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Institute For Excellence in Higher Education (IEHE), Bhopal: Semester

This document outlines the syllabus for a course on Corporate Tax Management and Planning. The syllabus covers 7 topics: [1] computation of company tax liability and concepts of tax planning; [2] tax planning for new businesses; [3] tax planning related to capital structure, dividends, and bonuses; [4] tax planning for business decisions; [5] special tax provisions; [6] tax planning for amalgamations; and [7] tax payment procedures. It lists 4 reference books for the course.

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100 views1 page

Institute For Excellence in Higher Education (IEHE), Bhopal: Semester

This document outlines the syllabus for a course on Corporate Tax Management and Planning. The syllabus covers 7 topics: [1] computation of company tax liability and concepts of tax planning; [2] tax planning for new businesses; [3] tax planning related to capital structure, dividends, and bonuses; [4] tax planning for business decisions; [5] special tax provisions; [6] tax planning for amalgamations; and [7] tax payment procedures. It lists 4 reference books for the course.

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C-691

Institute for Excellence in Higher Education (IEHE), Bhopal


B.Com (HONOURS): PART-III Semester: VI
SUBJECT: ACCOUNTS HONOURS PAPER: HONOURS-I
TITLE: Corporate Tax Management and Planning
Maximum Marks: 150
SYLLABUS
[ASSESSMENT YEAR 2019-20]

I. Assessment of the Companies: Computation of total Income and tax liability of


companies. Introduction to tax Management: Concept of tax planning, tax avoidance
and tax evasion, corporate taxation and dividend tax.

II. Tax Planning for new business: Tax planning with reference to location, nature and
form of organisation of new business.

III. Tax Planning and Financial Management Decision: Tax planning relating to capital
structure decisions, Dividend policy, inter corporate dividend and Bonus Shares.

IV. Tax Planning and Managerial Decisions: Tax Planning in respect of own or lease,
Sale of assets used for scientific research, make or buy decision, repairs, replace
renewal or renovation and shut down or continue decisions.

V. Special Tax Provision: Tax provision relating to free trade Zones, infrastructure sector
and backward areas, Tax incentives for exports.

VI. Tax Issues Relating to Amalgamation: Tax planning with reference to Amalgamation
of companies.

VII. Tax Payment: Tax deduction and collection at sources advance payment of tax.

Reference Books:
1. Corporate Tax Planning and Management : H.C. Mehotra
2. Corporate Tax Planning : Kaushal Kumar Agarwal
3. Corporate Tax Planning & Business Tax Procedures : V.K. Singhania
4. Direct Tax Planning and Management (Taxman's Publication) : Vinod K. Sanghi

Approved for the session 2019–20 Page 1 of 1

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