Duration 2 Years |
Level Post Graduation |
Type Degree |
Eligibility Graduation |
M.Com (Taxation) or Master of Commerce in Taxation is a Post-Graduate Income Tax course. Tax is a charge against a citizen's property or activity for the support of the government. The Master of Commerce course gives professionals a competitive advantage in the field of taxation. The Master of Commerce degree program in Taxation imparts basic knowledge of the major technical, conceptual, and research issues in tax and taxation, and provides training in the practical and procedural aspects of taxation.
The students explore the ethical and legal obligations of practicing taxation. The Master of Commerce program in Taxation provides students with leadership, communication, interpersonal, and ethical skills for supervisory-level positions. Students applying for the Master of Commerce program in Taxation should have completed an undergraduate degree in accountancy or its equivalent, including individual taxation and corporate taxation courses.
M.Com (Taxation)n Eligibility
M.Com (Taxation) Syllabus
Syllabus of Taxation as prescribed by various Universities and Colleges.
M.Com (Taxation) Semester-I |
|
Sr. No. |
Subjects of Study |
1 |
Law of Direct Taxes & Practices - Income Tax Act Paper-I & Paper-II |
2 |
Assessments, Registration, Returns Recovery of Tax Refund |
3 |
Basic Concepts, Definitions, and Charge of Income Tax Act |
4 |
Gross Total Income Computation |
5 |
Income from Salaries and House Property |
6 |
Rebates and Double Taxation Relief |
7 |
Scope of total income and Residential Status |
8 |
Tax Authorities and Tribunal |
9 |
Tax payment liabilities in certain cases |
M.Com (Taxation) Semester-II |
|
1 |
Law of Direct Taxes & Practices - Income Tax Act Paper-IV & Paper-V |
2 |
Advance Payment of Tax |
3 |
Central Sales Tax Act |
4 |
Customs Act, 1962 and Customs Tariff Act |
5 |
Excise law, Excise Liability, and Excisable Goods |
6 |
Rules and Central Excise Tariff Act |
7 |
Return of Income and Assessment |
8 |
Special Features of Indirect Taxes |
9 |
Service Tax, Payment of service tax and registration |
10 |
Wealth Tax Act |
M.Com (Taxation) Semester-III |
|
1 |
Law of Direct Taxes & Practices - Income Tax Act & Wealth Tax Act Paper-VII |
2 |
Law of Indirect Taxes - Custom Act, Central Excise Act, Customs Tariff Act, & Service Tax - Paper-VIII & Paper-IX |
3 |
Assessment, Demands, Recovery, and Refund |
4 |
Penalties and Prosecutions |
M.Com (Taxation) Semester-IV |
|
1 |
Law of Direct Taxes & Practices - Income Tax Act & Wealth Tax Act Paper-X |
2 |
Law of Indirect Taxes - Central Excise Act, 1944 Paper-XI |
3 |
Law of Indirect Taxes - Custom Act, 1962 & Custom Tariff Act, 1975 & Service Tax Paper-XII |
M.Com (Taxation) Colleges
M.Com (Taxation) Course Suitability
How is M.Com (Taxation) Course Beneficial?
M.Com (Taxation) Employment Areas
M.Com (Taxation) Job Types