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4th January 2021, 08:42 AM
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 Govind Guru Tribal University M.Com. Accountancy and Statistics 4304 - TAX LAWS & PLANNING Syllabus 4304 M.Com (Accountancy & Statistics): Previous 4.4 Tax Laws and Planning Unit-I Return of Income and Assessment Procedure: Filing of Return-PAN, Prescribed dates, Return Forms, Audit of accounts, Authorized Signature, Representative Assessee, Filing of Compulsory Return, Loss Return, Belated Return, Revised Return, Defective Return, Filing of E-Return, Types of Assessment-Self, Regular, Re-assessment, Rectification of Mistake, Notice of demand or refund of Tax, Penalties and Prosecutions. Unit-II Provisions of Tax Deducted at Source, Advance payment of Tax & Calculation of Interest, Tax planning through Hindu Undivided Family and Partnership firm Unit-III Assessment of Companies and Co-operative Societies Unit-IV Tax Planning in respect of Capital Gains, Savings and Investments, Tax Planning for Non- Residents Unit-V Tax Planning for New business, Tax consideration in specific decisions: capital structure, dividend and bonus issue. Suggested Readings: 1. Ahuja and Gupta : Professional approach to Direct Taxes Law and Practice including tax planning, Bharat Law House Pvt. Ltd., New Delhi. 2. Mehotra, H.C. and Goyal, S.P. : Income Tax Law and Accounts including tax planning, Sahitya Bhawan Publications,Agra 3. Singhania, Vonid, and Singhania, Kapil – Direct Tax Law and Practice, Taxmann Publication 22   |
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