Your roadmap · आपका रोडमैप
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Admission & first meetingप्रवेश और पहली मुलाकातEnquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.
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Part 1 of the syllabusपाठ्यक्रम भाग 1Unit-wise coaching with notes and doubt classes.
Unit 1: Concepts of Tax PlanningUnit 2: Taxation of CompaniesUnit 3: Tax Planning and Business Decisions
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Depreciation, Deductions and RestructuringUnit 5: TDS, Advance Tax and Return Filing
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 6 exam (university / board)विश्वविद्यालय / बोर्ड परीक्षाPrevious papers and full revision before the exam.
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Online tests & resultऑनलाइन टेस्ट और रिज़ल्टTake the tests online; your marks and result show in your student login and at the centre.
सिलेबस · पाठ्यक्रम
1 subject · 5 chapters · 28 topics
01Unit 1: Concepts of Tax Planning
5 टॉपिक+
- Tax planning, tax avoidance and tax evasion
- Tax management
- Residential status of a company and POEM
- General Anti-Avoidance Rules (GAAR)
- Need for corporate tax planning
02Unit 2: Taxation of Companies
6 टॉपिक+
- Computation of taxable income of a company
- Tax rates of domestic and foreign companies
- Concessional regime (22%)
- Minimum Alternate Tax (MAT) and MAT credit
- Carry forward and set off of losses
- Taxation of dividends
03Unit 3: Tax Planning and Business Decisions
6 टॉपिक+
- Location of a new business (SEZ, backward areas)
- Capital structure: debt vs equity
- Make or buy decision
- Own or lease decision
- Repair, replace or renew
- Shutdown or continue
04Unit 4: Depreciation, Deductions and Restructuring
5 टॉपिक+
- Depreciation on block of assets
- Additional depreciation
- Deductions available to companies (80G, 80JJAA)
- Tax aspects of amalgamation and demerger
- Conversion of firm into company
05Unit 5: TDS, Advance Tax and Return Filing
6 टॉपिक+
- Tax deduction at source on salary, contracts, professional fees, interest
- TAN and TDS returns
- Advance tax instalments for companies
- Form 26AS and AIS
- Return of income for companies (ITR-6)
- Due dates, interest and penalty
About this course
आप यह कर पाएँगे
- Distinguish tax planning, tax avoidance and tax evasion
- Compute the tax liability of a company under normal provisions, the concessional regime and MAT
- Use tax considerations in decisions such as lease vs buy and debt vs equity
- Calculate depreciation including additional depreciation on block of assets
- Apply TDS rates and advance tax instalments for companies
- Explain the return filing process and due dates for companies
यह किसके लिए है
- B.Com (Accounting & Taxation) students of Semester 6 (UP state universities)
- Students planning a career in taxation, CA firms or GST / income tax practice
आपको क्या चाहिए
- Enrolled in B.Com (Semester 5 / 6) of a UP state university
- University syllabus and previous papers of your semester, if available
- Basic knowledge of income tax heads from earlier semesters
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
सवाल
Which syllabus does this course follow?
It follows the UP State Universities NEP 2020 common minimum syllabus for B.Com. Where your own university's syllabus differs, the centre teaches your university's units and papers.
Which tax law is taught?
The income tax provisions in force for your exam year, as per the university syllabus; the trainer explains changes under the Income-tax Act, 2025 where relevant.
Are numericals asked?
Yes - company tax computation, MAT, depreciation and decision problems carry many marks.
