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Quick Facts
| Medium Of Instructions | Mode Of Learning | Mode Of Delivery |
|---|---|---|
| English | Self Study | Video and Text Based |
Course Overview
The course is about direct tax initiated by swayam academy to impart the candidates with the knowledge of taxes and revenues. With this course, candidates will have an outsourcing knowledge on the respective field both conceptually and theoretically as well. The main goal of the course is to give the students a great learning experience with experienced professionals and guides
As the country's wealth is developed by its proper collection of revenue from the people it is very much useful to have a study on the taxes and its principles so that candidates can know the working applications in the academy itself. With the correct validations and calculations, candidates can prepare proper budget reports also. Therefore fundamentals on taxes should be imparted to the student
An online learning platform initiated by the government has many features and experts to make the students skilled in swayam. It is mainly started for learners who cannot afford to study and who do not have the time to attend the classes. Swayam is free of cost and course material is also available without any payment. Academy offers a paid certificate to those candidates who clear the exam and pay the fee.
The Highlights
- Course completion certificate
- Approximately 15 weeks course
- Free course study materials and free lectures
- Doubt resolution sessions with online discussion forums
- Self-assessment tests and assignments
Programme Offerings
- Online Video Lecture
- audio lectures
- quizzes
- Self-assessment tests
- Course study materials
- assignments
- doubt resolution sessions.
Courses and Certificate Fees
| Certificate Availability | Certificate Providing Authority |
|---|---|
| yes | Tezpur University |
Eligibility Criteria
Certificate qualifying details
The qualification exam consists of 100 marks. Candidates will have 30 marks for assignments and 70 marks for the end-semester examination. So the candidate should qualify for the exam to get the certificate.
What you will learn
Candidates will receive concepts like:
- Awareness of compliance with tax laws
- Enabling to file income tax returns
- Taking occupation as tax consultants
- An overview of the direct taxation system of India
- The idea of various avenues of tax planning and tax management
Who it is for
The course can be learned by anyone who is interested in this respective field.
Application Details
As to get admission on swayam the following steps will help the student to apply to the programme Direct Tax-laws and practice:
Step-1: The candidate should visit the website of the programme.
Step-2: Candidate should log in or sign up to view the registration link
Step-3: Clicking on the registration link will take the student to apply for the programme
Note: There is no registration link on the website for this programme. Candidates can register soon after the link is updated.
The Syllabus
- 1.1 Tax evasion, tax avoidance, tax planning/ management
- 1.2 Background, Concept and Mechanism of Income Tax
- 1.3 Definitions, Concept of Income, Assessee, Previous Year, Assessment Year
- 1.4 Basis of Charge
- 1.5 Scope of Total Income
- 2.1 Residential Status and incidence of tax
- 2.2 Incomes Exempt from Tax
- 3.1 Basis of Charge of Income from Salaries
- 3.2 Allowances
- 3.3 Perquisites
- 3.4 Computation of Income from Salary
- 4.1 Basis of Charge of Income from House Property
- 4.2 Gross Annual Value
- 4.3 Deductions under Section 24
- 4.4 Computation of Income from House Property
- 5.1 Basis of Charge of Profits and Gains of Business or Profession
- 5.2 General Principles Governing income from business
- 5.3 Deductions under Section 30 to 44DB
- 5.4 Computation of Profits and Gains of Business or Profession
- 6.1 Basis of Charge of Capital Gains
- 6.2 Concept of Capital Asset
- 6.3 Capital gains exempt from tax and allowable deductions
- 6.4 Computation of Short term and Long term capital gains
- 7.1 Basis of Charge of Income from Other Sources
- 7.2 Dividend, Interest on Securities
- 7.3 Deductions
- 7.4 Computation of Income from Other Sources
- 8.1 Essential Rules governing deductions
- 8.2 Deductions under Sections 80C to 80U
- 9.1 Income of other persons included in Assesse’s Total Income
- 9.2 Set off and Carry Forward of Losses
- 10.1 Filing of Returns
- 10.2 Assessment
- 11.1 Advance Payment of Tax
- 11.2 Tax Deduction at Source
- 11.3 Tax Collection at Source
- 12.1 Tax Incidence on Individuals
- 12.2 Computation of Taxable Income and Tax Liability of individuals.
- 13.1 Computation of Taxable Income and Tax Liability of Companies
- 13.2 Minimum Alternate Tax
- 14.1 Income tax authorities
- 14.2 Appellate hierarchy
- 14.3 Revisions
- 15.1 Setting up of a new business
- 15.2 Specific Managerial decisions