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16th January 2021, 09:46 AM
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 Sathyabama Institute of Science and Technology B.A.LL.B - B.A.LL.B. (Honours) SAL1782 Double Taxation Syllabus Sathyabama Institute of Science and Technology School of Law SAL1782 DOUBLE TAXATION L T P Credit Total Marks 4 1 0 4 100 UNIT 1 – TAX STRUCTURE 15Hrs. Historical Development of Income Tax and Corporate Tax – Tax structure in India under Indian Income Act – Company: Residential Status of company and its relation with tax – Receipt of income – Accrual of income. UNIT 2 – TAXATION OF COMPANIES 18Hrs. Carry Forward and Set off of business losses and deprecation – Taxable Income and Tax Liability – Tax on Distribution of Profit- MAT (Minimum Alternative Tax). UNIT 3 – TAX IMPLICATION 18Hrs. Taxation with reference to Newly Established Business: Location of a Business – Nature of Business – Form of Business. UNIT 4 – BUSINESS TAX PROCEDURE AND MANAGEMENT 17Hrs. Double Taxation Avoidance Agreement – Advance Payment of Tax – Collection of Tax at Source and E—TDS Return – Tax Planning and Management. UNIT 5 – TAX ON BUSINESS RESTRUCTURING 17Hrs. Amalgamation – Demerger – Transfer of Assets between Holding Companies and Subsidiary Companies. Max.85Hrs. COURSE OUTCOME: On completion of the course the students will be able to CO1: To understand the legal framework for levy and collection of different types of Taxes in India. CO2: Helps to learn the process of assessment of Business organizations for the purpose of imposing tax liability. CO3: Helps to understand the tax liability of companies in case of mergers/demergers. CO4: Provide a detailed outlook on Double Taxation and the impact of it an all the spheres of Business and Government. CO5: To learn tax planning and management in the practical outlook CO6: This Course will equip the students with the required Professional Skills TEXT/REFERENCE BOOKS 1. Income Tax Law by Chaturvedi&Pithisaria (Wadhwa Publication). 2. Corporate Tax Planning by V.K.Singhania (TAXMAN PUBLICATION). 3. Corporate Tax Planning by Daniel Q. Posin (Little Brown & Company, London). 4. Corporate Tax Planning and Management Direct Tax Law & Practice by GirishAhuja& Ravi Gupta (Bharat Publication). 5. Tax Incentives for Foreign Direct Investment by Alex Easson (Kluwer Law International). END SEMESTER EXAMINATION QUESTION PAPER PATTERN Max. Marks:100 Exam Duration: 3 Hrs. PART A: 6 Questions to be answered out of 8 questions and each question carries 5 Marks 30 Marks PART B: 4 questions to be answered out of 8 questions (Internal Choice) and each question carries 10 Marks 40 Marks PART C: 2 Questions/Problems to be answered out of 4 questions/problems and each carries 15 marks 30 Marks   |
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