Ganesha Chaturthi Offer - Buy any subject and get flat 10% off, Use Coupon code CAKARTG10. Offer extndd until 30Aug

Disclaimer: This is not the full video, but just a small part of the full video. Users purchasing this course will receive full videos in Pen drive(s).

CS Executive Module 1 - Paper 4 - Tax Laws and Practice

Tax Laws and Practice for CS Executive from Elite Concepts, CA Raj K Agrawal

Related Free Books

  • FREE

    Disclosure of Accounting Policies-Accounting Standards

  • FREE

    Valuation of Inventories-Accounting Standards

  • FREE

    Cash Flow Statements-Accounting Standards

  • FREE

    Contingencies and Events-Accounting Standards


Overview

Tax Laws and Practice for CS Executive from Elite Concepts, CA Raj K Agrawal Complete Video Lecture Package from Elite Concepts, CA Raj K Agrawal consists of top quality video lectures of around 150 hours duration. Hard copy of the popular book from CA Raj K Agrawal is also provided.The full Package along with the required software is delivered on a 16 GB pen drive at your address. The Course is suitable for consumption on Windows PC/Laptop or Android Tablet/Smartphones.


Table of content

Part A: Income Tax and Wealth Tax

1. Basics and Definitions - Income Tax Act , 1961

·          Background, Concept and Mechanism of Income Tax

·          Definitions, Concept of Income, Previous Year, Assessment Year,

Distinction between Capital and Revenue Receipts and

Expenditure, Residential Status

·          Basis of Charge and Scope of Total Income

2. Incomes which do not form part of Total Income

3. Computation of Total Income under Various Heads:

Salaries, Income from House Property, Profit and Gains of

Business or Profession, Capital Gains, Income from Other Sources

4. Income of Other Persons included in Assessee's Total

Income; Aggregation of Income and Set Off or Carry Forward of

Losses; Various Deductions to be made in Computing Total Income,

Rebates and Relief's; Applicable Rates of Taxes and Tax Liability

5. Taxation of Individuals including Non-Residents, Hindu Undivided

Family, Firms, LLP, Association of Persons, Cooperative Societies,

Trusts, Charitable and Religious Institution

6. Classification and Tax Incidence on Companies; Computation of

Taxable Income and Assessment of Tax Liability, Dividend

Distribution Tax, Minimum Alternate Tax and Other Special

Provisions Relating to Companies

7. Tax Deduction at Source, Tax Collection at Source, Recovery and

Refund of Tax; Provisions of Advance Tax

8. Provisions concerning Procedure for Filing Returns, Signatures, EFiling,

Assessment, Reassessment and Settlement of Cases, Special

Procedure for Assessment of Search Cases, E-Commerce

Transactions, Liability in Special Cases, Collection and Recovery of

Tax; Refunds, Appeals and Revisions; Penalties Imposable, Offences

and Prosecution

9. Tax Planning & Tax Management

Concept of Tax planning, Tax planning with reference to setting

up a New Business; Location; Nature of Business; Tax Holiday,

etc. Tax Planning with regard to Specific Management Decisions

such as Mergers and Takeovers; Employees' Remuneration;

Voluntary Retirement; Tax Planning with reference to Financial

Management Decisions such as Borrowing or Investment

Decisions; Reorganization or Restructuring of Capital

10. Wealth Tax Act, 1956

·          Background, Concept and Charge of Wealth Tax

·          Assets, Deemed Assets and Assets Exempt from Tax

·          Valuation of Assets, Computation of Net Wealth

·          Return of Wealth Tax and Provisions concerning Assessment

11. Basic Concepts of International Taxation

Residency Issues; Source of Income; Tax Havens; Withholding

Tax, Unilateral Relief and Double Taxation Avoidance

Agreements Controlled Foreign Corporation, Advance Rulings

and Tax Planning, Authority for Advance Rulings

12. Transfer Pricing

·          Concepts, Meaning of International Transactions

·          Computation of Arm's Length Price & Methods

·          Documentation and Procedural Aspects

13. General Anti Avoidance Rules (GAAR)

 

Part B- Service Tax & Sales Tax

14. An Overview of Service Tax: Background, Negative List Approach,

Taxable Services, Administrative Mechanism, Registration and

Procedural Aspects, Rate and Computation of Tax, Levy, Collection

and Payment of Service Tax

15. An Overview of Value Added Tax: Legislative Background, Concept

of VAT, Declared Goods, Administrative Mechanism, Registration

and Procedural Aspects, Rate and Computation of Tax, Levy,

Collection and Payment of VAT

Central Sales Tax; Tax on Inter- State Trade and Exports -

Registration, Preparation and Filing of E-Returns, Rates of Tax,

Assessment and Refunds

 
 

 


Faculty

Raj K Agrawal CA

Raj K Agrawal, qualified Chartered Accountancy with all India 27th rank in CA Final and all India 29th rank in CA PE-I. He has been consistent school and college topper.He is endowed with the passion of winning as evinced through demonstrated excellence in Academics and Teaching Career. He is Educator of a renowned commerce coaching class in the name of “Elite Concepts” at Varanasi. He has authored several books for professional courses. His primary focus is on enhancing student’s knowledge theoretically and practically as well as focused preparations to ensure success in the examinations and to achieve professional expertise.


About

Elite Concepts, Varanasi

Elite Concepts, Varanasi, is founded by CA Raj K Agarwal. Raj K Agrawal, qualified Chartered Accountancy with all India 27th rank in CA Final and all India 29th rank in CA PE-I. He has been consistent school and college topper.He is endowed with the passion of winning as evinced through demonstrated excellence in Academics and Teaching Career. He is Educator of a renowned commerce coaching class in the name of “Elite Concepts” at Varanasi. He has authored several books for professional courses. His primary focus is on enhancing student’s knowledge theoretically and practically as well as focused preparations to ensure success in the examinations and to achieve professional expertise.


Request-callback