEVELOPMENT ACTIVITIES

1. Maintenance of GST record
2. Filling of different return of GST
Reference Books
22. Indirect Taxes Law and Practice by V.S. Datey – TAXMMAN Publication

23. GST – How to Meet Your Obligations Volume 1 & 2 by S.S.Gupta (Taxmann)

24. GST Ready Reckoner by V.S.Datey ( Taxmann)

25. GST A Practical Guide by Dr. M. Govindrajan (CENTAX)