F1 Corporate Taxes Direct and Indirect Taxes UNIT-1 Income Tax Act 1961 Special Provision relating Assessment of companies UNIT-2 Concept of Tax Planning Tax Avoidance and Tax evasions Tax Planning for new business with reference to location Tax Planning for new business with reference to nature of business Tax Planning for new business with reference to form of business UNIT-3 Introduction of Indirect Tax, Definition of Nature Basis of changing Indirect Tax constitutional framework of indirect tax before GST Structure of GST, Slab of GST GST Council, GST Network UNIT-4 Levy and collection of GST Taxable event supply of goods and services Place of supply, within state, interstate, import and export, time of supply Valuation of GST GST Valuation rules, Excess Tax Credit GST Refund, TDS in GST, Registration of GST UNIT-5 Custom Law: Introduction levy and collection , taxable event Valuation of Import and Export Refund & Recovery
