BBA - Taxation Management

BBA

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BBA - Taxation Management SYLLABUS

Course Code: BBA504

Course Title: Taxation Management (2 Credits)

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Course Contents

Units

Syllabus

1

Taxation system in India-I: Introduction; Objectives; Tax Structure in India: A Brief History; Basic Concepts;  Capital and Revenue;  Basis of Charge—Residential Status; Direct and Indirect Taxes

2

Taxation system in India-II:  Introduction; Objectives; Exempted Incomes; Tax Holiday;  Modes of Tax Recovery (Section 190 and 202) ; Payments and Refunds;  Filing of Returns; Tax Planning, Tax Avoidance and Tax Evasion;  Penalties and Prosecutions; Income Tax Rate for Assessment

3

The process of Taxation-I: Introduction; Income from Salary; Income from House Property;  Income from Capital Gains; Income from Other Sources

4

The process of Taxation-II: Introduction; Income from Business/Profession, Charges Deemed Profits to Tax;  Deductions u/s 80C to 80U

5

Business Tax Procedure and Management:  Introduction; Service Tax: An Overview; Value Added Tax; Central Sales Tax;  Fringe Benefit Tax (FBT)

6

Fiscal Policy: Impact on Taxation: Introduction; Basic Concepts; Tax Proposals; Fiscal Policy for 2013-14

7

Practical problems

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