Corporate Tax Planning (MBA)

Tax planning for companies in financing, investment, managerial and restructuring decisions.

6 MonthsDuration 5Chapters23Topics

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Syllabus · पाठ्यक्रम

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01Unit 1: Concepts of Tax Planning 5 topics

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 topics

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 topics

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 topics

Make or buy
Own or lease
Repair, renew or replace
Shut down or continue
Depreciation planning

05Unit 5: Business Restructuring & Anti-avoidance 5 topics

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

You will be able to

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

Who it is for

MBA students of Semester 3 (AKTU) - Finance specialisation
Students aiming at corporate finance, taxation and CA-firm roles

What you need

Business Taxation basics (income tax concepts and heads of income)
Financial Management (Semester 2) completed

Questions

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.