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- Essential tax components
- Business Income from running a business
- Capital Gains on sale of shares or assets
- Salaries and profits earned by directors or owners
- License or any other fees earned by directors
- Tax on business income:
- Individuals/ Proprietorships
- Partnerships
- LLPs
- Companies
- Private trusts
- Minimum Alternate Tax (MAT) and its applicability
- Tax on Distribution of Profits of a Company
- Exemptions on Public Trusts
- Taxation of trustees and representative assessees
- How to secure tax exemption
- Tax exemptions for ‘startups’
Diploma in Tax Litigation and Advanced Corporate Taxation
Quick Facts
| particular | details | |||||
|---|---|---|---|---|---|---|
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Medium of instructions
English
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Mode of learning
Self study, Virtual Classroom
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Mode of Delivery
Video and Text Based
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Frequency of Classes
Weekdays, Weekends
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Learning efforts
8-10 Hours Per Week
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Course and certificate fees
Fees information
₹ 60,000
certificate availability
Yes
certificate providing authority
National Skill Development Corporation +1 more
The syllabus
Tax on Business Income
Tax On Executive Remuneration: Assessment And Litigation Proceedings
- Tax on Consultancy Fees and Royalty
- Tax on Salary and Bonus
- Tax on Profit Share
- Tax on ESOPs and Sweat Equity
- Clubbing of income and exceptions
Tax Deduction At Source/ Withholding Tax: Key Litigious Issues In Domestic And International Tax
- Key heads for TDS deduction
- Income from Salary
- Rental Income
- Dividend Income
- Interest Income
- Income from Other Sources
- When is TDS not to be deducted?
- Should TDS be deducted for non-taxable income?
- Consequences of not deducting TDS
- How to rectify TDS return subsequently
- Equalization Levy and compliance
- TDS credit mechanism of Google and other online operators
Deductibility Of Business And Professional Expense
- Deductions for business and professional expenditure
- Allowable and disallowable business expenses
- Depreciation and methods of calculation
- Deductibility of R&D Expense
Tax On M&A And Other Business Transactions
- Startup or investment tax
- Capital Gains on Exits
- Short term and long-term capital gains
- Reinvestment
- Carry-forward of loss in M&A transactions
- Tax on Amalgamations
- Tax on Partition
- Accounting Standards & Taxation
Benami Transactions And Black Money Law
- Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
- Incentives for disclosure of black money
- Punishment for black money under black money legislation and inc law
- Income tax implications for black money
- Money laundering vs. black money
- Benami Transactions Prohibition Act , 1988 and 2016 Amendment
- What is a benami asset or transaction?
- Consequences of Benami Transactions
- Attachment of property
- Fine
- Imprisonment
- Case study of Shahrukh Khan’s bungalow
- How to challenge attachment of property
How To Comply With Tax Laws
- Payment of taxes on time
- TDS
- Income Tax
- Capital gains
- Advance Tax Payment
- Filing of Quarterly and Annual Returns
- Tax Audits
Consequences Of Violation Of Tax Laws
- Investigative powers of tax authorities
- Raids, search and seizure
- Attachment and freezing of bank accounts
- Other powers
- Typical stages in tax proceedings
- Income Tax Notice
- Representation and Hearing Before Assessing Officer
- CIT (Appeals)
- ITAT
- Appeal to High Court
- Writ
- SLPs
- Civil Consequences - Interest and Penalty
- Criminal Consequences and imprisonment
- Lookback provisions and record-keeping for tax
- How tax proceedings work
- Settlement process in tax litigation
International Taxation And Dtaas
- Sources of International Tax Law
- Does international tax law apply to you if you don’t have an office offshore?
- Does international tax law apply to international payments such as Google Adwords, Amazon Web Services, etc.?
- Model Tax Treaties and treaty interpretation of DTAAs under VCLT and OECD
- Section 9 and Business Connection under Income Tax Act
- Double Taxation Avoidance Agreements and Structure
- Permanent Establishment (in Model Agreements and DTAAs)
- Capital Gains
- Royalty
- Fee for Technical Services
- Tax Information Exchange Provisions
- Tax Credit / Refund Provisions
- Permanent Establishment
- Fixed Place PE
- Agency PE
- Service PE
- Withholding tax under DTAAs and Indian law
- Conflict between domestic law and treaties
- Impact of General Anti-Avoidance Rule (GAAR)
- International Tax Issues in Secondment Arrangements
Tax Havens And Structuring
- Benefits of using tax haven structures
- Regulation of tax havens
- Review of capital gains provision in tax-haven DTAAs
- Double-Irish with a Dutch Sandwich structure
- Case study - How Google, Apple, Amazon and other global corporations save billions in taxes due to cross-border structuring
- Case study of tax havens:
- Mauritius for investment and financing transactions
- Singapore
- Dubai
- Cyprus
- DTAA Amendments with Mauritius, Cyprus and Singapore
- International tax structuring - Use of SPVs and tax havens
- Vodafone Case and subsequent amendment
- Consequences of Round Tripping
- Double tax treaty credit systems
Advanced Issues In International Tax
- Use of Holding Company Structures
- How to structure a global business for tax efficiency
- Place of Effective Management (POEM)
- Do Commissionaire Arrangements constitute a PE?
- Base Erosion and Profit Shifting (BEPS) on Advanced Tax Saving Strategies
- Thin Capitalization Rules
- Controlled Foreign Corporations
- General Anti-Avoidance Rules (GAAR)
International Tax: Penalties & Dispute Resolution
- Penalties under Indian domestic law
- Tax avoidance vs. tax evasion
- General Anti-Avoidance Rule (GAAR) and Special Anti-Avoidance Rule FATCA
- Information exchange provisions
- International cooperation under DTAAs
- Tax Information Exchange Agreements (TIEAAs)
- Case study of Switzerland’s secrecy norms under DTAAs
- How to safeguard against future risks - Authority for Advanced Rulings (AAR)
- Settlement of disputes with tax authorities
- Transfer pricing disputes in offshore jurisdictions
International Transfer Pricing
- Why should non-tax experts know about transfer pricing?
- When does transfer pricing become applicable?
- Arms’ Length Pricing and methods
- Comparable uncontrolled price method (CUP)
- Resale Price Method
- Cost-Plus Method
- Transactional net Margin method(TNMM)
- Profit Split Method
- How to choose an appropriate method
- Role of an advanced pricing agreement (APA)
- US-India APA
- Associated Enterprises
- Permanent Establishment
- Safe Harbour Rules
- Place of Effective Management
- Sample Transfer Pricing Agreement
Stamp Duty
- How to calculate stamp duty
- Stamp duty for:
- Licensing
- Asset Purchase
- Investment Transactions
- Amalgamations
- Loan Transactions
- Security Creation: Pledge, Mortgage and Hypothecation
- Stamp duty exemptions for intra-group transactions
- Consequences of insufficient or no stamping
- Expiry of stamp paper
- Implication of bringing an instrument into another state
Goods And Services Tax
- Need of GST
- Substituted taxes and surviving taxes
- Types and rates of GST
- Concept of ‘supply’, ‘place of supply’, ‘aggregate annual turnover’
- Determination of place of supply in complex scenarios
- Zero and nil-rated supply
- Forward charge mechanism and reverse charge mechanism
- GST Registration: Requirements, process and exceptions
- Input tax credit and when it is not available
- Composition scheme: Eligibility, rate of tax, compliance and advantages
- TDS in GST
- GST Refund
- GST Returns and online filing process
- Impact of GST on import and export of Goods and Services
- E-way Bills
- Invoice Format
- Debit - Credit Note
Tax Litigation: Drafting And Filing Before Different Authorities
- Tax Litigation: Drafting and Filings before the following authorities
- Assessing Officer and CIT(Appeals)
- Income Tax Appellate Tribunal
- High Court
- Settlement Commission proceedings
- Authority for Advanced Rulings
- Indirect Tax Litigation - Drafting, strategy and filing work
Introduction Of Litigation Related Drafting
- How to read applicable rules for tribunals, courts, and high courts
- How to draft a statement of facts.
- How to draft grounds of appeal
- How to draft prayers
Domestic Tax Proceedings Under Income Tax Act
- Basics of proceedings in Income Tax Act – AO, CIT, ITAT, HC, SLP before SC.
- How to deal with proceedings before Assessment Officer – Scope and Review – Reply to Legal Notices
- All about proceedings before CIT
- How to compile an appeal before CIT
- How to initiate and deal with proceedings before ITAT
- How to draft an appeal before ITAT
- All about writ petitions to be filed before High Court
- How to draft a writ petition before High Court
- When to file a statutory appeal and drafting a statutory appeal before the High Court.
- How should you go about filing a Special Leave Petition and how should you draft it.
International Taxation And Income Tax Act
- Basics about proceedings related to international taxation, transfer pricing, assessing officer / transfer pricing officer, dispute resolution panel, CIT, ITAT, HC.
- All about transfer pricing officer and dispute resolution panel.
- Application before competent authority – DTAA cases.
Indirect Tax Litigation
- What are the different types of proceedings under the GST Act and how are these carried out?
- Jurisdiction of CESTAT and how to draft and file an appeal before the CESTAT.
- Indirect Tax Litigation before High Courts
- How to secure a favourable ruling from Advance Authority of Ruling in GST
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