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Old 16th January 2021, 09:46 AM
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Default 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 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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