ONE YEAR ADVANCED DIPLOMA IN CORPORATE TAXATION

(Semester Pattern with project assignments)

(Applicable from the batch admitted from the academic year 2021 – 2022)

About the Programme

The phenomenal rise of corporations and the unprecedented growth in cross-border transactions have proved to be both beneficial as well as challenging insofar as taxation is concerned. Whilst corporate profits and the investments they bring to a jurisdiction make them highly lucrative taxable units for augmentation of public revenue; their multi-jurisdictional presence and complex structure of holdings make them equally complicated subjects of tax laws. The emergence of virtual world and digital economy has further deepened the challenges before the existing framework of domestic tax laws and international taxation for an already elusive legal person that corporations are.

Like its foreign counterparts, Indian tax regime also grapples with the evolving challenges and continues to revisit its existing legal and policy framework to find possible solutions. Until recently India was amongst the countries with highest corporate tax rates and earned a reputation of being amongst the most complex and unpredictable tax structures in the world. This complexity when coupled with high rates of corporate tax, renders the country’s claims of emerging as a foreign investment friendly regime questionable.

This programme aims to offer a comprehensive understanding of the law, policy and practice of corporate taxation and apply this understanding to tax implications for companies throughout their life cycle from incorporation to winding up or restructuring. The programme shall provide essential overview and a detailed and updated analysis the tax implications for domestic and foreign corporations doing business in India. In the process, the programme will also be identifying opportunities of tax planning and side-stepping likely controversies, being mindful of on-going tax issues.

This is a course that caters to an audience of learners including professionals, company executives, revenue authorities, faculties, researchers or students

Procedure for admission, duration and fee structure
 
Eligibility

a. Bachelor’s Degree or an equivalent Degree in any discipline from any recognized University; or

b. Candidates who complete three years of their 5-Year Integrated LL.B. Degree Programme in Law; or

c. Candidates appearing for the final year examination of Graduation / Engineering are also eligible to apply;

Admission Procedure

Direct Admission subject to fulfilment of the eligibility criteria.

Duration, Continuation and Termination

The duration of the programme is one year and the maximum period for completion of the programme is two years including the year of admission.

Every candidate admitted to the course shall pay the prescribed fees at the time of admission. If a candidate is required to continue the course beyond the academic year because of his/her non-fulfillment of the prescribed requirements for the award of the Advanced Diploma, he/she shall pay the Continuation Fee to continue their course in the subsequent year.

The marks secured in the papers already appeared by the candidate shall be carried forward during the span of the eligibility for the programme.

After completion of the maximum period, if the candidate fails to fulfill all the requirements for the award of the Advanced Diploma, the admission stands automatically cancelled. In such cases they need to enrol afresh for the programme.

Fee Structure

Course fee: Rs. 40,000/- p.a. (5% fee concession to the candidates belonging to SC / ST / PWD Category)

  • Repeat examination / Supplementary Examination fee : Rs.500/- per paper / project
  • Continuation fee beyond the minimum duration of the course till the maximum period : Rs.3,000/- p.a.
  • Re-evaluation Fee : Rs. 1,000/- per paper
  • Boarding & Lodging charges at campus (subject to availability) during classes / exam will be extra as per the University Rules.
  • Convocation fee will be charged separately as per the University Rules.

Note: If a candidate fails to submit the projects / assignments / case studies for the subjects offered in the relevant semester, then the candidate should pay the applicable repeat examination fee per subject for submission of the project / assignment / case study at a later date.

Note: The University reserves the right to revise the fee structure from time to time.

Course Structure
Subject Code Subject Maximum Marks Credits
SEMESTER - I
INTRODUCTION TO CORPORATE TAXATION
1.1.1 Foundations of Corporate Taxation and Corporate Tax Residency 100 5
1.1.2 Taxation of Incomes of Companies Part I 100 5
1.1.3 Taxation of Incomes of Companies Part II 100 5
1.1.4 Tax Rebates and Tax Holidays for Companies 100 5
SEMESTER - II
CORPORATE FINANCINING, RESTRUCTURING AND PROCEDURAL ASPECTS
1.2.5 Tax Implications of Corporate Financing and Business Restructuring 100 5
1.2.6 Tax Consequences upon winding up/liquidation of the Company 100 5
1.2.7 Tax Administration and Assessment Procedure 100 5
1.2.8 Appeals, Revisions, Offences and Penalties 100 5
Conduct of the programme

The Advanced Diploma Programme will have two semesters. Each Semester will have Personal Contact Programme (PCP) sessions by the subject experts, followed by Online session where participants will work on the research project / assignments / case studies and upload them on the dedicated web platform / submit them by email. The candidates can contact / communicate through email with the subject experts for queries, if any, on the concerned subject. Relevant course material will be uploaded on the website and can be accessed through their login id. The Self Learning Materials (Reading Materials) printed copies will be sent to the enrolled candidates.

PCP sessions will be conducted for six days in a semester at Hyderabad by the subject experts. Suggested reference guidance would be provided at the contact sessions. Each credit shall consist of three teaching hours which will come to 45 teaching hours per semester. The recorded videos of the classes will be uploaded on the dedicated website and can be accessed by the candidates through their login ids. Attendance at the PCP is not compulsory but candidates are advised to attend the classes as they are important to understand the subject and successfully complete the course. The learners are also expected to put in at least 30 hours of study for each credit.

Case study analysis / projects / assignments will be part of the concerned subjects and will be discussed in onsite / online sessions. There will be one project / assignment / case study for each course. In total, a candidate must complete eight projects /assignments / case studies by the end of the programme.

The website will be the main delivery system in terms of updating information on the subject. The access to the website will be deactivated after the completion of the minimum duration and will be revived on the payment of the continuation fee.

Academic Calendar (Tentative)

Admission Process From February to June every year

SEMESTER - I
S.NO. Name of the Activity Tentative Months
    From To
1 Distribution of course material July August
2 Personal Contact Programme September October
3 Submission of Assignments/projects/case study September November
4 Examinations November December
5 Declaration of Results January February
6 Repeat Examinations February March
SEMESTER - II
S.NO. Name of the Activity Tentative Months
    From To
1 Distribution of course material January February
2 Personal Contact Programme February March
3 Submission of Assignments/projects/case study February April
4 Examinations May June
5 Declaration of Results July August
6 Repeat Examinations August September
Evaluation Scheme & Award of Advanced Diploma

Each paper shall carry 100 marks. The distribution of marks shall be as follows:

Assignment(s) / Project / Case Study : 30 Marks
End Semester Examination : 70 Marks
Award of Grades

The performance of all the candidates in all subjects shall be evaluated on a 10 point scale with corresponding grade values as mentioned below:

Percentage of Marks Grade Grade Value
90 and above O+ (Exceptionally Outstanding) 10
85 – 89 O (Outstanding) 9
80 – 84 E+ 8.5
75 – 79 E (Excellent) 8
70-74 A++ 7.5
65-69 A+ 7
60-64 A 6.5
55-59 B+ 6
50-54 B (Pass) 5.5
Below 50 F(Fail) 0

The result will be declared as ‘W-withheld’ for all the candidates who appear for the examination and fail to submit the projects / assignments / case studies. Even if a candidate secures the minimum required marks, i.e, 50 in the end semester examination and fails to submit projects/assignments/case studies, the result will be declared as ‘W-withheld’. In both the cases, the candidates are required to register for the repeat examination and pay the requisite fee for submission of the projects / assignments / case studies.

Calculation of CGPA

Cumulative Grade Point Average (CGPA) is arrived at by dividing the sum of the products of Grade Values and the Credits in each subject by the total number of credits in all the subjects.

A candidate to be successful should obtain a minimum of 50% marks or the equivalent grade, i.e., B in every subject. A candidate who secures the minimum required 50% marks will not be declared passed until he/she submits the assignments/projects/case studies as prescribed. However, the candidate who fails to obtain the minimum grade (i.e., B) shall be given chance(s) to re-appear for the examination whenever the same is conducted till the completion of the maximum period, i.e., two years from the date of admission on payment of repeat / supplementary examination fee and the continuation fee as prescribed. No candidate who has cleared the subject by securing 50 marks or above is allowed to re-appear in the examination for improving the marks / grade.

 
Rounding off and Award of Grace Marks

In case a candidate obtains fractional marks, the fraction will be rounded off to the nearest whole number.

The Course Coordinator with the approval of the Director, DDE may add FIVE grace marks in total for all the subjects in a semester to enable a candidate to pass the examination. The said provision will not be applicable in case of re-evaluation and/or for improvement of grade.

Provided that under no circumstances, a candidate shall be granted more than five grace marks in a semester to be distributed in all subjects.

 
Award of the Advanced Diploma Certificate

A candidate to be eligible for the award of the Advanced Diploma in Corporate Laws should submit all the assignments / projects / case studies and should secure 50% marks or ‘B’ grade in all the subjects obtaining atleast CGPA of 5.50 out of 10.00.

A candidate admitted to the program has to complete all the prescribed requirements within a maximum period of two years from and including the year of admission in order to be eligible for the award of the Advanced Diploma.

Procedure for Re-counting / Re-evaluation

The candidates desiring of re-evaluation have to apply in writing along with the re-evaluation fee within 15 days from the date of declaration of results. On the receipt of the request for re-evaluation, the paper would be sent to subject expert other than the evaluator and the results of the same will be communicated within 45 days. A change in the original score shall be made only when, upon re-evaluation, the change is FIVE marks or more. The Re-evaluation result is final and there will be no further appeal to the same.

No candidate who has cleared the subject by securing 50 marks or above is allowed to re-appear in the examination or apply for re-evaluation for improving marks / grade.

The recounting of the paper would be done without collecting any fee but on the written request to the Director, DDE by the candidate. The change, if any, shall be incorporated accordingly.

Misconduct Rules

The Vice-Chancellor on the report and recommendation of the Course Co-ordinator can cancel the registration of a candidate and also debar them from examinations and further enrolment if he or she is found to be indulging in abusive, unruly behavior with the faculty or staff of the University. Such behavior will also include abusive mails, phone calls or defamatory tweets / posts / blogs etc.

The NALSAR University Academic Mis-Conduct Regulations, as approved by the Executive Council of the University will apply suitably for the candidates enrolled for this programme.

Refund of Fee in case of withdrawal of admission

a) In case of withdrawal within 15 days from the closure of the admission, 10% of the course fee paid shall be retained by the University towards administrative charges;

b) In respect of candidates who withdraw their candidature after 15 days from the closure of admission, total course fee paid by the candidates shall be retained by the University.

c) All other fee other than course fee, once paid is non-refundable.

Note:The University reserves the right to modify the admission process, fee structure, course structure, course content, the evaluation scheme and other Rules from time to time.

 

Course Coordinator

  
Dr. Neha A Pathakji
Associate Professor (Law) & Director, Centre for Tax Laws
NALSAR University of Law
Ph : 040 - 23498226 (O)

Ask your Question

ddeadmissions2021@nalsar.ac.in

Administrative Contact

Ms. B. Nagalakshmi
Assistant Registrar
Ph : +9140 – 23498402

Ms. G. Usha Devi
Junior Assistant
Ph : +9140 – 23498404

Mr. R.Ravi
Junior Assistant
Ph : +9140 – 23498404

Mr. B. Vijay Kumar
Record Assistant
Ph : +9140 – 23498404

Postal Address

Directorate of Distance Education
NALSAR University of Law
Justice City, Shameerpet, Medchal District,
Hyderabad - 500101, Telangana, India.
Ph : +9140 – 23498404;Fax: +91 40 23498403

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