MLSU Mohanlal Sukhadia University 4804 - TAX LAWS AND PLANNING Syllabus

Paper 1.4: Tax Laws and Planning
Unit-I
Return of Income and Assessment Procedure: Filing of Return-PAN, Prescribed dates,
Return Forms, Audit of accounts, Authorized Signature, Representative Assessee, Filing of
Compulsory Return, Loss Return, Belated Return, Revised Return, Defective Return, Filing of
E-Return, Types of Assessment-Self, Regular, Re-assessment, Rectification of Mistake, Notice
of demand or refund of Tax, Penalties and Prosecutions.


Unit-II
Provisions of Tax Deducted at Source, Advance payment of Tax & Calculation of Interest, Tax
planning through Hindu Undivided Family and Partnership firm


Unit-III
Assessment of Companies and Co-operative Societies


Unit-IV
Tax Planning in respect of Capital Gains, Savings and Investments, Tax Planning for Non-
Residents


Unit-V
Tax Planning for New business, Tax consideration in specific decisions: capital structure,
dividend and bonus issue.


Suggested Readings:
Ahuja and Gupta : Professional approach to Direct Taxes Law and Practice including tax
planning, Bharat Law House Pvt. Ltd., New Delhi.
Mehotra, H.C. and Goyal, S.P. : Income Tax Law and Accounts including tax planning,
Sahitya Bhawan Publications,Agra
Singhania, Vonid, and Singhania, Kapil – Direct Tax Law and Practice, Taxmann Publication

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