Corporate Tax Planning

COURSE LAYOUT

Unit 1: Introduction, Corporate Tax Planning, Tax Avoidance, Tax Evasion
M-1: Concepts & ObjectivesM-2: Factors & MethodsM-3: Tax Planning and Corporate PlanningM-4: Different types of Company

Unit 2: Taxation of Companies (residential status, tax liability, MAT provision) M-5: Residential status & Incidence of Tax for Corporate AssesseeM-6: Taxation of Company-Computation of tax liabilityM-7: MAT-ProvisionM-8: MAT Credit
Unit 3: Dividend tax, Tax planning-I (Location of business) M-9: Dividend Tax-Types of dividendM-10: Case study on dividend taxM-11: Tax Planning- Employees’ RemunerationM-12: Tax planning-Location of business
Unit 4: Tax Planning-Nature of business M-13: Tax Planning- Nature of business- I (Sec. 32AD, 33AB, 3ABA)M-14: Tax Planning- Nature of business- II (Sec. 35ABB, 35AD)M-15: Tax Planning- Nature of business- III (Sec. 80-IA, 80-IAC, 80-IB, 80-IBA, 80-ID, 80-IE , 80JJA)

Unit 5: Tax Planning-Forms of business M-16: Tax Planning -Forms of business -I (Sole proprietorship & Partnership)M-17: Tax Planning -Forms of business -II (Partnership & Company)M-18: Tax Planning -Forms of business -III (LLP & Company)
Unit-6: Tax Planning-Managerial decision M-19: Tax Planning-Managerial decision-I (Capital structure & dividend policy)M-20: Tax Planning-Managerial decision-II (Procurement of assets-Lease vs. purchase)M-21: Tax Planning-Managerial decision-III (Procurement of assets-Instalment vs. HP)
Unit-7: Tax Planning-Business Restructuring M-22: Tax Planning-Managerial decision-IV (Make or buy)M-23: Tax Planning-Scientific ResearchM-24: Business Restructuring-Amalgamation
Unit-8: Tax Planning-Foreign Collaboration M-25: Business Restructuring-Demerger- IM-26: Business Restructuring-Demerger including Slump sale- II M-27: Case Study-IM-28: Case study -II

ASSIGNMENT-I (WEEK 9)

Unit 9: Double Taxation Relief and Transfer pricingM-29: Double Taxation Relief

Unit 10: Tax Procedure and Management- I
M-30: Transfer Pricing and International /Cross border taxationM-31: Advance Payment-Concepts and ProblemsM-32: Voluntary return of income
Unit 11: Tax Procedure and Management-II M-33: Tax Deduction at Source in Different Cases-IM-34: Tax Deduction at Source in Different Cases –II

Unit 12: Procedure and Management- III M-35: Procedure of assessment, appeals & Revision -IM-36: Procedure of assessment, appeals & Revision -II

Unit 13: Procedure and Management- IV M-37: Search, Seizure and Assessment -IM-38: Search, Seizure and Assessment -IIM-39: Refund Procedure
ASSIGNMENT -II (WEEK 14)

Final test