CERTIFICATE IN CORPORATE TAX PLANNING

Duration: 3 MONTHS

Course Syllabus

  • INTRODUCTION
  • Historical Development of Income Tax and Corporate Tax.
  • Tax structure in India under Indian Income Act.
  • Concepts.
  • What is company?
  • Residential Status of company and its relation with tax.
  • Receipt of income.
  • Accrual of income.
  • TAXATION OF COMPANIES
  • Carry Forward and Set off of business losses and deprecation.
  • Taxable Income and Tax Liability.
  • Tax on Distribution of Profit.
  • MAT (Minimum Alternative Tax).

  • TAX IMPLICATION
  • Taxation with reference to Newly Established Business.
  • Location of a Business.
  • Nature of Business.
  • Form of Business
  • BUSINESS TAX PROCEDURE AND MANAGEMENT
  • Double Taxation Avoidance Agreement.
  • Advance Payment of Tax.
  • Collection of Tax at Source and E—TDS Return.
  • Tax Planning and Management.
  • TAX ON BUSINESS RESTRUCTURING
  • Amalgamation
  • Demerger..
  • Transfer of Assets between Holding Companies and Subsidiary Companies. 

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Eligibility

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