KUK - LMS

Syllabus

MODULE NO / UNIT	COURSE SYLLABUS CONTENTS OF MODULE	NOTES
Course Code: M-BECOE-054 Course Name: Group 5 - Economics Of Taxation) - Corporate Tax Planning
1	Concept of tax planning; Tax avoidance and tax evasions; Methods of tax planning; justification of tax; Computation of income for joint stock company including house property, Business and profession, capital gain and income from other sources. Reading List • Acharya, S. & Gurha, M.G. (2005). Tax Planning under Direct Taxes. Modern Law Publications, Allahabad. • Ahuja, Girish & Gupta, Ravi (2020). Simplified Approach to Corporate Tax Planning & Management. Wolters Kluwer (India) Pvt. Ltd.
2	Tax Planning and Financial Management Decisions : Tax planning relating to capital structure decision, dividend policy, Inter- corporate dividends and bonus shares.; Tax Planning and Managerial Decisions : Tax planning in respect of own or lease, sale of assets used for scientific research, make or buy decisions; Repair, Replace, renewal or renovation and shutdown or continue decisions. Reading List • Mehrotra, H.C. & Goyal, S.P. (2020). Corporate Tax Planning and Management. Sahitya Bhawan Publications, Agra. • Singhania, V.K. & Singhania, M. (2009). Corporate Tax Planning & Business Tax Procedures. Taxmann Publications Pvt. Ltd.
3	Tax Planning and Compensations Package; Double taxation avoidance agreements; Tax Planning and non-residents; Tax provisions relating to free trade zones, backward area and Infrastructure sectors. Reading List • Mittal, D.P. (2009). Taxmann’s Law of Transfer Pricing in India. Taxmann Publications, New Delhi. • Pagare, D. Direct Tax Planning and Management. New Delhi: Sultan Chand and Sons, New Delhi. • Karayan, J.E. & Swenson, C.W. (2007). Strategic Business Tax Planning. John Wiley & Sons, Inc., New Jersey.
4	Tax issues relating to amalgamation, merger acquisition; Tax payment, tax deduction and collection at source, advance Payment of Tax. Reading List • Ahuja, Girish & Gupta, Ravi (2020). Simplified Approach to Corporate Tax Planning & Management. Wolters Kluwer (India) Pvt. Ltd. • Mehrotra, H.C. & Goyal, S.P. (2020). Corporate Tax Planning and Management. Sahitya Bhawan Publications, Agra.