1: Tax Assessment (Sec: 180,181,183-185,189-196)
2: Audit (Sec: 182)

1: Set off and carry forward of losses
2: Types of Returns of Income
3: Assessment Procedure
4: Self-Assessment
5: Normal Assessment
6: Assessment of Concealment
7: Discussion on Different Types of Assessment.

1: Appeal (Sec: 285-308)
2: Tribunal
3: Reference at High Court Division
4: Alternative Dispute Desolution, ADR

Case Study-1 (Calculation covered below sections related to company tax)
1) Know your Chart of Accounts
2) Introduction of financial statement & audit report (based on real report)
3) Pre-audit work on financial statements as a tax adviser
4) Reconciliation of TDS & VDS based on the financial statement
5) Reconciliation of credit transactions of company's all bank accounts in
line with sales
6) Reconciliation of revenue VS TDS deducted by customers
7) Special areas of income from other sources
8) Calculation of depreciation (accounting vs tax law) and carry forward
9) Deal with the circle and tax authority for normal assessment

Company Tax Calculation & Return Preparation (complex case study)
1) Discussion and reviewing on real case scenario on company return
2) Case Study ( practical case solution will covered following areas )
2.1: Segregation of Incomes, which will be considered separately
2.2: Segregation of authorized expenses will be considered separately
2.3: Calculation of special Business Income as per section 46
2.4: Segregation of unauthorized expenses as per section 55
2.5: Calculation of authorised expenses
2.6: Calculation of special business income
2.7: Application of minimum tax and distribution of income
2.8: Calculation of tax liabilities & AIT adjustment
2.9: Adjustment and carry forward of losses
3) Review and discussion on case study
4) Documentation and return submission