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Corporate Tax Planning and Management (B.Com)

Tax planning for companies, deductions, MAT, tax on business decisions, TDS and return filing.

6 MonthsDuration 5Chapters28Topics
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Syllabus · पाठ्यक्रम

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01Unit 1: Concepts of Tax Planning 5 topics
  1. Tax planning, tax avoidance and tax evasion
  2. Tax management
  3. Residential status of a company and POEM
  4. General Anti-Avoidance Rules (GAAR)
  5. Need for corporate tax planning
02Unit 2: Taxation of Companies 6 topics
  1. Computation of taxable income of a company
  2. Tax rates of domestic and foreign companies
  3. Concessional regime (22%)
  4. Minimum Alternate Tax (MAT) and MAT credit
  5. Carry forward and set off of losses
  6. Taxation of dividends
03Unit 3: Tax Planning and Business Decisions 6 topics
  1. Location of a new business (SEZ, backward areas)
  2. Capital structure: debt vs equity
  3. Make or buy decision
  4. Own or lease decision
  5. Repair, replace or renew
  6. Shutdown or continue
04Unit 4: Depreciation, Deductions and Restructuring 5 topics
  1. Depreciation on block of assets
  2. Additional depreciation
  3. Deductions available to companies (80G, 80JJAA)
  4. Tax aspects of amalgamation and demerger
  5. Conversion of firm into company
05Unit 5: TDS, Advance Tax and Return Filing 6 topics
  1. Tax deduction at source on salary, contracts, professional fees, interest
  2. TAN and TDS returns
  3. Advance tax instalments for companies
  4. Form 26AS and AIS
  5. Return of income for companies (ITR-6)
  6. Due dates, interest and penalty

About

You will be able to

  • 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

Who it is for

  • B.Com (Accounting & Taxation) students of Semester 6 (UP state universities)
  • Students planning a career in taxation, CA firms or GST / income tax practice

What you need

  • 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

Questions

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.

Download the syllabus (PDF)

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