Looking for B. COM 4TH SEMESTER Guwahati University E-filling syllabus?
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GUWAHATI UNIVERSITY E-FILLING SYLLABUS (B.COM 4TH SEMESTER) |
Marks: 100
Lectures: 50
Objective: To provide the students the concepts and practical knowledge about electronic filing of returns
Unit I
1.Conceptual Framework
Meaning of e-filing, difference between e-filing and regular filling of returns, benefits and limitations of efiling. Types of e-filing process, relevant notifications
Unit II
2. Income Tax and E-Filing of TTRS
Introduction to income tax-basic terminology, types of assessee, income taxable under different heads Basics of computation of total income and tax liability, deductions available from gross total income. PAN Card, due date of filing of income tax return. Instructions for filing out form ITR-1, ITR-2, ITR 3, ITR-4, ITR-45, ITR-5, ITR-6 Introduction to income tax Portal: preparation of electronic retum (practical workshops).
Unit III
3.TDS and E-filing of TDS returns
Introduction to the concept of TDS; provision regarding return of TDS; types of forms for filing TDS returns, practical workshop on e-filing of TDS return
Unit IV
4.Service Tax and E-filing of Service Tax Returns
Introduction to service tax; relevant notifications regarding e-filing of service tax return; steps for preparing service tax returns, practical workshop on e-filing of service tax returns.
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