Diploma In Professional Income Tax Practitioner

Syllabus
Sl no Topic Expected Hours
1 Tax Structure in India 2.5
2 Income Tax in India 2.5
3 Income from Salaries – Practitioner’s Perspective 5
4 Income from House Property – Practitioner’s Perspective 5
Income from Business or Profession – Practitioner’s Perspective 5
Provisions of TDS 10
Income tax – deductions and disallowances 10
5 Capital Gains – Practitioner’s Perspective 5
6 Income from Other Source – Practitioner’s Perspective 5
7 Set off & Carry forward of Losses 5
8 Chapter VI A Deductions – Introduction 10
9 Preparation of Income Tax Return – Individuals 10
10 Preparation of Income Tax Return – Business Entities 15
11 Filing of Returns & Payment of Tax

  • Income Tax Computation
  • Income Tax Returns
  • TDS returns
  • Revision of returns
20
12 Audits under Income Tax 5
13 Assessment & Appeals – Introduction 10

Course Covers

  • Basics of Income Tax
  • Heads of Income – Tax Perspective
  • Taxation of Individuals
  • Business Taxation
  • House Property & Capital Gains – Practitioner’s Perspective
  • Income Tax – Accountants’ Perspective
  • Return Filing – Advanced Study
  • Statutory Compliances & Return Filing
  • Assessments & Appeals