Taxation - Law and Practice

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AUTHORS : Dr. V. Sugumar , Dr. N. Geetha

ISBN : 978-93-88280-68-6

BBA, fourth & Fifth  Semester – According to Syllabus of  ‘Bharathiar University, Coimbatore’
 Syllabus
TAXATION – LAW AND PRACTICE
 
Bharathiar University                              BBA, Semester-IV& V
 
 
UNIT – I
General Principles of Taxation, Distinction between direct and Indirect taxes, tax evasion – avoidance – causes - remedies. Direct Taxes: Income Tax Act 1961 – important definitions – basis of charge – residential status – Income exempted from income tax – Heads of income.
 
UNIT – II
Computation of income under salary and house property. (problems to be included).
 
UNIT – III
Computation of Income Under Profits and Gains of Business - Profession  (Problems be Included).-- Income tax Authorities – Duties and their Powers.
 
UNIT – IV
Indirect Taxes – Selected Provisions of VAT– with Regard to Registration of Dealers - Procedure and Effects of Registration - Mode of Charging VAT – Exemption from VAT – Authorities and their Powers.
 
UNIT – V
Central Excise Duty -- Objectives of Excise duty – Goods Exempted From Duty – Customs Duties – Levy of Import and Export Duty – Types of Import Duty – Exemption from Customs Duty -- Distinction between Advalorum and Specific Duties.
 
 
Note: Theory and problems shall be distributed at 60% & 40% respectively.
 

BHU2017/BBA/4/05
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