UNIT I Income Tax
Behavioural Finance: Nature, Scope, Objectives, Significance and Application. The Psychology of Financial Markets and Investor Behaviour, Behavioural Finance Market Strategies, Prospect Theory and Mental Accounting - Investors Disposition Effect.
UNIT II Corporate Taxation
Classification, Tax incident, Computation of Taxable income and assessment of tax liability, dividend distribution tax, Minimum alternate tax and other special provisions relating to companies – Tax deduction at source, tax collection at source, recovery and refund of tax – Advance Tax.
UNIT III Indirect Tax
Introduction to Indirect Taxes – Basic concepts of GST – Valuation of Goods – Meaning and Scope of Supply Under GST – Taxability – Taxes to be Subsumed and not to be Subsumed under GST
UNIT IV Customs Duty
Basic concepts of customs duty – Classification of customs duty – Valuation under customs law – Conveyance, Clearance and warehousing– procedures – Baggage – post – stores and postal goods – Indirect Taxes on financial and operational decisions.
UNIT V Tax Planning and Management
Double taxation avoidance agreement and tax heavens – Tax planning and Management – Tax Planning with reference to Business Restructuring
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