BA6007-TAXATION MANAGEMENT |
INTRODUCTION |
Direct Taxes, Indirect Taxes: Concept and Examples Revenue Sharing between Centre and States
Finance Commissions: Role and Functions Budgets Tax Evasion and Tax Avoidance. |
INCOME TAX |
Income Tax Law: Definitions Concept of Income Previous Year, Assessment Year Residential
Status Heads of Income Income from Business Capital Gains Carry Forward and Set-off of
Losses Exemptions and deductions Assessment Advance Tax Tax Deduction at Source. |
CORPORATE TAXES |
Corporate Taxes Service Tax, VAT Chargeability Tax Management.
|
CENTRAL EXCISE LAW |
Central Excise Law: Chargeability Scope and Basis of Duty Classification and Valuation of
Goods Out Payment Clearance of Goods.
|
CUSTOMS LAW |
Customs Law: Levy Exemptions Collection of Customs Customs Clearance of Import and
Export Cargo. |
Text Books |
1. V.K.Singhania , Direct Taxes Law and Practice, Taxmann Allied Services
Pvt.Ltd Latest Edition.
2. Datey V.S., Indirect Taxes Taxmann Allied services Pvt. Ltd., 2008. |
Reference Books |
1. B B Lal, Direct Taxes, Pearson Publication, Latest edition. (Based on every year Financial
Bill) |