KKR & KSR INSTITUTE OF TECHNOLOGY & SCIENCES

(Approved by AICTE, New Delhi, Affiliated to JNTUK, Kakinada)

Department of Management studies

Name of the faculty : V. CHAKRAVARTI Class : IV SEM

Name of the course : TAX MANAGEMENT Regulation : R16
Lesson Plan
Textbook /
Teaching Page
T. No. Topics covered Reference
Aid Numbers
Number
UNIT - I
T- 01 Introduction to Income Tax Act, 1961 GB & PC R3 1-6
R3
T- 02 Income GB & PC 7
R3
T- 03 Agricultural income GB & PC 7
R3
T- 04 Agricultural income GB & PC 7
GB & PC
T– 05 Residential status R4 1-7

T– 06 Residential status
GB & PC R4 1-7

T – 07 Income exemption form tax

GB & PC R4 1-34

T – 08 Income from house property

GB & PC R4 1-43

T – 09 Computation of salary income

GB & PC R4 34-43

T – 10 Computation of salary income

GB & PC R4 34-43

T – 11 Income from business and profession

GB & PC R4 1-98

T – 12 Capital gains from other sources

GB & PC R4 1-10

T – 13 Computation of Total Income

GB & PC R4 1-121

T-14 Computation of Total Income

GB & PC R4 1-121

T – 15 Indirect Taxes – Excise duty

GB & PC R4 84- 91

T – 16 Nature and basic types of excise duty

GB & PC R4 92 – 97

T-17 Taxable event for Excise duty

GB & PC R4 98-109

UNIT II
GB & PC
T – 18 CENVAT R4 12-24
 GB & PC
T – 19 Input Goods and services for CENVAT R4 21-28
GB & PC
T – 20 Capital goods for CENVAT R4 28-44
GB & PC
T_21 Exempted final products – output services R4 12-36
GB & PC
T – 22 Introduction to Customs duty R4 2-45
GB & PC
T – 23 Scope and coverage of Customs duty R2 2-81,88*
Nature of customs duty , classification for  GB & PC
T – 24 R2 2-81,88
customs 
GB & PC
T – 25 Types of customs duties R2 2-81
GB & PC
T – 26 Exemption from customs duty R2 2-84
GB & PC
T – 27 Valuation for customs duty R1 619*

UNIT III
GB & PC
T – 28 Introduction to Tax planning R1 145
Nature of Tax GB & PC R1
T – 29 147

T – 30 Essential components in levy of tax

GB & PC R1 147

T – 31 Legal principles of taxation law

GB & PC R1 151

T – 32 Five basic rules of interpretation of statues

GB & PC R1 154

T – 33 Law lexicon and legal maxims

GB & PC R1 155

T – 34 Concepts of tax avoidance

GB & PC R1 157

T – 35 Tax evasion
GB & PC R4 4-3,23

T – 36 Tax planning and tax management

GB & PC R4 4-23

T – 37 Tax planning and tax management

GB & PC R4 4-34

UNIT IV

T – 38 Tax management decisions

GB & PC R4 3-15

T – 39 Tax considerations
GB & PC R3 132
Management decisions such as make/buy – GB & PC R3
T – 40 138
own/lease- export local sale
Management decisions such as make/buy – GB & PC
T – 41 R3 142
own/lease- export local sale
Management decisions such as make/buy – GB & PC
T – 42 R4 3-40
own/lease- export local sale
GB & PC
T – 43 Guide lines to tax planning R4 146
 GB & PC
T – 44 Reliefs – concessions R1 152
GB & PC
T – 45 Rebates – deductions, incentives R1 158
GB & PC R1
T – 46 Payment of Advance Tax 164
GB & PC R1
T – 47 Filing of Returns – Refunds 168
GB & PC R1
T – 48 Penalties for non- compliance. 169

UNIT V
GB & PC
T – 49 Multinational taxation R3 251
GB & PC R3
T– 50 Bilateral tax treaties 251
GB & PC R3
T– 51 Transfer Pricing for Tax planning 252
GB & PC R3
T—52 Use of intercompany loans 284
Tax intensives , organizational setup of  GB & PC R3
T-53 284
MNC’s 
Tax reliefs and Rebates in India GB & PC R3
T – 54 299

T – 55 Tax credits – Tax Havens GB & PC

R4 5-86
GB & PC R4
T – 56 Investment decisions on Tax planning 167
GB & PC R4
T – 57 Global investment and Tax Incentives 168
GB & PC R4
T – 58 Winding up procedure of company 86
GB & PC R4
T – 59 Transfer Pricing methods 87
GB & PC R4
T – 60 Transfer Pricing methods 87
GB & PC
T – 61 Measure to plug Tax Loopholes R4 167
GB & PC
T - 62 Measure to plug Tax Loopholes R4 167

Note : Teaching Aids : GB - Glass Board , PC- Piece of Chalk , WB – White Board , MK- Marker ,PPT –Power
Point Presentation , NV- NPTL Videos…etc
*à indicates Web reference
REFERENCES:

1. Vinod K.Singhania and Mounica Singhnia, Corporate Tax Planning and

business Management, Taxmannn publications.
2. Vinod K.Singhania and Kapil Singhania, Direct taxes – Law and practice,
Taxmann Publications.
3. R.N. Lakhotia, Corporate Tax Planning, Vision publications.
4. V.A. Avadhani, “International Financial Management” Himalaya
Publishing House, 2009.
5. PG Apte, “International Financial Management” Tata Mc Graw Hill,
2009.

Faculty H.O.D