CWA ICWA Final : Group III - Indirect & Direct - Tax Management

ICWAICWA ICWA (2008)FinalSyllabus and Books • Group III - Indirect & Direct - Tax Management

ICWA :: Final
Paper 14 : Indirect & Direct - Tax Management
[One Paper: 3 hours:100 marks]

Objective . . .

To gain expert knowledge about the direct and indirect tax laws in force and the relevant rules and principles emerging from leading cases.
To provide an insight into practical aspects and apply the provisions of laws to various situations.
To understand the various external Auditing Requirements under tax laws.
1.Central Excise20%
3.Service Tax10%
4.Export Promotion Schemes, Foreign Trade Policy, EOU, SEZ.10%
5.Central Sales Tax/ VAT Act5%
6.Income Tax including Fringe Benefit Tax.20%
7.Wealth Tax5%
8.Case Studies under Direct and Indirect Taxes.20%

Recommended Books

Direct Taxes: Law & PracticeV.K.SinghaniaTaxmann
Direct Tax Planning and ManagementV.K.singhaniaTaxmann
Corporate Tax planningR.N.LakhotiaVision Publications
Central ExciseGurusekharanSnow White
Systematic Approach to Income Tax and Central Sales TaxAhuja and GuptaBharat Law House
Circulars issued by C.B.D.T.
Income Tax Act, 1961
Income Tax Rules, 1962