Tax 3 yr syllabus

B com (Hons) III Year

Tax Law & Practice

Unit –I: Basic concepts- definitions- residential status – Agricultural incomes- exempted incomes- Scope of total income, Heads of income- Salaries: Income from House property.

Unit-II: Assessment of Individuals including determination of tax liability- assessment of HUF: schools of Hindu Law- coprcenery- ancestral property- partition of HUF- Computation of total income of HUF including tax liability, profits and gains from business or profession- Capital gains- income from other sources- clubbing provisions.

Unit-III: Filing of returns and assessment procedure- reassessment, advance payment of tax- TDS- PAN- TAN-recovery of tax- refund of tax- offences- penalties and prosecutions 140A(3)- Failure to pay whole or any part of income tax or interest or both according to 140A(1), 221(1) Default in making payment o tax with in prescribed time 271(F) failure furnish return of income as required by sec 139(1) before the end of relevant assessment year 272(A)(a) failure to answer any questions put to a person by an authority- 272A(b) failure to sign statement made by a person in course of IT proceedings- 272A(c) failure to comply with summons issued u/s 131(1), 272A(20 failure to comply with notice issued under sec94 etc 272B failure to comply with the provisions of sec139 a. Appeals and revisions- Income tax authorities.

Unit IV: CST and  AP value added tax: Meaning of interstate trade or commerce- subsequent sale- rates of CST- determination of turnover- registration of dealer- Declared goods- AP  VAT- Introduction to VAT system of taxation-incidence- levy and calculation tax- input tax credit- registration procedure- returns and assessment- payment and recovery of tax.

Unit-V: Central excise: Taxable event-basic conditions for levy of central excise duty- deemed manufacture- CETA,1985- Valuation of excisable goods- cenvat credit-SSI units-

Service tax: Nature of service tax- service provider and service receiver- value of taxable service-, Advertising agency’ service, Beauty treatment service, Mandap keeper service, security agent’s service, travel agent’s service.

Customs Law: import procedure – export procedure –ware housing- baggage-stores- postal imports.

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