Chaudhary Charan Singh University (C.C.S.U)
F1 Corporate Taxes-Direct and Indirect Tax
| Unit 1 (book) | |
|---|---|
| Income Tax Act 1961: | |
| Special provisions relating to assessment of companies |
| Unit 2 (book) | |
|---|---|
| Concept of tax planning | |
| Tax avoidance and tax evasions | |
| Tax planning for new business with reference to location | |
| Tax planning for new business with reference to nature of Business | |
| Tax planning for new business with reference to form of business |
| Unit 3 (book) | |
|---|---|
| Introduction of Indirect tax, Definition and nature | |
| Basis for changing indirect tax | |
| Constitutional framework of indirect tax before GST | |
| Structure of GST & Slab of GST | |
| GST council | |
| GST Network |
| Unit 4 (book) | |
|---|---|
| Levy and collection of GST: | |
| Taxable event supply of goods and services | |
| Place of supply, within state, interstate, import and export, time of supply | |
| Valuation for GST: | |
| GST Valuation rules | |
| Excess tax credit | |
| GST Refund | |
| TDS in GST | |
| Registration of GST |
| Unit 5 (book) | |
|---|---|
| Custom law: introduction levy and collection, taxable event | |
| Valuation of import and export | |
| Refund & recovery |