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 Excise | 20% |
---|---|---|
2. | Customs | 10% |
3. | Service Tax | 10% |
4. | Export Promotion Schemes, Foreign Trade Policy, EOU, SEZ. | 10% | 5. | Central Sales Tax/ VAT Act | 5% | 6. | Income Tax including Fringe Benefit Tax. | 20% | 7. | Wealth Tax | 5% | 8. | Case Studies under Direct and Indirect Taxes. | 20% |
Recommended Books
Title | Author | Publisher |
---|---|---|
Direct Taxes: Law & Practice | V.K.Singhania | Taxmann |
Direct Tax Planning and Management | V.K.singhania | Taxmann |
Corporate Tax planning | R.N.Lakhotia | Vision Publications |
Central Excise | Gurusekharan | Snow White |
Systematic Approach to Income Tax and Central Sales Tax | Ahuja and Gupta | Bharat Law House |
Circulars issued by C.B.D.T. | ||
Income Tax Act, 1961 | ||
Income Tax Rules, 1962 |