Course Description
The course will help you understand the following:
Basic Concepts
- which would elaborate on the meaning of charging section, transfer,
capital asset, previous year, mode of computation, concept of
indexation, cost of acquisition, cost of improvement, long term and
short term capital asset etc.
Chargeability – This
would explain the charging section, exceptions to charging section,
concept of fair market value, methodology of chargeability on some
specific transactions etc.
Exemptions – This
would elaborate on the exemptions under section 10, certain
transactions not regarded as transfer, exemptions under various other
sections viz. 54, 54B,54D etc.
Tax on short and long term capital gains – This would explain as to how the tax has to be computed after ascertaining the short term or long term capital gains.
Capital gains on Structuring Transactions – This
would elaborate on the implications on conversion of proprietorship
concern or partnership firm into company, conversion of company into
limited liability partnership (LLP), Slump sale etc.
This
course is suitable for students pursuing Chartered Accountancy, Company
Secretary or Cost Accountancy courses. Also, it could be pursued by
students pursuing management courses or graduation courses where Direct
Tax/Income tax is one of the subjects. Apart from students,
professionals who are into Direct Tax practice who would like to brush
up their knowledge regarding the core taxation concepts can take up this
course.
Curriculum
Capital Gains - Charging Section
Meaning of Previous Year
Meaning of Transfer
Mode of Computation
Section 1: Introduction to Capital Gains
Section 2: Taxation concepts
What is Capital Asset?
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