Diploma in Corporate Tax Planning

Description

Course Name: Diploma in Corporate Tax Planning
Course Id: DCTP/Q1001.
Education Qualification: 12th Pass.

Duration: 370 Hrs.

How You will Get Diploma Certificate:

Step 1- Select your Course for Certification.

Step 2- Click on Enroll Now.

Step 3- Proceed to Enroll Now.

Step 4- Fill Your Billing Details and Proceed to Pay.

Step 5- You Will be Redirected to Payment Gateway, Pay Course and Exam Fee by Following Options.

Card(Debit/Credit), Wallet, Paytm, Net banking, UPI and Google pay.

Step 6- After Payment You will receive Study Material on your email id.

Step 7- After Completion of  Course Study give Online Examination.

Step 8- After Online Examination you will get Diploma Certificate soft copy(Scan Copy) and Hard Copy(Original With Seal and Sign).

Step 9- After Certification you will receive Prospect Job Opportunities as per your Interest Area.

Online Examination Detail:

Duration- 60 minutes in each Module.
No. of Questions- 30. (Multiple Choice Questions) in each Module.
Maximum Marks- 600, Passing Marks- 40%.
There is No Negative marking in this module.

Benefits of Certification:

• Government Authorized Assessment Agency Certification.
• Certificate Valid for Lifetime.
• Lifetime Verification of Certificate.
• Free Job Assistance as per your Interest Area.

Syllabus

Diploma in Corporate Tax Planning

Introduction to Corporate Tax Planning

Introduction: Tax planning, tax management, tax evasion, tax avoidance; Corporate tax in India; Residential status of companies and tax incidence; Tax liability and minimum alternate tax; Tax on distributed profits, Tax planning with reference to setting up of a new business: Location aspect, nature of business, form of organization; Tax planning with reference to financial management decision – Capital structure, dividend including deemed dividend and bonus shares, Tax planning with reference to specific management decisions – Make or buy; own or lease; repair or replace, Tax planning with reference to employees’ remuneration, Tax planning with reference to receipt of insurance compensation. Tax planning with reference to distribution of assets at the time of liquidation, double taxation relief; Provisions regulating transfer pricing; Advance rulings; Advance pricing agreement.

Management Accounting

Meaning, Objectives, Nature and Scope of management accounting, Difference between cost accounting and management accounting, Cost control and Cost reduction, Cost management, Budgeting and Budgetary Control: Concept of budget, budgeting and budgetary control, objectives, merits, and limitations, Budget administration, Functional budgets, Fixed and flexible budgets, Zero base budgeting. Programmer and performance budgeting, Standard Costing and Variance Analysis: Meaning of standard cost and standard costing, advantages, limitations and applications. Variance Analysis – material, labour, overheads and sales variances, Disposition of Variances, Control Ratios, Absorption versus Variable Costing: Distinctive features and income determination. Cost- Volume-Profit Analysis, Profit/Volume ratio, Break-even analysis-algebraic and graphic methods, Angle of incidence, margin of safety, Key factor.

Financial Market

Financial System and its Components – financial markets and institutions; Financial intermediation; Flow of funds matrix; Financial system and economic development; An overview of Indian financial system, Money market – functions, organization and instruments,  Role of central bank in money market; Indian money market – An overview, Capital Markets – functions, organization and instruments. Indian debt market; Indian equity market – primary and secondary markets; Role of stock exchanges in India, Commercial banking – introduction, its role in project finance and working capital finance; Development Financial institutions (DFIs) – An overview and role in Indian economy; Life and non-life insurance companies in India; Mutual Funds – Introduction and their role in capital market development. Non-banking financial companies (NBFCs).

Corporate Financial Accounting

Accounting for issue and redemption of shares and debentures, Final accounts and financial statements of companies, Valuation of goodwill and shares, Accounting issues relative to amalgamation, absorption, and reconstruction of companies, Purchase of Business profit and less prior incorporation or post incorporation, Accounting for holding and subsidiary companies,  Accounts relating to liquidation of companies.

Corporate Legal Framework

Definition, types of companies; Memorandum of association; Articles of association; Prospectus; Share capital and membership; Meetings and resolutions; Company management; Managerial remuneration; Winding up and dissolution of companies, Legal Environment for Security Markets: SEBI Act, 1992-Organisation and objectives of SEBI; Powers under Securities Contract Regulation Act 1956 transferred to SEBI; Role of SEBI in controlling the security markets.

Corporate Tax Planning and Management

Introduction Tax Management: Concept of tax planning; Tax avoidance and tax evasions; Corporate taxation and dividend tax, Tax Planning for New Business: Tax planning with reference to location, nature and form of organization of new business, Tax Planning and Financial Management Decisions: Tax planning relating to capital structure decision, dividend policy, inter-corporate dividends and bonus shares, Tax Planning and Managerial Decisions: Tax planning in respect of own or lease, sale or assets used for scientific research, make or buy decisions; Repair, replace, renewal or renovation and shutdown or continue decisions.