📈 Business & Money

Principles of Taxation in India

This comprehensive course on the 'Principles of Taxation in India' provides an in-depth understanding of the Indian taxa...

448

Views

📈

Sections

1. Introduction to Taxation in India
15 views

An overview of the Indian taxation system, its history, and its evolution.

9 topics (11 versions)

1.1History of Taxation in India

1.2Constitutional Provisions

1.3Tax Governance

1.4Tax Policy and Reforms

1.5Roles of Central and State Governments

1.6Tax Legislation Process

1.7Key Tax Authorities

1.8Recent Developments in Taxation

1.9Taxpayer's Charter

2. Direct Taxes
1 views

In-depth study of direct taxes including income tax, corporate tax, and wealth tax.

9 topics (9 versions)

2.1Introduction to Direct Taxes

2.2Income Tax Basics

2.3Corporate Tax

2.4Wealth Tax

2.5Capital Gains Tax

2.6Minimum Alternate Tax (MAT)

2.7Dividend Distribution Tax

2.8Double Tax Avoidance Agreement (DTAA)

2.9Tax Deduction at Source (TDS)

3. Indirect Taxes
1 views

Exploring the structure and types of indirect taxes in India, including GST and customs duty.

9 topics (9 versions)

3.1Introduction to Indirect Taxes

3.2Goods and Services Tax (GST)

3.3Customs Duty

3.4Excise Duty

3.5Service Tax

3.6VAT and CST

3.7GST Registration and Compliance

3.8GST Returns and Filing

3.9GST Input Tax Credit

4. Tax Administration and Compliance
3 views

Understanding the administrative processes and compliance requirements for taxpayers.

9 topics (9 versions)

4.1Taxpayer Identification Numbers

4.2Filing Tax Returns

4.3Tax Audits and Assessments

4.4Penalties and Prosecutions

4.5Tax Evasion and Avoidance

4.6Dispute Resolution

4.7Appeals and Revisions

4.8Advance Rulings

4.9Tax Compliance for Individuals

5. Corporate Taxation
2 views

Detailed examination of taxation principles applicable to corporations in India.

9 topics (9 versions)

5.1Corporate Tax Structure

5.2Computation of Corporate Income

5.3Deductions and Exemptions

5.4Taxation of Foreign Companies

5.5Transfer Pricing

5.6Tax Planning and Management

5.7Corporate Social Responsibility (CSR) and Tax

5.8Taxation of Mergers and Acquisitions

5.9International Taxation

6. Personal Taxation
1 views

Guidance on personal taxation including income tax computation, deductions, and exemptions.

9 topics (9 versions)

6.1Individual Taxation Basics

6.2Income Tax Slabs

6.3Deductions Under Section 80C

6.4Exemptions Under Section 10

6.5House Property Income

6.6Income from Other Sources

6.7Filing Personal Tax Returns

6.8Tax Planning for Individuals

6.9Taxation of Salaried Individuals

7. International Taxation
2 views

Insights into taxation issues related to international transactions and cross-border entities.

9 topics (9 versions)

7.1Introduction to International Taxation

7.2Double Taxation Relief

7.3OECD Guidelines

7.4Base Erosion and Profit Shifting (BEPS)

7.5Transfer Pricing Regulations

7.6Tax Treaties and Agreements

7.7Permanent Establishment

7.8Taxation of E-commerce

7.9Cross-border Taxation of Services

8. Tax Planning and Management
2 views

Strategies and best practices for effective tax planning and management.

9 topics (9 versions)

8.1Tax Planning Overview

8.2Short-term vs Long-term Planning

8.3Investment and Tax Planning

8.4Tax-efficient Investment Vehicles

8.5Tax-saving Instruments

8.6Risk Management in Tax Planning

8.7Impact of Life Events on Tax Planning

8.8Estate Planning and Tax

8.9Tax Planning for Retirement

9. Taxation of Special Entities
1 views

Understanding the taxation framework for trusts, non-profits, and other special entities.

9 topics (9 versions)

9.1Taxation of Trusts

9.2Charitable Institutions and Tax

9.3Taxation of Non-profit Organizations

9.4Co-operative Societies and Tax

9.5Taxation of Housing Societies

9.6Taxation of Political Parties

9.7Start-ups and Taxation

9.8Taxation of Partnership Firms

9.9Mutual Funds and Taxation

10. Tax Technology and Digital Transformation
1 views

Exploring how technology is transforming tax compliance and administration.

9 topics (9 versions)

10.1Digital Tax Administration

10.2E-filing of Tax Returns

10.3Use of Artificial Intelligence in Tax

10.4Blockchain and Tax Compliance

10.5Automated Tax Solutions

10.6Data Analytics in Taxation

10.7Cybersecurity in Tax Systems

10.8Digital Payments and Tax

10.9Emerging Technologies in Tax

11. Ethics and Responsibility in Taxation
2 views

Exploring the ethical responsibilities and challenges faced by taxpayers and tax professionals.

9 topics (9 versions)

11.1Ethical Standards in Taxation

11.2Professional Conduct for Tax Advisors

11.3Corporate Social Responsibility and Tax

11.4Tax Avoidance vs Tax Evasion

11.5Transparency in Tax Reporting

11.6Anti-money Laundering Laws

11.7Taxpayer's Rights and Responsibilities

11.8Social Implications of Taxation

11.9Whistleblowing in Tax Fraud

Earn your certificate

Sign in to track your progress

When you’re signed in, we’ll remember which sections you’ve viewed. Finish all sections and you’ll unlock a downloadable certificate to keep or share.

Principles of Taxation in India

Sections

1. Introduction to Taxation in India15 views

2. Direct Taxes1 views

3. Indirect Taxes1 views

4. Tax Administration and Compliance3 views

5. Corporate Taxation2 views

6. Personal Taxation1 views

7. International Taxation2 views

8. Tax Planning and Management2 views

9. Taxation of Special Entities1 views

10. Tax Technology and Digital Transformation1 views

11. Ethics and Responsibility in Taxation2 views

Sign in to track your progress

1. Introduction to Taxation in India
15 views

2. Direct Taxes
1 views

3. Indirect Taxes
1 views

4. Tax Administration and Compliance
3 views

5. Corporate Taxation
2 views

6. Personal Taxation
1 views

7. International Taxation
2 views

8. Tax Planning and Management
2 views

9. Taxation of Special Entities
1 views

10. Tax Technology and Digital Transformation
1 views

11. Ethics and Responsibility in Taxation
2 views