D.T.P

One Year Diploma in Taxation Laws & Practice
Paper 1
Title of Paper: Income Tax Law

Module No. Modules / Sub modules
1 1- 1.1- Intrduction And Important Definition:-
1.1.1- Introduction Scope And Nature
1.1.2- Assesses.Assessment. Assessment Year.Previous Year. Casual Income.Agricultural Income.Dividend. Total Gross Income.Total Taxable Income. Tax Collection Method. Person. Income Exempt From Tax Company.
1- 1.1- Intrduction And Important Definition:-
1.1.1- Introduction Scope And Nature
1.1.2- Assesses.Assessment. Assessment Year.Previous Year. Casual Income.Agricultural Income.Dividend. Total Gross Income.Total Taxable Income. Tax Collection Method. Person. Income Exempt From Tax Company.
2 2- 2.1- Residential Status:-
2.1.1- Residential Status Of Assesse (an individual Assesse only)
2.1.2- General deduction- See.80 C.80 D.80 G.80 U.etc.
2.1.3- Fully Tax-Free incomes
2.1.4- Income Tax Authorities
3 3- 3.1- Income From Salaries:-
3.1.1- Definition & Concept
3.1.2- Theory On Salary Income
3.2- Income From Business & Profession:-
3.2.1- Previsions Relating to Business & Profession
4 4.1- Income From House Property
4.1.1- Provisions relating to Income From House Property
4.2- Capital Gain:-
4.2.1- Provisions relating Capital Gain
4.3- Income From Other Sources:-
4.3.1- Provisions relating Income From other Sources
REFERENCE BOOKS:- By Mr. T.J. Rana & V.S.Dalal-Taxation
By Dr. V.K. Singhania- Students Guide to Income Tax Act- & Cst
By Atal kumar- Taxation Laws
Paper 2
Title of Paper: Good and Services Tax Laws

Module No. Modules / Sub modules
1 1- 1.1- Model and Overview of GST:-
1.1.1- History and Background of GST in India
1.1.2- Working model concept of GST
1.1.3- Levy. Collection and exemption
1.1.4- Meaning and scope of supply. Goods and Services
1.1.5- Composition Levy
1.1.6- Concepts of CGST, SGST, IGST, UTGST
1.1.7- GST around the world 

1.2- Time, Value and Place of Supply:-
1.2.1- Time of Supply of Goods and Services Rules
1.2.2- Valuation of Supply of Goods and Services Rules
1.2.3- Place of supply of Goods and Services Rules
2 2- 2.1- Registration Provisions:-
2.1.1- Registration Requirements and Procedures
2.1.2- Documentations required for registration
2.1.3- Registration as job worker
2.1.4- Stock Transfer Provisions
2.1.5- E-way Bill Concept and Process
2.1.6- Multiple Registration on single premises
2.1.7- Rates of some commonly traded Goods or Services under GST 

2.2- Input Tax Credit (along with transitional provision, if required):-
2.2.1- I Credit of Goods. Services and Capital Goods
2.2.2- Negative list of items. Items not Creditable.
2.2.3- Transfer provisions limitation of existing of erstwhile into GST Credit
2.2.4- Stock Transfer to Branch or Depot. Input Services Distributor. ISD concept and working
2.2.5- Allocation of IIC through ISD
3 3- 3.1- Documentation of Returns Procedures:-
3.1.1- Tax Invoice/Bill of Supply – Features and Components
3.1.2- Debit and Credit Notes – Need and formats
3.1.3- E-Returns- Part 1. Part 1A, Part 2. Part 2A- Need and Function
3.1.4- Payment of Tax
3.2 Imports, Exports, Special Economic Zones (SEZ) and Refunds:-
3.2.1- Import, Definition, Levy. Customs Levy
3.2.2- Input Tax Credits on Imports
3.2.3- Exports Deemed Exports. Duty Levy. Zero rated Goods and Services
3.2.4- Returns and Options
3.2.5- Special Economic / Ones Act. (SEZ Act) 2005
3.2.6- Refunds – Criteria. Eligibility and Process
4
4- 4.1- Accounts and Audit under GST Regime:-
4.1.1- Accounting and changes from current system of accounting
4.1.2- Book- keeping process and Impact
4.1.3- Audit by Department
4.1.4- Demand Raising and Recovery provisions 

4.2- Offences, Penalties and Prosecution:-
4.2.1- Offences under GST regime
4.2.2- Penalties on Non-compliance
4.2.3- Procedures for Penalty and prosecution
4.2.4- Compounding of Offence
4.2.5- Appeals and Revision
4.2.6- Advance Rulings
REFERENCE BOOKS:- GST Concepts for Layman – Avinash Poddar
GST Tariff – R.K. Jain. CENTAX Publication
GST Law Manual – P.K. Jain. CENTAX Publication
Step by Step Guide to GST – Avinash Poddar. CENTAX Publication
Beginner’s Guide to GST – Dr. Vandana Bangar & Dr. Yogendra Bangar. Aadhya Prakashan
GST Ready Reckoner – Keshva R. Garg BY Bharat Publication
The Gujarat Goods and Service Tax – Harish N. Shah. SBD Publication
The Gujarat Goods and Service Tax – Amit Nanada & Bharat C. Mehta
Handbook of GST in India: Concept & Procedure – Rakesh Garg & Sandeep Garg. Bloomsbury India Professional.
GST Ready Reekoner – V.S Datey, Taxmann’s Publication
Indirect Taxes – Law & Practice – V.S. Datey, Taxmann Publication
Paper 3
Title of Paper: Principles of Accountancy

Module No. Modules / Sub modules
1 Introduction to Principle of Accountancy:-

Manufacturing Account & Trading Account
2 Accounts of Profit And Loss Account and Balance Sheet of Sole Traders. Partnership Firms and Companies Partnership accounts excluding the following:

Sale to or conversion into a limited Company
Distribution of assets (including each) amongst the partner on dissolution.
Departmental Accounts.
Consignment and Joint Venture Accounts.
Accounts of Limited Companies including issue of shares and Debenture but excluding Debentures but excluding the Following :-
Amalgamation,  Absorption and Reconstruction
Holding Companies Insurance and Banking companies.
Double Account System
Methods of Depreciation and Various type of reserves an provisions
Valuation of Goodwill
3 Non- Trading Concerns including reconstruction and Amalgamation.

Bill Transaction including Accommodation Bills.
Manufacturing and Profit and Loss Account. Preparation of Balance Sheet-location of Difference in Trial Balance etc.  Suspense Account.
Receipts and payments statement and Income an Expenditure Account.
Distinction between Capital an Revenue expenditure.
Single entry system of accounts and preparation of fill statements from incomplete records.
4 Tally Account

Fundamentals of Double entry Book- Keeping , Cash Book, Ledger, Subsidiary Books, Journal etc. including rectification of errors. Types of Cash- book.
Reconciliation statement.
REFERENCE BOOKS:- Double Entry Book- keeping – J.R. Batliboy
Advanced Accounting – J.R. Batliboy
Practical Auditing – Ghatalia
Practical Book Keeping and Accountancy – Nanbhoy S. Davar