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method=getSyllabusAndCoursePlanBySubjectId&subjectId=5978&displayBelow=Not

CourseName:TAXPLANNINGAND
Class:5BCOMHB
ADMINISTRATION
CourseCode:COH532
Syllabus

TotalTeachingHoursForSemester:60 NoofLectureHours/Week:4
MaxMarks:100 Credits:3
CourseObjective
Everyassesseswhoseincomecrossesthetaxablelimithastocompulsorilypaytaxes.Knowledgeabouttax
planning helps every assesse to plan and reduce the burden of taxes. This course on Tax Planning and
Administrationisofferedasacorepaperinthefifthsemester.Thecoursehighlightsthevariousprinciples
and canons of taxation. It familiarizes the students about the different types of assessments and returns. It
provides advanced knowledge on assessments of different persons and also gives an insight in to the
proceduretoundertaketaxplanningthatarisesinthecourseofassessmentsandfilingofreturns.Asapre
requisite,studentsareexpectedtohaveathoroughknowledgeontheassessmentofincomeofindividuals.

LearningOutcome
Toprovideanunderstandingofhowassessmentcanbedonebyindividuals,firmandcompany.
Todeveloptheknowledgeofsoundtaxplanningwhichisbeneficialforthelongterm..
ToprovideanunderstandingtoclaimbenefitofsettingindustrialunitsinSEZ,andothertradezones.

Unit1 TeachingHours:8
PrinciplesandCannonsofTaxation
Benefitapproach,principlesofequity,abilitytopay,costofserviceprinciples.Cannonsoftaxation,Typesoftaxesproportional,
progressive and regressive advantages and disadvantages. Taxable capacity meaning, determinants and measurement of taxable
capacity.

Unit2 TeachingHours:7
TaxPlanningIntroduction
BasicConcepts:MeaningofTaxplanning,taxavoidanceandtaxevasion.Differencesbetweentaxplanning,taxavoidanceandtax
evasion,requisitesofgoodtaxplanning,factorsandtypesoftaxplanning,benefitsoftaxplanning.

Unit3 TeachingHours:6
TaxPlanningandManagerialDecisions
TaxPlanningbasedonResidentialStatus,NatureofBusiness,FormofBusinessOrganization,LocationofBusiness,TaxPlanning
and Managerial DecisionsCapital Structure Decisions, Own or Lease an Asset, Repair or Replace, Hire Purchase vs. Installment
Purchase,MakeorBuyacomponent,Mergers,EmployeeRemuneration.

Unit4 TeachingHours:15
AssessmentofindividualandHUF.
Assessment of Individuals, HUF Computation of Income from salaries including valuation of perquisites, Income from house
propertyProfitsandgainsofbusinessorprofessionwithspecialreferencetopresumptivetaxation,Capitalgains,Incomefromother
sourcesComputationoftotalincomeandtaxliability.

Unit5 TeachingHours:15
AssessmentofFirmandcompany
PartnershipFirm:ConditionsforfirmtobeassessedasFIRM,Bookprofitsu/s40(b),ComputationoftotalIncomeandtaxliability,
Assessment of Companies. Minimum Alternate tax, corporate dividend tax, Computation of total income and tax liability of
company.

Unit6 TeachingHours:4
Exemptionsforspecialundertakings
Exemptions for Undertakings in Free trade zones, Units in Special Economic Zones, 100% EOU, Industries exporting certain
articles/things,UndertakingsinNortheasternregions.(sec10A,10AA,10B.

Unit7 TeachingHours:5

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ReturnofIncome
Meaningofreturnofincome,Compulsoryfilingofreturns,interestincaseofdefault,Returnofloss,BelatedReturn,RevisedReturn,
Documents required to be furnished along with return, Time limit for filing return of income, Defective return, PAN, Authorized
signatoriestotheReturnofincome

EssentialTextBooks
1.Gaur,V.B.(2013).PlanningandManagementofCorporateTaxation,NewDelhi:KalyaniPublishers.

RecommendedReading
1. Shuklenra ,A.Gurtha, M.G.(2012).Tax planning under Direct Taxes, New Delhi: Modern Law
Publications.
2.Singhania,V.K.(2011).StudentsGuidetoIncomeTax.NewDelhi:TaxmanPublications.
3.Manoharan,T.N.(2011).Students'HandBookonIncomeTaxLaw.Chennai:SnowwhitePublicationsP.Ltd.
4.Ahuja,G.&Gupta,R.(2011)SystematicApproachtoIncomeTaxandCentralSalesTax,NewDelhi:Bharat
lawHouse.

5.Mursgrave,R.(2010).TheTheoryofPublicFinance.NewDelhi:McGrawHill.

CoursePlan

Planned Noof
Unit Heading Details Method Reading/Ref
date hours

Public
Finance
(2015)byDr.
Benefitapproach,principlesof
01/06/2016 Principles Chalkand R.KLekhi
equity,abilitytopay,costof
2.00 Unit1 andCannons talk,Ppt andDr.
04/06/2016 serviceprinciples.Cannonsof
ofTaxation Discussions. Joginer
taxation
Singh
Kalyani
Publishers

Public
Finance
Typesoftaxesproportional,
(2015)byDr.
progressiveandregressive
06/06/2016 Principles R.KLekhi
advantagesanddisadvantages. SelfLearning
4.00 Unit1 andCannons andDr.
11/06/2016 Taxablecapacitymeaning Module.
ofTaxation Joginer
determinantsandmeasurements
Singh
oftaxablecapacity
Kalyani
Publishers

Public
MeaningofTaxplanning,tax
Finance
avoidanceandtaxevasion.
(2015)byDr.
Differencesbetweentax
13/06/2016 Chalkand R.KLekhi
TaxPlanning planning,taxavoidanceandtax
4.00 Unit2 talk,Ppt andDr.
18/06/2016 Introduction evasion,requisitesofgoodtax
Discussions. Joginer
planning,factorsandtypesof
Singh
taxplanning,benefitsoftax
Kalyani
planning
Publishers

GaurV.B
(2016)
TaxPlanningbasedon Planningand
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9/19/2016 111.93.136.228/KnowledgePro/displaySyllabusCoursePlan.do?method=getSyllabusAndCoursePlanBySubjectId&subjectId=5978&displayBelow=Not

20/06/2016 TaxPlanning ResidentialStatus,Natureof Chalkand management


4.00 Unit3 and Business,FormofBusiness talk,problem ofCorporate
25/06/2016
Managerial Organization,Locationof Discussions. taxation,New
Decisions Business delhi:
Kalyani
Publisher

TaxPlanningandManagerial
GaurV.B
DecisionsCapitalStructure
(2016)
Decision,OwnorLeasean
Planningand
TaxPlanning Asset,RepairorReplace,Hire
27/06/2016 Chalkand management
and Purchasevs.Installment
4.00 Unit3 talk,problem ofCorporate
02/07/2016 Managerial Purchase,MakeorBuya
Discussions. taxation,New
Decisions component,Mergers,Employee
delhi:
Remuneration,paymentof
Kalyani
Dividendandconceptof
Publisher
Deemeddividend

Taxation
DeductionsfromtotalIncome: LawsbyV.P
04/07/2016 Assessment Deductionsinrespectof Chalkand GaurandD.B
4.00 Unit4 ofindividual payments talk,problem Narang
09/07/2016 andHUF. 80C,80CCC,80CCD, Discussions. C(2016)
80D,80DD,80DDB, Kalyani
Publisher

Poster
Taxation
presentation
LawsbyV.P
ontax
11/07/2016 Assessment 80E,80G, GaurandD.B
planningfor
4.00 Unit4 ofindividual 80GG,80GGA,80GGB,80GGC, Narang
16/07/2016 Individuals.
andHUF. 80QQB,80RRB,80U C(2016)
Service
Kalyani
learning
Publisher
component.

Taxation
LawsbyV.P
18/07/2016 Assessment Computationoftotalincome Chalkand GaurandD.B
4.00 Unit4 ofindividual andtaxliabilityforindividuals talk,problem Narang
23/07/2016 andHUF. andHUF Discussions. C(2016)
Kalyani
Publisher

Taxation
LawsbyV.P
25/07/2016 Assessment Computationoftotalincome Chalkand GaurandD.B
4.00 Unit4 ofindividual andtaxliabilityforIndividual talk,problem Narang
30/07/2016 andHUF. andHUF Discussions. C(2016)
Kalyani
Publisher

Taxation
LawsbyV.P
01/08/2016 Assessment Chalkand GaurandD.B
Computationoftotalincome
4.00 Unit4 ofindividual talk,problem Narang
06/08/2016 andtaxliabilityforHUF
andHUF. Discussions. C(2016)
Kalyani
Publisher

08/08/2016
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9/19/2016 111.93.136.228/KnowledgePro/displaySyllabusCoursePlan.do?method=getSyllabusAndCoursePlanBySubjectId&subjectId=5978&displayBelow=Not

13/08/2016 4.00 Mse Mse Mse

GaurV.B
(2016)
PartnershipFirm:Conditions Planningand
15/08/2016 Assessment forfirmtobeassessedasFirm, Chalkand management
4.00 Unit5 ofFirmand Bookprofitsu/s40(b), talk,problem ofCorporate
20/08/2016 company ComputationoftotalIncome Discussions. taxation,New
andtaxliability delhi:
Kalyani
Publisher

GaurV.B
(2016)
Planningand
22/08/2016 Assessment MinimumAlternatetax, Chalkand management
4.00 Unit5 ofFirmand ComputationofBookprofits talk,problem ofCorporate
27/08/2016 company forthepurposeofMAT, Discussions. taxation,New
delhi:
Kalyani
Publisher

GaurV.B
(2016)
Planningand
ProblemsonComputationof
29/08/2016 Assessment Chalkand management
MATCorporatedividendtax,
4.00 Unit5 ofFirmand talk,problem ofCorporate
03/09/2016 TotalIncomecomputationand
company Discussions. taxation,New
taxliability
delhi:
Kalyani
Publisher

GaurV.B
(2016)
Planningand
ExemptionsforUndertakingsin
05/09/2016 Exemptions Chalkand management
Freetradezones,Unitsin
4.00 Unit6 forspecial talk,problem ofCorporate
10/09/2016 SpecialEconomicZones,100%
undertakings Discussions. taxation,New
EOU
delhi:
Kalyani
Publisher

GaurV.B
(2016)
Planningand
Industriesexportingcertain
12/09/2016 Exemptions Chalkand management
articles/things,Undertakingsin
4.00 Unit6 forspecial talk,problem ofCorporate
17/09/2016 Northeasternregions.(sec
undertakings Discussions. taxation,New
10A,10AA,10B)
delhi:
Kalyani
Publisher

Meaningofreturnofincome, GaurV.B
Compulsoryfilingofreturns (2016)
Interestincaseofdefault, Planningand
Returnofloss,BelatedReturn, management
19/09/2016 RevisedReturn,Defective Chalkand ofCorporate
Returnof
4.00 Unit7 return,Duedateforfiling talk,problem taxation,New
24/09/2016 Income
returnsPermanentAccount Discussions. delhi:

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number,Authorizedsignatories Kalyani
toreturnofIncome. Publisher

CIA1

Component/Task1

CIADetails
Infographicsontaxplanningforindividuals.Toassessstudentsabilitytopresentconceptual
learninginapictorialform/usingposterordigitalgraphics.Thestudentswillpresenttheirpostersto
fiveIndividualswhoarenotawareoftaxplanningschemes.
LearningObjective
1.ToImprovepresentationskills

ToEnhancecreativityanddesignthinking

Toenablestudentstoapplytheoryinpractice.
EvaluationRubrics
4Marks 3Marks 2Marks 1Marks
CATEGORY
Excellent Good Fair NeedsImprovement
Theartworkis Theartworkis Theartworkis
plannedcarefully planned planned Theartworkshows
Objectives understandingall carefully littleevidenceof
adequately
conceptsand understandingof understandingof understandingofthe
instructionsare mostconcepts someconceptsand concepts
clearly andinstructionsis instructions andinstructions.
demonstrated. demonstrated. demonstrated.
ThePresentation
ThePresentationwas ThePresentationisnot
wasextremely ThePresentation
Creativity thoughtoutand nicelythoughtoutand creative,requirelot
wasnicelythought
couldbemore morethinkingand
creative.Careful outandcreative.
creative.Couldhave understandingofthe
attentiontodetails Lacksalittle
providedlittlemore subject.Shouldrequire
hasbeengiven. attentiontodetails.
attentiontodetails. higherattentionto
Infographicis Infographicis
Infographiclooks details.Infographic
excellentlybrought broughtoutnicely.
fine. looksincomplete.
out.
Allgraphicsare
Allgraphicsare
Graphics relatedtothetopic
relatedtothetopic Allgraphicsare Somegraphicsrelate
andmakeiteasier
andcontributeclear relatedtothetopic tothetopic
torelatetothe
meaning
topicunderstand.
Theinformation
Theinformation Theinformation
sharedto Theinformation
Awareness sharedto sharedtoindividuals
individualswas sharedwas
level individualswas wasUsefulbutless
Usefuland Incomplete.
highlyappreciated. informative.
informative.
Theartworkshows
Theartworkshows
outstanding Theartworkshows
Theartworkshows verylittle
craftsmanship, faircraftsmanship
goodcraftsmanship, craftsmanship,with
Skill withclear andlittleattentionto
withclearattention littleorno
attentionto controland
toorganizationand attentiontocontrol
organizationand adaptation
adaptationinusing andadaptationin
adaptationinusing inusingthechosen
thechosenmedium. usingthechosen
thechosen medium.
medium.
medium.
Component/Task2

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CIADetails
MultiplechoiceObjectivetest.Toassessstudentsabilitytounderstandincometaxprovisions.
LearningObjective
Toteststudentsabilitytorecalltheincometaxprovisions.
EvaluationRubrics
20MCQs.Eachcarry.5marks.
CIA3

Component/Task1

CIADetails
Grouppresentationandeachgroupconsistsof56members.Thestudentsareexpectedtomakea
presentationontheassigned/chosentopic.

Thestudentsshallbeevaluatedindividuallybasedontherubric.
LearningObjective
Abilitytoworkasateam
Developcomprehensionabilityamongststudents
Articulateandpresentthoughtscoherently
Enhancepublicspeakingandpresentationskills

EvaluationRubrics
Criteria Excellent Verygood Satisfactory Needto
Improve
1620 1215 811
Below8
Content Thepresentation The Thepresentation Thepresentation
demonstrates presentation demonstratesthe demonstratesthe
clearpurposeand demonstrates purposeand purposeand
subjectcitesat clearpurpose subjectcitesat subjectbutdoes
leastfour andsubject leasttwo notgiverelevant
pertinent citesatleast pertinent examplesor
examples twopertinent examplesbut adequatefactsor
supportedwith examples doesnotsupport statistics.The
factsand/or supportedwith withadequate conclusionisnot
statisticsand factsand/or factsand/or convincing.
convincing statisticsand statistics.The
argumentsand concludeswith conclusionisnot
concludeswith conviction. convincing.
conviction.
Delivery Holdsattention Consistentuse Displays Holdsnoeye
ofentire ofdirecteye minimaleye contactwith
audiencewiththe contactwith contactwith audience,as
useofdirecteye audience,but audience,while entirereportis
contact,seldom stillreturnsto readingmostly readfromnotes
lookingatnotes notes fromthenotes
Speaksinlow
Speakswith Speakswitha Speaksin volumeand/or
Modulationin satisfactory unevenvolume monotonous
volumeand variationof withlittleorno tone,which
maintains volumeand maintenanceof causesaudience
audienceinterest maintainsthe interestbythe todisengage
andemphasize reasonable audience
keypoints interestofthe
audience.
Organization Abletosequence Average Displays Displaysno
information accuracywith minimal accuracyin
accurately information accuracyof information
sequencing information sequencing
sequencing
Enthusiasm(Based Demonstrates Moderate Showslittle Showsno
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Enthusiasm(Based Demonstrates Moderate Showslittle Showsno
onevaluators strong enthusiastic enthusiasmabout interestintopic
Observation) enthusiasmabout feelingsabout thetopicbeing presented
topicduring topic presented
entire
presentation
Q&Asession Demonstrates Isateasewith Isuncomfortable Doesnothave
fullknowledge expected withinformation graspof
byansweringall answerstoall andisableto informationand
classquestions questions, answeronly cannotanswer
with without rudimentary questionsabout
explanationsand elaboration questions subject
elaboration

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