Format No: ACD07

LESSON PLAN
Name of the Faculty : Mahalakshmi.M
Course
: B.Com

Aim:
To introduce the basic concepts of Taxation.
To elevate knowledge of classifications of taxes.
To make students to understand the taxation system of India.
To obtain awareness on offences and penalties and other related regulations.

Class & Section

Subject & Code

Period

: II B.COM A
: Business Taxation (BPZ4D)

: NOV15-APR16

Issue No:
01

Revision:
00

MONTH/
DATE

TOPIC

Teaching
methodology

Objectives

Durati
on

To introduce the subject and its Lecture/Rhetor 5

23.11.2015 to UNIT I
Objectives
of
Taxation
ical
importance.
28.11.2015
Canons of Taxation - To learn basics of taxation.
Questioning.
Tax system in India
To gain knowledge of taxation
system in India.

30.11.2015 to Direct and Indirect To

educate
the
categories of taxes.
Taxes Meaning and
05.12.2015

Learning
Activity/Evalua
tion

Learning Outcomes

Format No: ACD- Issue No:

Revision:
Discussion Forum./ Able to know the basics of taxation.
07
01
00
Oral questioning. Able to gain knowledge about
Indian taxation system.

on 5
different Building
Prior
Knowledge.
To recognize the type of tax.
To look into the types of taxes.

One Minute Paper Able to recognize the type of tax

Precision in the categories of taxes.

UNIT II
To initiate the concept of excise Surveys with 5
Central Excise Duty
Exemplifier.
duty.
Classification Levy To
understand
the
duties
and
Collection
of
specified to the central excise
duty

07.12.2015 to Excise
tariff Act to be levied.
Clearance
of
14.12.2015
To understand the Levy and
excisable goods
Collection of Excise duty.
To differentiate excise duty and
sales tax.

Self
Reflection/ Can understand the concept of
excise duty.
short written test.
Able to understand the duties
specified to the central excise
tariff Act to be levied.
Came to know the Levy and
Collection of Excise duty.
Able to differentiate excise duty
and sales tax.

Types.

MONTH/
DATE

TOPIC

Objectives

Exemption
from To recognize the Exemption
excise duty Excise
from excise duty.
and
Small
Scale
15.12.2015 to
To find out the Clearance of
Industries Excise
excisable goods.
04.01.2016
and Exports
To identify the different kinds of
exercise duty.
Demand,
Refund, To explain law related to levy
and collection of duty.
Rebate
of
Central

To
enable students to know the
Excise
duty

circumstances of
rebate,
05.01.2016 to Offences
and
penalty,
interest,
refund
etc.,
11.01.2016
Penalties Settlement

To
identify
the
methods
of
Appellate provisions.
excise duty collection.
UNIT III

To

explore

the

scope

and

Teaching
methodology

Durati
on

Assumption
Busting.

Just-in-Time
5
Teaching
& Clarification
Pauses.

Learning
Activity/Evalua
tion

Learning Outcomes

Differentiated
Can recognize the Exemption from
assignment
and
excise duty.
homework/
Be clear in the Clearance of
evaluating
the
excisable goods.
assignment.
Able to identify the different kinds
of exercise duty.
Self
Reflection/ Understands the law related to levy
snap test.
and collection of duty.
Be familiar with the circumstances
of
rebate, penalty, interest,
refund etc.,
Can identify the methods of excise
duty collection.
Presentations/ oral Better understanding of scope and

Format No: ACD07

Total Hours:
REFERENCES:
1.
2.
3.
4.

Practical Approach to Income Tax Ahuja Girish and Gupta Ravi

Students Guide to Income Tax by Dr. Vinod K. Singhania and Monica Singhania.
Indirect Taxes - Datty
Business Taxation - T.S. Reddy & Dr. Y. Hariprasad Reddy

SIGNATURE OF THE FACULTY

SIGNATURE OF THE HOD

Issue No:
01

Revision:
00