CS Professional Advance Tax Laws Video Classes : While preparing the video lectures an attempt has been made to present the material in a unified and cohesive manner, giving the blend of provisions of Direct Tax Laws and Indirect Tax Laws. This paper comprises two parts. The first part (Part A) deals with ‘Direct Tax Management the second part (Part B) deals with the ‘Customs, and GST along with Rules. Every effort has been made to give the latest information, wherever possible including changes made by the Finance Act.
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CS Professional Advance Tax Laws Video Classes : Chapter 1 : Taxation of Individual, Partnership, LLP and Companies |
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Lesson Outline, Learning Objectives, Introduction and Constitutional Provisions, What is Finance Act?, Part I: Basic Concepts and Taxation of Individ, Basic Concepts, Computation of Taxable Income and Tax Liability of an Assessee, Tax Rates for AY 2018-19, Determination of Residential Status [Section 6] , Scope of Total Income [Section 5] , Various Heads of Income , Income under the Head Salaries (Section 15 to 17) , Income from House Property (Section 22 to 27) , Profits and Gains of Business or Profession (Section 28 to 44DB) , Capital Gains, Income from other Sources, Clubbing of Income, Set off and Carry Forward of Losses, Deductions from Gross Total Income u/s 80C to 80U, Self Test Questions, Part II: Taxation of Partnership Firms/Limited Liability Partner, Assessment as a Firm [Section 184], Taxation of Limited Liability Partnership (LLP), Self Test Questions, Part III: Taxation of Compa, Constitutional Provisions, Meaning of Company, Categories of Companies, Tax Incidence on Company, Rates of Income Tax for the Assessment Year 2018-19, Minimum Alternate Tax (MAT), Dividend Distribution Tax (DDT) (Section 115O), Taxation of Foreign Dividends (Section 115BBD), Self Test Question
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CS Professional Advance Tax Laws Video Classes : Chapter 2 : INTERNATIONAL TAXATION |
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PART I: TAXATION OF NON-RESIDENTS ENTITY,
Lesson OutlinE, Learning Objective, Who is a Non-Resident, Tax Incidence on Non Resident (Section 5, Business Connectio, Incomes Exempt in the hands of Non-Resident / Foreign Company [Section 10, Special provisions for computing profits and gains in case of Non-Re, [Deemed/Presumptive Income/Taxation, Charge of Tax on Incomes Arising to Non Residents or Foreign Companies, Special Rates [Section 115A to 115BBA, Special Provisions Relating to Certain Incomes of Non-Resident Indian, Self-Test Questions, PART II: ADVANCE RULING Concept of Advance Ruling, Who can seek Advance Ruling?, Authority for Advance Ruling (AAR) (Section 245O, Application for Advance Ruling (Section 245Q, Powers of the Authority (Section 245U, Applicability of Advance Ruling (Section 245S, Question Preclude, Advance Ruling to be Void [Section 245T, Self-Test Questions PART III: TRANSFER Introduction, Importance of transfer pricing, Transfer pricing provisions in india, What is arm’s length price?, Associated Enterprises (AE), Meaning of in ernational transaction, Transfer pricing – Applicability to Domestic Transactions, Transfer Pricing – Methods, Reference to Transfer Pricing Officer, Advance Pricing Agreement, Roll Back Provision in AP, Transfer pricing – Documentation, Transfer Pricing – Penalty for Contravention , Self-Test Question PART IV: DOUBLE TAXATION AVOIDANCE AGREEMENTS Double Tax Avoidanc, Agreements with Foreign Countries or Specified Territories (Section 9, Adoption by Central Government of Agreement between Specified Associations for Double Taxation Relief (Section 90A), Countries with which no Agreement Exists (Section 91), Necessity for DTA, Taxation of Income from Air and Shipping Transport under DTA, Permanent Establishment (PE), Foreign Tax Credit, Passive Foreign Investment Company (PFIC), Self-Test Questions |
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CS Professional Advance Tax Laws Video Classes : Chapter 3 : TAX PLANNING AND TAX MANAGEMENT |
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Lesson Outline, Learning Objectives , Concept of Tax Planning , Tax Planning, Tax Avoidance and Tax Evasion, Difference between tax Planning, Tax Avoidance and Tax Evasion, Objectives of Tax Planning, Importance of Tax Planning, Essentials of Tax Planning, Types of Tax Planning, Areas of Tax Planning in the context of the Income-Tax Act, 1961, Form of the Organisation, Locational Aspects, Nature of Business, Some General Considerations Regarding New Business, Setting up and Commencement of Business vis-à-vis Tax Planning , Measures of Tax Planning in Relation to Setting Up and Commencement, Tax Planning Relating to Corporate Restructuring, Concept of Reverse Merger, Tax Planning Relating to Financial Management Decisions, Tax Planning Relating to Non-Residents, Tax Planning for Indian Collaborators, Tax Planning for Employees, Planning in the Context of Court Rulings and Legislative Amendments, Statutory Force of the Notifications, Organisation of Tax Planning Cells, Lesson Round Up Self Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 4 : INDIRECT TAX LAWS AND PRACTICE -AN INTRODUCTION |
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Lesson Outline, Learning Objectives, Introduction, Constitutional Provisions in Relation to Taxation, Indirect Taxes, Goods and Service Tax, Lesson Round Up, Self-Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 5 : CUSTOMS LAW |
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Introduction and Basic Concepts, Valuation, Assessment of Imported and Export goods and Procedural aspects, Lesson Outline, Learning Objectives, PART I: INTRODUCTION AND BASIC CONCEPTS OF CUSTOMS LAW Introduction, Statutory Provisions of Customs Act, 1962, Limbs of Customs Law, Important Definitions, Levy of Custom Duty, Taxable Event, Types of Duties under Customs, Self-Test Questions PART II: VALUATION, ASSESSMENT OF IMPORT,EXPORT GOODS AND PROCEDURAL ASPECTS Introduction, Valuation of Goods for Levy of Customs Duty, Valuation of Imported Goods, Valuation of Export Goods, Assessment of Duty, Provisional Assessment of Duty [Section 18], Determination of Duty Where Goods Consist of Article, to Different Rates of Duty (Section 1, Re-Importation of Goods (Section 20), Duty on Pilfered Goods (Section 13), Goods Derelict, Wreck, Etc. (Section 21), Abatement of Duty on Damaged or Deteriorated Goods (Section 22), Remission of Duty on Lost, Destroyed or Abandoned Goods (Section 23), Denaturing or Mutilation of Good (Section 24), Power to Grant Exemption from Duty (Section 25), Refund and Recovery Provisions (Section 26 To 28D), Self Test Question
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CS Professional Advance Tax Laws Video Classes : Chapter 6 : CUSTOMS LAW |
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Arrival or Departure and Clearance of Imported or Export Goods, Warehousing, Duty Drawback, Baggage and Miscellaneous Provisions PART I: ARRIVAL OR DEPARTURE AND CLEARANCE OF IMPORTED OR EXPORT GOODS Introduction, Provisions Relating to Conveyances Carrying Imported or Export Goods, Provisions Relating to Arrival or Departure of Goods, Clearances of Imported Goods And Export Goods (Section 44 To 51), Clearance of Export Goods, Procedure for Exports through Inland Container Depots, Goods in Transit (Section 52 to 56), Self Test Question PART II: WAREHOUSING, DUTY DRAWBACK BAGGAGE AND MISCELLANEOUS PROVISIONS Warehousing (Section 57 to 73), Case Studies, Duty Drawback (Section 74 to 76), Baggage (Section 77 to 81), Goods Imported or Exported by Post [Section 82 to 84], Stores [Section 85 to 90], Provisions Relating to Coastal Goods and Vessels , Coastal Goods [Section 91 to 99], Self Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 7 : CUSTOMS LAW – SEARCH, SEIZURE, CONFISCATION OF GOODS, OFFENCES AND PENALTIES |
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Lesson Outline, Lesson Objective, Searches, Seizure and Arrest, Confiscation of Goods (Section 111 To 127), Offences and Prosecution Provisions (Section 132 to 140A), Self Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 8 : ADVANCE RULING, SETTLEMENT COMMISSION AND APPELLATE PROCEDURE |
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Lesson Outline, Learning Objectives, Advance Ruling, Settlement Commission, Appellate Procedures, Adjudication and Appellate Provisions under Customs Laws, (A) Appeals to Commissioner (Appeals)(Section 128), (B) Appellate Tribunal (Section 129), Lesson Round Up, Self Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 9 : PROMISSORY ESTOPPEL IN FISCAL LAWS,TAX PLANNING AND TAX MANAGEMENT |
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Lesson Outline, Learning Objectives, Meaning of Doctrine of Promissory Estoppel, Requirements of Promissory Estoppel, Doctrine of Promissory Estoppel And Fiscal Laws, Case Studies, Limitation of the Doctrine, Tax Planning, Customs Act and Tax Planning, GST Law and Tax Planning, Lesson Round Up, Self-Test Question
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CS Professional Advance Tax Laws Video Classes : Chapter 10 : AN OVERVIEW OF GOODS AND SERVICES TAX |
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Lesson Outline, Learning Objectives, Introduction, Challenges of Previous Tax Structure, Concept of GST, GST-Timeline in India, Features of GST Law in Indian, Framework of GST, Common provision of CGST, SGST, IGST and UTGST, Classification of Goods and Services, Rates of GST, Advantages of GST, Disadvantages of GST, Global Perspective of GST, Legislative Background, Administrative Mechanism, Lesson Round Up, Self Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 11 : THE CENTRAL GOODS AND SERVICES TAX LAW “CGST” |
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Lesson Outline, Learning Objectives, The Central Goods and Services Tax Act, 2017, Levy and Collection of Tax, Scope of Supply, Tax liability on Composite and Mixed Supplies [Section 8], Composition Levy [Section 10], Power to grant Exemption from Tax [Section 11], Time and Value of Supply, Lesson Round Up, Self Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 12 : Input Tax Credit, Job Work and Input Service Distributor |
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Lesson Outline, Learning Objectives, Eligibility and Conditions for taking Input Tax Credit “ITC”, Apportionment of Credit and Blocked Credits [Section 17], Availability of Credit in Special Circumstances [Section 18], Taking Input Tax Credit In respect of Inputs and C, Goods Sent for Job Work [Section 19], Manner of Distribution of Credit by Input Service Distributor [Section 20], Manner of Recovery of Credit Distributed In Excess [Section 21], Lesson Round Up, Self Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 13 : Registration, Accounts and Records, Payment, Refunds, Returns, Tax Invoice, Credit and Debit Note, E Way Bill |
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Lesson Outline, Learning Objectives ., Registration, Persons liable f548or Registration [Section 22], Persons not liable for Registration [Section 23], Compulsory Registration in certain cases [Section 24], Procedure for Registration [Section 25], Deemed Registration [Section 26], Special provisions relating to casual taxable pers, non-resident taxable person [Section 27], Amendment of Registration [Section 28], Cancellation of Registration [Section 29], Revocation of Cancellation of Registration. [Section 30], Accounts and Records, Accounts and other Records [Section 35], Period of Retention of Accounts [Section 36], Payment of Tax, Payment of Tax, Interest, Penalty and other amounts [Section 49], Interest on delayed payment of Tax [Section 50], Tax deduction at Source [Section 51], Collection of tax at Source [Section 52], Transfer of Input Tax Credit [Section 53], Refunds, Refund of Tax [Section 54], Refund in certain cases [Section 55], Interest on delayed Refunds [Section 56], Consumer Welfare Fund [Sect on 57], Utilisation of Fund [Section 58], Returns, Furnishing details of Outward Supplies [Section 37], Furnishing details of Inward Supplies [Section 38], Furnishing of Returns [Section 39], First Return [Section 40], Claim of Input Tax Credit and Provisional acceptance thereof [Section 41], Matching, reversal and reclaim of Input Tax Credit [Section 42], Matching, Reversal and Reclaim of reduction in Output Tax liability [Section 43], Annual Return [Section 44], Final Return [Section 45], Notice to Return defaulters [Section 46], Levy of late fee [Section 47], Goods and Services Tax Practitioners [Section 48], Tax Invoice, Credit and Debit Notes , Tax Invoice [Section 31], Prohibition of unauthorised collection of Tax [Section 32], Aamount of tax to be indicated in tax invoice and other documents [Section 33], Credit and Debit notes [Section 34], Lesson Round Up, Self Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 14 : Assessment, Audit, Search and Seizure, Offences and Penalties |
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Learning Objectives, Assessment, Self-Assessment [Section 59], Provisional Assessment [Section 60], Scrutiny of Returns [Section 61], Assessment of Non-Filers of Returns [Section 62], Assessment of Unregistered Persons [Section 63], Summary Assessment in Certain Special Cases [Section 64], Audit, Audit by Tax Authorities [Section 65], Special Audit [Section 66], Inspection, Search, Seizure and Arrest, Power of Inspection, Search and Seizure [Section 67], Inspection of Goods in Movement [Section 68], Power to Arrest [Section 69], Power to Summon Persons to give evidence and produce Documents [Section 70], Access to Business Premises [Section 71], Officers to assist Proper Officers [Section 72], Demands and Recovery, General Provisions Relating to Determination of Tax [Section 75], Tax Collected but not paid To Government [Section 76], Tax Wrongfully Collected and paid to Central Governm, State Government [Section 77], Initiation of Recovery Proceedings [Section 78], Recovery of Tax [Section 79], Payment of Tax and Other Amount in Instalments [Section 80], Transfer of Property to be Void in Certain Cases [Section 81], Tax to be First Charge on Property [Section 82], Provisional Attachment to Protect Revenue in Certain Cases [Section 83], Continuation and Validation of Certain Recovery Proceedings [Section 84], Liability in Case of Transfer of Business [Section 85], Liability of Agent and Principal [Section 86] , Liability in Case of Amalgamation or Merger of Companies [Section 87], Liability in Case of Company in Liquidation [Section 88], Liability of Directors of Private Company [Section 89], Liability of Partners of Firm to Pay Tax [Section 90], Liability of Guardians, Trustees, etc. [Section 91], Liability of Court of Wards, etc. [Section 92], Special Provisions Regarding Liability to Pay Tax, Interest or Penalty in Certain Cases [Section 93], Liability in other Cases [Section 94], Offences and penalties, Penalty for Certain Offences [Section 122], Penalty for Failure to Furnish Information Return [Section 123],
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CS Professional Advance Tax Laws Video Classes : Chapter 15 : Integrated Goods and Services Tax Act, 2017 |
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Lesson Outline, Learning Objectives ., What is Integrated Goods and Services Tax Act, 2017, Definitions [Section 2], Supplies Outside India which do not Constitute Export, Administration under IGST Act, Levy and collection [Section 5], Power to grant exemption from tax [Section 6], Determination of Nature of Supply, Inter-State Supply [Section 7], Intra-State Supply [Section 8], Supplies in Territorial Waters [Section 9], Place of Supply of Goods or Services or Both, Place of Supply of Goods other than Supply of Goods Imported into, or Exported from India [Section 10], Place of Supply of Goods Imported into, or Exported from India [Section 11], Place of Supply of Services where Location of Supplier, Recipient is in India [Section12], Place of Supply of Services Where Location of Supplier or Location, Recipient is Outside India [Section 13], Special Provision for Payment of Tax by a Supplier of Online Information and Database Access or Retrieval Services [Section 14], Refund of Integrated Tax Paid on Supply of goods to Tourist Leaving India [Section 15], Zero Rated Supply [Section 16], Apportionment of Tax and Settlement of Funds, Transfer of Input Tax Credit [Section 18], Tax Wrongfully Collected and Paid to Central Government or State Government [Section 19], Miscellaneous, Lesson Round Up Self Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 16 : The Union Territory Goods and Services Act, 2017 |
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Lesson Outline, Learning Objectives, Extent and Commencement of UTGST [Section 1], Definitions [Section 2], Provisions Relating to Administration, Basis of Charge or Charging Section [Section 7], Power to Grant Exemption from Tax [Section 8], Payment of Tax [Section 9], Transfer of Input Tax Credit [Section 10], Demand and Recovery, Tax Wrongfully Collected & Paid to the Central or Union Territory Govt [Section 12], Recovery of Tax [Section 13], Advance Ruling, Transitional Provisions, Migration of existing Taxpayers [Section 17], Transitional arrangements for input tax credit [Section 18], Transitional Provisions Relating to Job Work [Section 19], Miscellaneous Transitional Provisions [Section 20], Miscellaneous Provisions, Lesson Round Up, Self Test Questions
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CS Professional Advance Tax Laws Video Classes : Chapter 17 : GST Compensation Cess |
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Lesson Outline, Learning Objectives, What is Goods and Services Tax (Compensation to States) Act, 2017, Definitions [Section 2], Projected Growth Rate [Section 3], Base Year [Section 4], Base Year Revenue [Section 5], Projected Revenue for any Year [Section (6)], Calculation and Release of Compensation [Section 7)], Levy and Collection of Cess [Section 8], Returns, Payments and Refunds [Section 9], Crediting Proceeds of Cess to Fund [Section 10], Other Provisions Relating to Cess [Section 11], Lesson Round Up, Self Test Questions, TEST PAPER, Test Paper
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