TAX PLANNING & MNAGEMENT कर नियोजन एवं प्रबंधन M.COM (ABST) SEMSTER – 4. PAPER-1.

What Will You Learn?

• What Will I Learn? | आप क्या सीखेंगे?
• By the end of this course, students will be able to:
• • Understand the concept of tax planning, tax avoidance, and tax evasion
• • Apply tax planning techniques based on residential status
• • Plan tax liability related to salary income
• • Understand tax treatment of income from house property
• • Apply strategies for capital gains tax planning
• • Learn provisions relating to clubbing of income
• • Plan tax structure while starting a new business
• • Understand tax implications of capital structure decisions
• • Apply tax planning in dividend policy and bonus shares
• • Evaluate own vs lease decisions from a tax perspective
• • Understand make-or-buy managerial decisions
• • Learn provisions related to securities transaction tax
• • Understand tonnage tax and equalisation levy
• • Learn restrictions on cash transactions
• • File different types of income tax returns correctly