Scribd
Upload
47 views3 pages

Indian Institute of Management, Ahmedabad Course Outline: Business Taxation PGP II / Term VI, 2017-18

Uploaded by

Akhil Garg

This document outlines the course details for Business Taxation at the Indian Institute of Management, Ahmedabad. The course will introduce students to the main taxes in India, including Income Tax and Goods and Service Tax. It will be taught over 10 sessions by Prof. Uday Ranpara and will focus on topics like income from different sources, capital gains, exemptions and deductions. Student evaluation will be based on class participation, quizzes, and an end term exam. Reference materials will include a textbook on Business Taxation.

Copyright:

© All Rights Reserved
Download as DOCX, PDF, TXT or read online from Scribd
Download as docx, pdf, or txt

Indian Institute of Management, Ahmedabad Course Outline: Business Taxation PGP II / Term VI, 2017-18

Uploaded by

Akhil Garg
47 views3 pages
This document outlines the course details for Business Taxation at the Indian Institute of Management, Ahmedabad. The course will introduce students to the main taxes in India, including Income Tax and Goods and Service Tax. It will be taught over 10 sessions by Prof. Uday Ranpara and will focus on topics like income from different sources, capital gains, exemptions and deductions. Student evaluation will be based on class participation, quizzes, and an end term exam. Reference materials will include a textbook on Business Taxation.

Original Description:

tax

Original Title

BT

Copyright

© © All Rights Reserved

Available Formats

DOCX, PDF, TXT or read online from Scribd

Did you find this document useful?

Is this content inappropriate?

This document outlines the course details for Business Taxation at the Indian Institute of Management, Ahmedabad. The course will introduce students to the main taxes in India, including Income Tax and Goods and Service Tax. It will be taught over 10 sessions by Prof. Uday Ranpara and will focus on topics like income from different sources, capital gains, exemptions and deductions. Student evaluation will be based on class participation, quizzes, and an end term exam. Reference materials will include a textbook on Business Taxation.

Copyright:

© All Rights Reserved
Download as DOCX, PDF, TXT or read online from Scribd
Download as docx, pdf, or txt
47 views3 pages

Indian Institute of Management, Ahmedabad Course Outline: Business Taxation PGP II / Term VI, 2017-18

Uploaded by

Akhil Garg
This document outlines the course details for Business Taxation at the Indian Institute of Management, Ahmedabad. The course will introduce students to the main taxes in India, including Income Tax and Goods and Service Tax. It will be taught over 10 sessions by Prof. Uday Ranpara and will focus on topics like income from different sources, capital gains, exemptions and deductions. Student evaluation will be based on class participation, quizzes, and an end term exam. Reference materials will include a textbook on Business Taxation.

Copyright:

© All Rights Reserved
Download as DOCX, PDF, TXT or read online from Scribd
Download as docx, pdf, or txt
You are on page 1/ 3

Indian Institute of Management, Ahmedabad

Course Outline: Business Taxation


PGP II / Term VI, 2017-18
December 2017

Course Context:

India has several taxes which relate to business activity. Income tax applies to all
individuals and corporate persons who earn income. Goods and Service Tax (GST)
applies to supply of goods and services. Custom duty is levied when any person
imports goods. Each of the taxes has a different basis. In addition, some taxes are
applied by the states, for example, Land Revenue, Stamp Duty etc., while others are
levied by the Centre.

Every stage of business or management practice involves incidence(s) of taxation.


Towards compliance with the requirements of the tax law, business practices have to
be optimally structured. Further, every contract or project has to be conceived with
incidences of taxation. As the incidences of taxation change every year, the
relationship of taxation and management practices have to be continually appraised.
Thus, it is imperative for a manager to be well versed with the foundation and
incidences of taxation in India.

Objective

The objective of the course is to introduce the participants to the basis, incidence and
application of the main taxes in India, namely, Income Tax and Goods and Service
Tax.

Evaluation

The following are the components of evaluation for the course.

 Class Participation and Attendance 20%


 Quizzes 35%
 End Term 45%

i
Course Instructor:

Prof. Uday Ranpara


Visiting Faculty
Partner
Zinzuwadia & Co.
Email: ca.udayranpara@gmail.com

Reference material:

Book on Business Taxation by Prof. Akhileshwar Pathak and Savan Godiawala


published by McGraw Hill Education

Session Plan

Income Tax

Session 1 Topic: Income Tax: Introduction

Reading:
Chapter on Introduction
Chapter on Income Tax: Introduction

Session 2 Topic: Income from House Property

Reading:
Chapter on Income from House Property

Session 3 Topic: Business Income

Reading:
Chapter on Income from Business and Profession
Chapter on Capital Asset and Depreciation

Session 4 Topic: Business Income

Reading:
Chapter on Capital Asset and Depreciation
Chapter on Business Income: Special Provisions

ii
Session 5 Topic: Capital Gain

Reading:
Chapter on Capital Gain
Chapter on Capital Gains: Securities

Session 6 Topic: Capital Gain

Reading:
Chapter on Capital Gain: Depreciable Assets

Session 7 Topic: Other Sources and Salary

Reading:
Chapter on Income from Salary
Chapter on Income from Other Sources

Session 8 Topic: Aggregation and Carry Forward of Losses, and


Exemptions & Deductions

Reading:
Chapter on Aggregation and Carry Forward of Losses
Chapter on Exemption, Deduction and Rebates
Chapter on Exemption, Deduction and Rebates

Goods and Service Tax

Session 9 Topic: Goods and Service Tax

Reading:
Chapter on GST in the Exercise book

Session 10 Topic: Goods and Service Tax; and Course review / summary

Reading:
Chapter on GST in the Exercise book

iii

You might also like