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Paper 11: Applied Indirect Taxes
Objectives:
To gain knowledge about the tax laws in force for the relevant accounting year and to provide an insight into procedural aspects for filing tax returns for various assesses.
Learning Aims:
The syllabus aim to test the student’s ability to:
Explain the basic principles underlying the Central Excise, Service tax, VAT & Sales Tax.
Understand Procedure for tax return preparation, filing, assessment and tax refund for various assesses .
Understand the powers of various assessing authorities.
Understand appellate procedure under various provisions of these Acts.
Skill set required: Level B: Requiring the skill levels of knowledge, comprehension, application, and analysis.
1. Canons of Taxation - Indirect Taxes 10%
2. Introduction to Indirect Taxes 40%
Overview of Central Excise and Service Tax and Customs Act
Overview of Central Sales Tax Act and VAT Act
3. Practical procedures under Indirect Tax Laws 50%
emphasis on Return preparation, tax administration and relevant procedural aspects;
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