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    School of Distance Education

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    Dilip Sankar Parippay Neelamana
    This document outlines the curriculum for a Diploma in Taxation program offered through the School of Distance Education at Bharathiar University in Coimbatore, India. The program consists of 4 papers covering various taxation topics. Paper 1 focuses on Income Tax Law, Paper 2 on Income Tax Practice, Paper 3 on Central Sales Tax, and Paper 4 on Value Added Tax and Service Tax. Each paper is divided into units and covers topics such as definitions, computations, procedures, assessments, and acts. Recommended reference books are provided for each paper. The program aims to provide students comprehensive knowledge of various taxation laws and their practical applications.

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    School of Distance Education

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    Dilip Sankar Parippay Neelamana
    51 views3 pages
    This document outlines the curriculum for a Diploma in Taxation program offered through the School of Distance Education at Bharathiar University in Coimbatore, India. The program consists of 4 papers covering various taxation topics. Paper 1 focuses on Income Tax Law, Paper 2 on Income Tax Practice, Paper 3 on Central Sales Tax, and Paper 4 on Value Added Tax and Service Tax. Each paper is divided into units and covers topics such as definitions, computations, procedures, assessments, and acts. Recommended reference books are provided for each paper. The program aims to provide students comprehensive knowledge of various taxation laws and their practical applications.

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    This document outlines the curriculum for a Diploma in Taxation program offered through the School of Distance Education at Bharathiar University in Coimbatore, India. The program consists of 4 papers covering various taxation topics. Paper 1 focuses on Income Tax Law, Paper 2 on Income Tax Practice, Paper 3 on Central Sales Tax, and Paper 4 on Value Added Tax and Service Tax. Each paper is divided into units and covers topics such as definitions, computations, procedures, assessments, and acts. Recommended reference books are provided for each paper. The program aims to provide students comprehensive knowledge of various taxation laws and their practical applications.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    51 views3 pages

    School of Distance Education

    Uploaded by

    Dilip Sankar Parippay Neelamana
    This document outlines the curriculum for a Diploma in Taxation program offered through the School of Distance Education at Bharathiar University in Coimbatore, India. The program consists of 4 papers covering various taxation topics. Paper 1 focuses on Income Tax Law, Paper 2 on Income Tax Practice, Paper 3 on Central Sales Tax, and Paper 4 on Value Added Tax and Service Tax. Each paper is divided into units and covers topics such as definitions, computations, procedures, assessments, and acts. Recommended reference books are provided for each paper. The program aims to provide students comprehensive knowledge of various taxation laws and their practical applications.

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    You are on page 1of 3

    Annex.57.L -Dip.

    in Taxation - (SDE) Page 1 of 3


    Annexure No. 57 L
    SCAA Dated 29.02.2008
    Bharathiar University :Coimbatore - 46
    School of Distance Education (SDE)


    Non Semester Pattern Scheme of Examinations (With effect from 2007 2008 onwards)

    DIPLOMA IN TAXATION

    1. Income Tax Law 100 Marks
    2. Income Tax Practice 100 Marks
    3. Central Sales Tax 100 Marks
    4. Value Added Tax(VAT) and Service Tax 100 Marks
    ------
    Total 400 Marks.
    ---------------------------------------------------------------------------------

    Paper I - Income Tax Law


    UNIT I : Definition Agriculture Income Previous Year Assesse Assessment year
    Person principal officer Resident Ordinary resident Non resident
    Deemed Income Income exempt from Tax

    UNIT II : Computation of Income from Salary

    UNIT III : Computation of Income from House Property

    UNIT IV : Computation of Income from Business or Profession

    UNIT V : Computation of Income from Capital gains and Income from other sources.




    Note: Distribution of Marks (Theory 40 %, Problem 60%)


    Books for Reference:


    1. Income Tax Law & Practice - Gaur & Narang
    2. Income Tax Law & Practice - H.C.Mehrotra
    3. Income Tax Law & Practice - B.B.Lal

    -----------------------------
    Annex.57.L -Dip. in Taxation - (SDE) Page 2 of 3
    Paper II Income Tax Practice

    UNIT I : Deduction from gross total Income
    UNIT II : Assessment of Individuals
    UNIT III : Assessment of Partnership Companies
    UNIT IV : Assessment of Joint Stock Companies
    UNIT V : Procedure for assessment Filing of returns Collection and recovery
    Refund of Tax Deduction of tax at source Advance payment of Tax
    Tax Credit Certificate

    Note: Distribution of Marks (Theory 20 %, Problem 80%)

    Books for Reference:

    1. Income Tax Law & Practice - Gaur & Narang
    2. Income Tax Law & Practice - H.C.Mehrotra
    3. Income Tax Law & Practice - B.B.Lal
    ------------------------------------------------------------------------------------------------------------

    Paper III Central Sales Tax

    UNIT I : Introduction of Central Sales Tax Law Important Definitions CST ACT
    1956 concepts of Sale and Inter State sales

    UNIT II : Sale to Government sale to Registered Dealer exempted transactions

    UNIT III : Liability to central sales Tax Quantum of sales Tax Procedure and forms
    under the CST Act

    UNIT IV : Restriction and conditions with regard to tax on sale or purchase of declared
    goods with in miscellaneous provisions.

    UNIT V : Company in liquidation Liability of directors in case of liquidation CST
    appellate Authority appeals, settlement of Disputes, Procedure, powers.

    Books for Reference
    1. Indirect Taxation V.Balachandran
    2. Indirect Taxes Law & Practice V.S.Datey
    3. Bare Act CST , 1956
    -----------------------------
    Annex.57.L -Dip. in Taxation - (SDE) Page 3 of 3

    Paper IV Value Added Tax (VAT) and Service Tax

    UNIT I : Value Added Tax (VAT)
    Introduction Evolution of VAT In India Meaning Objectives
    Features of VAT Laws TNVAT Act,2006 Definitions Input tax credit
    system Levy of taxes on sales right to use any goods Trans of goods
    involved in works contracts refund of tax on sales returns Deduction of
    tax at source in works contract exemption from tax.


    UNIT II : Assessment in various cases Liability of tax of persons firms Hindu
    Undivided family private company Appointment and powers of
    authorities Recovery Act Appeals and revisions.


    UNIT III : Introduction to service Tax Law meaning, Definition and Concepts.


    UNIT IV : Liability of service Tax payments and recovery of service Tax
    Registration , requirement & procedure Records and returns
    Assessments , Revision and appeal offences and penalties.


    UNIT V : Summary provisions for various Taxable services Advance ruling in
    service tax service Tax Audit service tax credit

    Books for Reference


    1. Bare Act TNVAT 2006
    2. Indirect Taxation V.Balachandran
    3. Indirect Taxes Law and practice-V.S.Datey

    *****************************

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