Certificate in Tax Practice and Procedure

Offered by: St. Xavier’s College, Kolkata

(An Autonomous College under Calcutta University)

Scope

This course will lay emphasis on the practical aspects with a solid knowledge base. Typical real life situations are covered under the syllabus. A student will learn how to compute taxable income under the heads ― Salaries, House properties, Business and Profession, Capital gains and Other sources. Moreover, they can also learn how to compute tax liability of an individual, HUF, Firms, Companies etc. and how to file income-tax return in case of various assessees. The students would get an idea about Indirect Taxes ― Excise duty, VAT, Service tax etc. and tax planning which attempts to reduce tax liability legally.

This course is intended to give a spurt to aspiring tax enthusiasts who have a natural flair to develop tax base. After completion of this course, one can start his/her career as a tax consultant or tax practitioner; thereby creating opportunities for self-employment.

Topics to be covered under the course

Direct Taxes

1	Income under the head Salaries
2	Income under the head House Property
3	Income under the head Profit & Gains of Business or Profession
4	Income under the head Capital Gains
5	Income under the head Income from other sources
6	Deductions from Gross Total Income
7	Deductions and Collection of tax at source
8	Clubbing of income
9	Set off and Carry Forward of Losses
10	Agricultural Income
11	Computation of taxable income of HUF
12	Assessment of Firm and AOP
13	Assessment of Companies
14	Return of income and procedure of assessment
15	Advance payment of tax
16	Interest payable by/ to Assessee
17	Refund of excess payment of tax
18	Penalties and Prosecutions
19	Income from NRI
20	Wealth tax

Indirect Taxes

1.	Central Excise
2.	Central Sales Tax ( CST)
3.	Service Tax
4.	WB Value Addad Tax ( VAT )
5.	Professional Tax
6.	Luxury and Amusement Tax
7.	ESI and PF
8.	Company Affairs
9.	Related Books of Accounts

Practical work

It will include (i) 8 hours of computer application for direct and indirect tax computations through TALLY 7.2/9.0 (ii) Spreadsheet application for tax computation; (iii) on-line submission of tax returns; (iv) filling-up of various forms; and (iv) case study

Course Duration - 6 months

Number of seats - 25

Course Commencing from - August 2, 2007

Class days                                -           3 days / week (6:00pm – 8pm)

Certificate                              -      Certificate will be given by St. Xavier’s College after successful completion

of the course.

Course Fees - Rs.10000

Application procedure

For application forms and related information, Interested candidates may contact Mr.Aniruddha Sinha or Mr. S. Chatterjee at Room no. 7 (Ground floor) between 10AM and 1 PM (Mobile: 9903005531) or Mr. Toton Karmakar at St. Xavier’s Computer Centre (Phone: 22876035) or visit our website www.sxccal.edu. Email: career@sxccal.edu

Completed application form (along with two passport sized photographs and attested photocopy of the qualifying examination) is to be submitted at Room no. 7 or at St. Xavier’s Computer Centre by paying a registration fee of Rs. 50/-. Eligible candidates may get direct admission subject to the fulfillment of norms.

Click here to download application form

Payment of fees

The course fee may be paid in two equal installments. The 1^st installment is to be paid at the time of admission and the 2^nd installment is to be paid by 15^th September, 2007. A concession of Rs. 200/- will be offered to the students who pay their fees in one installment at the time of admission. Fees are to be paid at the counter of the Syndicate Bank on the college premises from 9 A.M. till 1 P.M. If payment is made by cheque, the cheque should be made payable to “St. Xavier’s College”. In case of cheque payment, the admission will be provisional subject to the realization of cheque. Outstation cheques are not accepted.