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: Tax Planning for New BusinessUnit 3: Tax Planning & Financial Decisions
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Tax Planning & Managerial DecisionsUnit 5: Business Restructuring & Anti-avoidance
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 3 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 · 23 topics
01Unit 1: Concepts of Tax Planning
5 टॉपिक+
- Tax planning, tax avoidance, tax evasion and tax management
- Judicial views: McDowell and Vodafone cases
- Residential status of companies; place of effective management (POEM)
- Tax rates for companies and concessional regimes
- Minimum Alternate Tax
02Unit 2: Tax Planning for New Business
4 टॉपिक+
- Choice of form: sole proprietor, firm, LLP, company
- Location: SEZ, backward areas, IFSC
- Nature of business and incentives
- Start-up incentives
03Unit 3: Tax Planning & Financial Decisions
4 टॉपिक+
- Capital structure: debt vs equity
- Dividend policy and taxation of dividends
- Bonus shares and buy-back
- Deemed dividend
04Unit 4: Tax Planning & Managerial Decisions
5 टॉपिक+
- Make or buy
- Own or lease
- Repair, renew or replace
- Shut down or continue
- Depreciation planning
05Unit 5: Business Restructuring & Anti-avoidance
5 टॉपिक+
- Amalgamation: conditions and carry forward of losses
- Demerger
- Slump sale and conversion of firm into company
- General anti-avoidance rule (GAAR)
- Transfer pricing and double taxation avoidance agreements
About this course
आप यह कर पाएँगे
- Distinguish tax planning, tax avoidance, tax evasion and tax management
- Determine residential status and tax rates applicable to companies
- Use tax planning in setting up a new business: form, location and nature of business
- Apply tax considerations to financing decisions: debt vs equity, dividend and bonus
- Apply tax considerations to managerial decisions: make or buy, own or lease, repair or replace
- Explain tax aspects of amalgamation, demerger and slump sale, GAAR and transfer pricing
यह किसके लिए है
- MBA students of Semester 3 (AKTU) - Finance specialisation
- Students aiming at corporate finance, taxation and CA-firm roles
आपको क्या चाहिए
- Business Taxation basics (income tax concepts and heads of income)
- Financial Management (Semester 2) completed
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 is followed?
The AKTU (Dr. A.P.J. Abdul Kalam Technical University, Lucknow) MBA syllabus of Corporate Tax Planning (Semester 3). If your own university's syllabus differs, the centre follows your university syllabus and units.
Which law version is followed?
Concepts are taught as per the syllabus and the tax law applicable to your exam year; changes under the Income-tax Act, 2025 are explained alongside the older section numbers.
How will I be tested?
Unit-wise MCQ tests and a final paper at semester level, plus practice on short and long answer questions from previous university papers.
