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Corporate Tax Planning & Management
    • 1.1.1 Introduction to Tax
    • 1 .1.2 Introduction of Direct Taxation & Indirect Taxation
    • 1.1.3 Overview of Income Tax Law in India
    • 1.1.4 Different Direct Tax Laws 1
    • 1.1.5 Different Direct Tax Laws 2
    • 1.1.6 Different Direct Tax Laws 3
    • 1.1.7 Inter relationship of Direct Tax Laws 1
    • 1.1.8 Inter relationship of Direct Tax Laws 2
    • Introduction
    • 1.2.1 Introduction to Residential Status
    • 1.2.2 Norms Deciding Residential Status
    • 1.2.3 Residential Status of a Company
    • 1.2.4 Incidence of Tax
    • 1.2.5 Indian Income & Foreign Income
    • 1.2.6 Different Situations Income Tax
    • 1.2.7 Computation of Total Income of Company
    • 1.2.8 Tax Concessions & Incentives for Corporate Decision
    • Residential Status of Companies & Tax Incidence
    • 1.3.1 Computation of Total Tax Liability of a Company
    • 1.3.2 Computation of Total Tax Liability of a Company under MAT
    • 1.3.3 Rate of Inconme Tax of Companies
    • 1.3.4 Deemed Income MAT
    • 1.3.5 Sec 115O6 Tax provisions relating to SEZ
    • 1.3.6 Deductions under chapter VIA80IAIB
    • 1.3.7 Tax on Distributed Profits
    • 1.3.8 Tax Planning for Depreciation
    • 1.3.9 Set Off & Carry Forward of Losses
    • Tax Liability of Companies
    • 1.4.1 Introduction to Corporate Tax Planning
    • 1.4.2 Factors Considered for Tax Palnning
    • 1.4.3 Methods used for Tax Planning
    • 1.4.4 Tax Planning & Tax Evasion
    • 1.4.5 Tax Avoidance And Not tax Planning
    • 1.4.6 Tax Avoidance And Tax Evasion
    • 1.4.7 Tax Planning & Tax Management
    • 1.4.8 Case Study
    • 2.1.1 Meaning of Tax Planning
    • 2.1.2 Tax Planning with Reference to Locational Aspect - 1
    • 2.1.3 Tax Planning with Reference to Locational Aspect - 2
    • 2.1.4 Tax Planning with Reference to Nature of Business - 1
    • 2.1.5 Tax Planning with Reference to Nature of Business - 2
    • 2.1.6 Tax Planning with Reference to Form of Organization - 1
    • 2.1.7 Tax Planning with Reference to Form of Organization - 2
    • 2.1.8 Tax Planning with Reference to Form of Organization - 3
    • 2.2.1 Introduction to Financial Management Decsions
    • 2.2.2 Capital Structure Decisions
    • 2.2.3 Factors Determining Capital Structure
    • 2.2.4 Need for Capital Structure Planning
    • 2.2.5 Capital Structure Decsion & Tax Planning
    • 2.2.6 Introduction to Dividend Policy
    • 2.2.7 Types of Dividend
    • 2.2.8 Dividend Policy
    • 2.2.9 Determinants to Dividend Policy
    • 2.2.10 Tax Implications on Dividend Policy
    • 2.2.11 Issue of Bonus Shares
    • 2.2.12 Conditions for Issue of Bonus Shares
    • 2.2.13 Issue of Bonus Shares & Taxation
    • 2.2.14 Purchase of Assets out of Own Funds
    • 2.2.15 Purchase of Assets out of Borrowed Funds
    • Tax Planning with Reference to Financial Management Decision
    • 3.1.1 Managerial Decision
    • 3.1.2 Introduction to Make or Buy Decision
    • 3.1.3 Factors Affecting Make or Buy Decision
    • 3.1.4 Classification in Make or Buy
    • 3.1.5 But or Lease Decsion
    • 3.1.6 Advantages & Disadvantages of Buying or Leasing Decsion - 1
    • 3.1.7 Advantages & Disadvantages of Buying or Leasing Decsion - 2
    • 3.1.8 Case Study
    • Tax Consideration in Specific Managerial Decision
    • 3.2.1 Introduction o Employees Remuneration
    • 3.2.2 Tax Implications of Employee Compensation Package to Employer - 1
    • 3.2.3 Tax Implications of Employee Compensation Package to Employer - 2
    • 3.2.4 Fixation of Tax Liability
    • 3.2.5 Tax Planning Regarding Remuneration Planning
    • 3.2.6 Introduction to Scientific Research Assets
    • 3.2.7 Tax Planning with Reference to Scientific Research Assets - 1
    • 3.2.8 Tax Planning with Reference to Scientific Research Assets - 2
    • 4.1.1 Introduction to International Taxation
    • 4.1.2 Tax Heaven
    • 4.1.3 Controlled Foreign Corporations (CFC)
    • 4.1.4 Double Taxation Relief
    • 4.1.5 Agreement with Foreign Countries Sec 90 Bilateral Relief - 1
    • 4.1.6 Agreement with Foreign Countries Sec 90 Bilateral Relief - 2
    • 4.1.7 Numerical Problem - 1
    • 4.1.8 Numerical Problem - 2
    • 4.1.9 Sec - 90 A
    • 4.1.10 Countries with which No Agreement Exists Sec 91 Unilateral Relief
    • 4.1.11 Foreign Tax Credit
    • 4.1.12 Taxation of Business Process Outsourcing Units in India
    • International Taxation
    • 4.2.1 Meanong of Transfer Pricing
    • 4.2.2 Section 92
    • 4.2.3 Arm's Length Price Sec 92F
    • 4.2.4 Process to Calculate Arm's Length Price
    • 4.2.5 Transfer Pricing Challenges in International Transaction
    • 4.2.6 Transfer Pricing Challenges in Domestic Transaction
    • 4.2.7 Introduction to Cost Accounting Principles
    • 4.2.8 Applicaion of Generally Accepted Cost Accounting Principles
    • 4.2.9 Techniques for Determining Arm's Length Price - 1
    • 4.2.10 Techniques for Determining Arm's Length Price - 2
    • 4.2.11 Numerical Problem - 1
    • 4.2.12 Numerical Problem - 2
    • 4.2.13 Case Study
    • Transfer Pricing
    • 4.3.1 Introduction to Advanced Pricing Agreements
    • 4.3.2 Application of APA - 1
    • 4.3.3 Application of APA - 2
    • Advanced Pricing Agreements
    • 5.1.1 Introduction to Goods & Service Tax
    • 5.1.2 Genesis of GST in India
    • 5.1.3 Constitutional Amendment for GST
    • 5.1.4 Registration under GST Act
    • 5.1.5 List of Exempted Goods from GST
    • 5.1.6 List of Exempted Services from GST
    • 5.1.7 Meaning of Supply under GST
    • 5.1.8 Meaning of Supply of Goods & Services - 1
    • Goods & Service Tax
    • 5.2.1 Meaning of Supply of Goods & Services - 2
    • 5.2.2 Scope of Supply of Goods & Services - 1
    • 5.2.3 Scope of Supply of Goods & Services - 2
    • 5.2.4 Numerical Problem - 1
    • 5.2.5 Numerical Problem - 2
    • 5.2.6 Time of Supply
    • 5.2.7 Time of Supply us 12 of CGST Act
    • 5.2.8 Time of Supply of Services
    • Meaning & Scope of Supply of GST
    • 5.3.1 Time of Supply of Vouchers
    • 5.3.2 Time of Supply of service under RCM
    • 5.3.3 Numerical Problem - 1
    • 5.3.4 Numerical Problem - 2
    • 5.3.5 Valuation of Supply
    • 5.3.6 Types of Supply - 1
    • 5.3.7 Types of Supply - 2
    • 5.3.8 Numerical Problem
    • Time & Types of Supply
    • 5.4.1 Input Tax Credit under GST
    • 5.4.2 Eligibility for Claiming ITC under GST
    • 5.4.3 Numerical Problem
    • 5.4.4 Tax Provisions Related to Job Work
    • 5.4.5 Tax Provisions Related to E- Commerce
    • 5.4.6 Case Study
    • Input Tax Credit