AC6.5 Business Taxation

19/11/2020 2 By indiafreenotes
Unit 1 Customs Duty [Book]  
Introduction to Customs duty VIEW
Customs Procedures VIEW
Levy and Collection of Customs duty VIEW VIEW
Exemptions from Customs Duties VIEW
Goods included under Customs Duty ACT VIEW
Methods of Valuation of Customs Duty [including anti-dumping and safe guard duty] VIEW
Problems on Custom Duty VIEW


Unit 2 Tax Under e-Environment [Book]  
Filing of Income tax returns (ITR) VIEW
Types of income tax return forms VIEW
Benefit of filing ITR VIEW
Document required to filing ITR, Different sections of ITR returns VIEW
ITR form 26AS significance returns VIEW
Advance Tax Sections VIEW
Tax deducted at Source (TDS) VIEW
Online Payment of tax VIEW
Problems on Advance Tax and TDS VIEW
Extra Topics  
Sales Tax / Central Sales Tax: Meaning and Definition, Features VIEW
Levy and Collection of duties not covered under GST VIEW
Tax Administration VIEW
Taxable value of Goods and Services not covered under GST VIEW
Determination of Tax Liability VIEW


Unit 3 Assessment of Firms [Book]  
Meaning of Partnership, Firm and Partners VIEW
New Scheme of Taxation of Firms VIEW
Assessment of Firms (Section 184) VIEW
Computation of firm’s Business Income VIEW
Treatment of Interest, Commission VIEW
Remuneration received by partners VIEW
Problems on Computation of Firms Total income and Tax liability VIEW


Unit 4 Assessment of Companies [Book]  
Assessment of Companies Meaning VIEW
Meaning of Company, Types of Companies VIEW
Computation of Depreciation u/s 32 VIEW
Computation of Taxable Income of Companies VIEW
Minimum Alternative Tax (MAT) VIEW
Deductions u/s 80G, 80GGB, 80IA, 80 IB, 80IC VIEW


Unit 5 Treatment of Taxes Under Different Cases [Book]  
Double Taxation relief VIEW
Provisions regulating Transfer pricing VIEW
Arm’s Length Pricing VIEW