Income Tax MBA Notes

Hey buddy I’m looking for the MBA program Income tax notes for that will you please help me here to get the notes?

[Shaleen]

Feel free buddy I will help you here to gte the income tax notes of MBA program so that you can have idea about it.


Here is the notes MBA program

MBA-FM 4: TAX PLANNING AND MANAGEMENT Max. Hours: 40

Unit I (8 Sessions)
Nature and scope of tax planning: Nature, Objectives of Tax management. Assessment of tax. Financial year. Assessee -types Residential status Non-resident Indians.

Unit II (10 Sessions)
Tax on individual income: Salaries. Standard deduction. Valuation of Perquisites Calculation of tax etc. Tax deductible at source.

Unit III (10 Sessions)
Corporate income tax: Tax concession and incentives for corporate decision. Tax planning for depreciation; Treatment of losses & unabsorbed items; Carry forward and set off losses. Tax and business reorganization: merger and amalgamation. Tax
appeals; Revision & Review

Unit IV (6 Sessions)
Wealth tax on closely held companies; Valuation of assets; Filing of returns; Assessment; Appeals; Review; Revision and
Rectification

Unit V (6 Sessions)
Central Excise Act 1994 and Excise planning; Customer Protection Act 1962 and Customers planning. (working knowledge is
required for these )

SUGGESTED READINGS:

1) Bhatia H L- Public Finance (Vikas) 1999, 20th ed.

2) Lakhotia R N- How to Save Wealth Tax (Vision Book) 2001, 9th ed.

3) Palkhiwala- Income Tax (Tripathi Publication)

4) Prasad Bhagwati- Income Tax Law & Practice (Vishwa Prakashan) 1997, 23rd ed.

5) Santaram R- Tax Planning by Reports (Taxman) 1978.

6) Singhania V K- Direct Taxes, Law & Practice (Taxman) 2002.



For full information buddy please go through the file