Nalsar

One-Year-Advanced-Diploma-Programme-on-offer Corporate-Taxation

Learning Resources

Reading Material:

NOTE: Click under subject name to access reading materials

I Semester
Subject code	Subject
1.1.	FOUNDATIONS OF CORPORATE TAXATION AND TAXATION OF CORPORATE PROFITS
1.2.	TAXATION OF CORPORATE PROFITS PART II
1.3.	Tax Implications of Corporate Financing, Business Restructuring and Winding Up
1.4.	Assessment Procedure, Appeals and Revisions, Offences and Penalties

Model Question Papers:

NOTE:The old question papers of the previous batch are made available to the candidates only as a model and to understand the examination pattern. The University reserves the right to change the pattern of the question papers. The pattern of the exam will be communicated to the candidates well in advance. Hence, all the candidates are advised to prepare for the examination from the Self Learning (reading) Materials, PPTs and the inputs provided by the experts at the time of the Personal Contact Programme sessions.

BATCH 2021-2023

Subject code	Model Papers
SEMESTER I
1.1.1	Foundations of Corporate Taxation and Corporate Tax Residency
1.1.2	Taxation of Incomes of Companies Part I
1.1.3	Taxation of Incomes of Companies Part II
1.1.4	Tax Rebates and Tax Holidays for Companies
SEMESTER II
1.2.5	Tax Implications of Corporate Financing and Business Restructuring
1.2.6	Tax Consequences upon winding up/liquidation of the Company
1.2.7	Tax Administration and Assessment Procedure
1.2.8	Appeals, Revisions, Offences and Penalties

One-Year-Advanced-Diploma-Programme-on-offer Corporate-Taxation

Round-II- Programme Schedule (Online)

Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password. The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.

Kindly Note: Password to access Video Links at Vimeo is - nalsar123

SECOND ROUND OF PERSONAL CONTACT PROGRAMME

DAY 1- 02-03-2024 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Corporate Financing- Debt v. Equity, Interest,	Mr. Vijay kumar Puri	Click here	Click here
	11:00 -11:30	Tea Break
2	11:30-13:30	Dividends and deemed dividends	Mr. Pulkit Jajodia	Click here
	13:30 - 14:30	Lunch Break
3	14:30-16:30	Inter-corporate loans	Mr. Vijay kumar Puri	Click here	Click here

DAY 2- 03-03-2024 Sunday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Corporate RestructuringVarious formsAmalgamation and Demerger	Mr. Rohit Jethani	Click here	Click here
	11:00 -11:30	Tea Break
2	11:30-13:30	Slump sale	Mr. Vijaykumar Puri	Click here	Click here
	13:30 - 14:30	Lunch Break
3	14:30-16:30	Liquidation under IBC and Winding Up	Mr. Jaikumar Vikamsey	Click here	Click here

DAY 3- 16-3-2024 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Self-Assessment and summary assessment, rectification u/s 154, 263, 264	Mr. Suchek Anchaliya	Click here	Click here
	11:00 -11:30	Tea Break
2	11:30-13:30	Regular assessment/Scrutiny Assessment	Mr.Pulkit Jajodia	Click here
	13:30 - 14:30	Lunch Break
3	14:30-16:30	Income Escaping Assessment	Adv.Radha Halbe	Click here

DAY 4- 17-3-2024 Sunday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Assessment in case of search and seizure	Mr. Suchek Anchaliya	Click here
	11:00 -11:30	Tea Break
2	11:30-13:30	Faceless Assessment	Mr. Hemant Sharma	Click here
	13:30 - 14:30	Lunch Break
3	14:30-16:30	Sec. 195 and other TDS provisions	Adv.Radha Halbe	Click here

Round-I- Programme Schedule (Online)

Kindly Note: Password to access Video Links at Vimeo is - nalsar123

DAY 1- 2-12-2023 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-10.30	Orientation and IntroductionTheorising Corporations and Justifications for Corporate Taxation	Dr.Neha Pathakji NALSAR	Click here
	10:30 - 11:00	Tea Break
2	11:00-12:30	Corporate Residency: POEM and C&M	Dr.Priyanka Anand	Click here	Click here
	12:30 - 14:00	Lunch Break
3	14:00-15:30	Determining tax base of corporate income- Revenue Receipts and Capital Receipts	Adv Radha Halbe	Click here
	15:30 - 16:00	Tea Break
4	16:00-18:30	Rental Incomes: House Property or Business Income	Dr.Priyanka Anand	Click here	Click here

DAY 2- 3-12-2023 Sunday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-10.30	Business Income of the corporates	Adv. Radha Halbe	Click here
	10:30 - 11:00	Tea Break
2	11:00-12:30	Revenue Expenditure and Capital Expenditure Repairs, Depreciation, corporate loan	Dr.Priyanka Anand	Click here	Click here Click here
	12:30 - 14:00	Lunch Break
3	14:00-15:30	MAT	CA Chirag Wadhwa	Click here
	15:30 - 16:00	Tea Break
4	16:00-18:30	Taxation of Capital gains Conversion of securities- Parents and Subsidiary provisions, valuation issues – Sec. 50CA and Sec. 56(2)(x)	CA Chirag Wadhwa	Click here

DAY 3- 4-12-2023 Monday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-10.30	Capital gains: Learning from Vodafone tax case	Dr.Priyanka Anand	Click here	Click here
	10:30 - 11:00	Tea Break
2	11:00-12:30	Expenditures due to commercial expediency Disallowance of expenditures owing to transgression of laws, offences and penalties	CA Vijaykumar Puri	Click here
	12:30 - 14:00	Lunch Break
3	14:00-15:30	Sector specific deductions	CA Suchek	Click here
	15:30 - 16:00	Tea Break
4	16:00-18:30	Undisclosed incomes and windfall gains. Cessation of liabilities or trade payables	CA Chirag Wadhwa	Click here

DAY 4- 5-12-2023 Tuesday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-10.30	Corporate taxation as issue of tax justice	Dr. Neha Pathakji	Click here
	10:30 - 11:00	Tea Break
2	11:00-12:30	Equalisation Levy	Dr.Priyanka Anand	Click here	Click here Click here
	12:30 - 14:00	Lunch Break
3	14:00-15:30	Recent Developments on corporate taxation (2 Pillar approach)	CA Kinjal Bhuta	Click here	Click here
	15:30 - 16:00	Tea Break
4	16:00-18:30	Taxation of Corporations in Digitalised Economies BEPS Action Plan and thereafter	CA Kinjal Bhuta	Click here	Click here

One-Year-Advanced-Diploma-Programme-on-offer Corporate-Taxation

Learning Resources

Reading Material:

Model Question Papers:

One-Year-Advanced-Diploma-Programme-on-offer Corporate-Taxation

Round-II- Programme Schedule (Online)

Round-I- Programme Schedule (Online)

Director (Officiating)

Administrative Contact

Postal Address

Subscribe

Guidelines for Grievance Redressal