Business Taxation

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Priyanka Singh and Vipin Singh

BBA, Semester-V According to the Syllabus of RCU ‘Rani Channamma University, Belagavi’
Syllabus
CODE 504: BUSINESS TAXATION
 
                                                                                          Work load: 4 hrs per week
Internal Marks: 20                                                    External Marks: 80
 
Module I: Introduction (12 hours)
Meaning and types of Income Tax, Meaning of Income, Casual Income, Previous Year, Assessment Year, Heads of Income, Person, Agricultural Income, Assessee, Gross Total Income, Total Income & Difference between Direct and Indirect Tax. Meaning, Types and rules of Residential Status, Determination, Incidence Tax (Tax Liability) in case of an individual (Theory and Problems).
 
Module II: Computation of Taxable Income (14 hours)
-        Salaries (Simple Problems)
-        House Property (Simple Problems)
-        Profits and Gains from Business and Profession (Simple Problems)
-        Capital Gains (Only Theory)
-        Income from Other Sources (Only Theory)
 
Module III: Assessment (14 Hours)
Assessment of Individual
 
Module IV: Assessment of Partnership Firm
Meaning and definition of partnership, Simple problems on Partnership firm based on Business and Profession.
 
Module V: Indirect Taxes (Only Theory) (10 hours)
Central Excise: Meaning, Excisable Goods, Types of Excise Duties, Manufacture.
Customs: Meaning, Nature of Customs Duty, Territorial Waters, Customs Waters, Types of Customs Duties & Export Duty.
VAT (Value Added Tax): Meaning.
Service Tax: Meaning & Importance.
GST (Goods and Service Tax): Features and Advantages.
 
 
 
 
RCU2017/BBA/5/05
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