COURSES

Duration:	3 Months
Level:	Certificate Course After Graduation
Type:	Certificate Course
Eligibility:	10+2

Certificate Course in Taxation is a Certificate Course level Income Tax Commerce course. Taxation is a process of imposing a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. Time span of having this Certificate Course is ranging from one academic year to more than it but it varies from institute to institute. The minimum time to complete the course is also differentiating from institute to institute. This course may also be available and being provided by some certain institutes on part time basis. The course is an important and career orienting one that opens many job scopes for the candidates after its successful completion.

Certificate Course in Taxation Eligibility

• The basic eligibility for Certificate Course in taxation is 10+2 pass out. But most of the students prefer to pursue this course only after graduation because in degree they are being given basic knowledge of taxation and related areas.
• The marks of admission for this course may vary from institute to institute. In various colleges it conducts entrance exams plus interview and percentage of 12^thclass for the admission.

Certificate Course in Taxation Syllabus

Syllabus of Taxation as prescribed by various Universities and Colleges.

Sr. No.	Subjects of Study
1	Definition Agriculture Income –Previous Year – Assess – Assessment year – Person – principal officer – Resident Ordinary resident – Non-resident – Deemed Income – Income exempt from Tax
2	Computation of Income from Salary
3	Computation of Income from House Property
4	Computation of Income from Business or Profession
5	Computation of Income from Capital gains and Income from other sources.
6	Deduction from gross total Income
7	Assessment of Individuals
8	Assessment of Partnership Companies
9	Assessment of Joint Stock Companies
10	Procedure for assessment – Filing of returns – Collection and recovery – Refund of Tax – Deduction of tax at source – Advance payment of Tax – Tax Credit Certificate
11	Introduction of Central Sales Tax Law – Important Definitions – CST ACT 1956 – concepts of Sale and Inter – State sales
12	Sale to Government – sale to Registered Dealer – exempted transactions
13	Liability to central sales Tax – Quantum of sales Tax – Procedure and forms under the CST Act
14	Restriction and conditions regarding tax on sale or purchase of declared goods with in miscellaneous provisions.
15	Company in liquidation – Liability of directors in case of liquidation – CST appellate Authority – appeals, settlement of Disputes, Procedure, powers.
16	Value Added Tax (VAT): Introduction – Evolution of VAT in India – Meaning – Objectives – Features of VAT Laws –TNVAT Act,2006 – Definitions – Input tax credit system – Levy of taxes on sales – right to use any goods – Trans of goods involved in works contracts – refund of tax on sales returns – Deduction of tax at source in works contract exemption from tax.
17	Assessment in various cases – Liability of tax of persons – firms – Hindu Undivided family – private company – Appointment and powers of authorities Recovery Act – Appeals and revisions.
18	Introduction to service Tax Law – meaning, Definition and Concepts.
19	Liability of service Tax – payments and recovery of service Tax – Registration, requirement & procedure – Records and returns – Assessments, Revision and appeal – offences and penalties.
20	Summary provisions for various Taxable services – Advance ruling in service tax – service Tax Audit – service tax credit