Tax Practitioner - LSC / Q1002
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Course Code – ANG3 ------------ Duration – 40 Sessions (3 Hrs ) + Practical 100 hrs
Objective: To gain understanding and to provide working knowledge of procedures, records and returns under tax laws an companies act.
Study Note: 1 – Concept of Taxation
Constitution of India – Taxation under Constitution – Direct and Indirect Taxes – Constitutional (101st) Amendment – Taxes to be subsumed under GST – Information on website
Study Note: 2 – Goods and Service Tax
Introduction to GST – Taxes under GST – Registration – Supply – Input Tax Credit – Payment of Taxes – Returns
Study Note: 3 – Customs Law
Introduction – Scope of Custom laws – Important Definitions – Functions of Custom Department – Taxable event for import/Export of Goods – Different Types of Custom Duties – Valuation – Import Procedures – Export Procedures – Baggage – Different Exemptions from Customs Duty – Refunds.
Study Note: 4 – Income Tax
Origin and Basic Concepts – Income exempted from Tax – Income from Salaries – Income from House property – Profit and Gains of Business and Profession – Income from Capital Gains –Income from Other Sources- Assessments – Tax Deduction at Sources (TDS) – Returns.
Study Note: 5 – Tax Invoice, Credit and Debit Notes
Invoice under GST – importance of Tax invoice under GST – Contents – Provisions regarding Tax invoice in Special Cases given under Rule 54 – Provisions of Transportation of Goods without issue of invoice – Interest applicable under GST – Provisions pertaining to collection of Tax and its indication in invoice (Sec. 32 and 33) – Credit and Debit Notes – Basic features of GST Return Mechanism – Matching, Reversal and Reclaim of Input Tax Credit – Electronic Liability Ledger – Electronic Credit Ledger – Electronic Cash Ledger – Types of assessment – Penalties under GST – Audit in GST.
Study Note: 6 – Practical & Assignment (100 hrs)
E-Filing of Return – TDS – GST Return – Income tax Return – Customs Duty Automation – ESIC – Provident Fund.
MS Office – MS Excel – Speed in Typewriting 25 WPM.
FEE DETAILS
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Sl.No |
Course NSQF Code |
Course |
Session (3 Hrs) |
Assignment & Practical |
FEE Details Maximum inclusive of Tax |
Course Total fee |
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|
TNASDCL |
AAC |
CENTRE |
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1 |
LSC/Q1002 |
Tax Practitioner |
40 |
100 Hrs |
1,000 |
5,000 |
6,000 |
12,000 |