Syllabus
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Course Code: MC 402 Course Name: Optional Group I (Finance & Taxation) - Corporate Tax Planning and Management |
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| MODULE NO / UNIT | COURSE SYLLABUS CONTENTS OF MODULE | NOTES |
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| 1 | Concept of tax planning, avoidance, evasion & management. Requisites of successful tax planning. Tax planning with reference to setting up a new business, form of business organization, locational aspects & nature of business. Computation of total income and tax liability of companies. Tax planning and financial management decisions regarding capital structure, dividend policy, inter- corporate dividends & bonus shares. Special Tax Provisions: Tax provisions relating to free trade zones, special economic zones, infrastructure sector and backward areas, tax incentives for exporters. Tax Planning and Managerial Decisions: Tax planning in respect of own or lease, sale of assets used for scientific research, make or buy and, shut down or continue decisions. Tax issues and planning in respect of amalgamation of companies, mergers & acquisitions. |
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