Corporate Taxation - Learning Resources 2021 2022

ONE YEAR ADVANCED DIPLOMA IN CORPORATE TAXATION

Learning Resources

Reading Material:

NOTE: Click under subject name to access reading materials

1.1.1 Foundations of Corporate Taxation and Corporate Tax residency

1.1.2 Taxation of Companies Part 1

1.1.3 Taxation of Companies Part 2

1.1.4 Tax Rebates and Holidays

1.2.5.Tax Implications of Corporate Financing and Business Restructuring

1.2.6. Tax Consequences upon winding upliquidation of the Company

1.2.7. Tax Administration and Assessment Procedure

1.2.8. Appeals, Revisions, Offences and Penalties

ONE YEAR ADVANCED DIPLOMA IN CORPORATE TAXATION

II Semester - Personal Contact Programme (2021-22)

Programme Schedule (Online)

Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password. The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.

Kindly Note: Password to access Video Links at Vimeo is - nalsar123
DAY 1 - 23-4-2022, Saturday
S.No. Session Topic Resource Person Video Link PPTs
1 9:30 - 11.30 a.m. Paper-I: 1.2.5: Tax Implications of Corporate Financing and Business Restructuring
Corporate Financing- Debt v. Equity and Buy Backs Ms.Divya Bajpai Click here Click here
11.30 – 11.45 a.m. Tea Break
2 11.45 - 1.45 p.m. Paper-I: 1.2.5: Tax Implications of Corporate Financing and Business Restructuring
Dividends and deemed dividends Mr. Pulkit Jajodia Click here Click Here
1.45 – 2.30 p.m. Lunch Break
3 2.30 - 4.30 p.m. Paper-I: 1.2.5: Tax Implications of Corporate Financing and Business Restructuring
Types of Winding Up under the Companies Act and circumstances of winding up Mr.Nipun Singhvi Click here Click here
4.30 - 4.45 p.m. Break
4 4.45 - 6.45 p.m. Paper-I: 1.2.5: Tax Implications of Corporate Financing and Business Restructuring
Liquidation under IBC Mr.Nipun Singhvi Click here Click here
DAY 2 - 24-4-2022, Sunday
S.No. Session Topic Resource Person Video Link PPTs
1 2.30 - 4.30 p.m. Paper-I: 1.2.5: Tax Implications of Corporate Financing and Business Restructuring
Slump sale Mr. Chirag Wadhwa Click here
4.30 - 4.45 p.m. Break

DAY 3 - 25-4-2022, Monday
S.No. Session Topic Resource Person Video Link PPTs

11.30 – 11.45 a.m. Tea Break
2 11.45 - 1.45 p.m. Paper-II: 1.2.6: Tax Consequences upon winding up/liquidation of the Company
Inter-corporate loans Ms.Divya Bajpai Click here
1.45 – 2.30 p.m. Lunch Break
3 2.30 - 4.30 p.m. Paper-II: 1.2.6: Tax Consequences upon winding up/liquidation of the Company
Tax Implications upon companies winding up or liquidating Mr.Mubassir Godil,
Chartered Accountant Click here
4.30 - 4.45 p.m. Break
4 4.45 - 6.45 p.m. Paper-III: 1.2.7.Tax Administration and Assessment Procedure
Introduction to Income-tax Authorities, their jurisdiction and powers Mr. Divyang Shah Click here
DAY 4 - 26-4-2022, Tuesday
S.No. Session Topic Resource Person Video Link PPTs
1 9:30 - 11.30 a.m. Paper-III: 1.2.7.Tax Administration and Assessment Procedure
Self-Assessment and summary assessment Mr. Divang Shah Click here
11.30 – 11.45 a.m. Tea Break
2 11.45 - 1.45 p.m. Paper-III: 1.2.7.Tax Administration and Assessment Procedure
Regular assessment/Scrutiny Assessment Mr.Pulkit Jajodia Click here Click here
1.45 – 2.30 p.m. Lunch Break
3 2.30 - 4.30 p.m. Paper-III: 1.2.7.Tax Administration and Assessment Procedure
Income Escaping Assessment Mr.Mayank Mohanka Click here Click here
4.30 - 4.45 p.m. Break
4 4.45 - 6.45 p.m. Paper-III: 1.2.7.Tax Administration and Assessment Procedure
Assessment in case of search and seizure Mr. Mayank Mohanka Click here Click here
DAY 5 - 27-4-2022, Wednesday
S.No. Session Topic Resource Person Video Link PPTs
1 9:30 - 11.30 a.m. Paper-III: 1.2.7.Tax Administration and Assessment Procedure
Faceless Assessment Mr. Mayank Mohanka Click here Click here
11.30 – 11.45 a.m. Tea Break
2 11.45 - 1.45 p.m. Paper-IV: 1.2.8. Appeals, Revisions, Offences and Penalties
Tax Recovery and Tax Appeal Process and Appealable Orders Mr. Chirag Wadhwa Click here
1.45 – 2.30 p.m. Lunch Break
3 2.30 - 4.30 p.m. Paper-IV: 1.2.8. Appeals, Revisions, Offences and Penalties
Procedure for Appeal and Faceless Appeal Mr.Mayank Mohanka Click here Click here
4.30 - 4.45 p.m. Break
4 4.45 - 6.45 p.m. Paper-IV: 1.2.8. Appeals, Revisions, Offences and Penalties
Revision Orders Mr. Hemant Sharma Click here
Click here
Click here
DAY 6 - 28-4-2022, Thursday
S.No. Session Topic Resource Person Video Link PPTs
1
11.30 – 11.45 a.m. Tea Break
2 11.45 - 1.45 p.m. Paper-IV: 1.2.8. Appeals, Revisions, Offences and Penalties
Faceless Scheme for Penalties Mr. Pancham Sethi Click here Click here
1.45 – 2.30 p.m. Lunch Break
3 2.30 - 4.30 p.m. Paper-IV: 1.2.8. Appeals, Revisions, Offences and Penalties
Board for Advance Ruling Mr. Divyang Shah Click here

S.No. Session Topic Resource Person Video Link PPTs

I Semester - Personal Contact Programme (2021-22)

Programme Schedule (Online)
Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password. The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.
Kindly Note: Password to access Video Links at Vimeo is - nalsar123
DAY 1 - 2-1-2022 Sunday
S.No. Session Topic Resource Person Video Link PPTs
1 9.00 – 11.00 a.m Orientation and Introduction
Theorising Corporations and Justifications for Corporate Taxation (Paper 1) Dr.NehaPathakji
NALSAR Click here
Click here
Click here
11.00 – 11.15 a.m. Tea Break
2 11.15 - 13.15 p.m. Constitutional Framework of Taxation and extra territorial Operation of Tax Laws (Paper 1) Mr.GauravSinghal
Founder and Director, Heads Up Consulting Pvt. Ltd. Click here
13.15 – 14.00 p.m. Lunch Break
3 14.00 - 16.00 p.m. Corporate Residency : POEM and C&M (Paper 1) Ms. DakshaBaxi
Founder, SRI Solutions Click here
16.00 - 16.15 p.m. Tea Break
4 16.15 - 18.15 p.m. Alternatives to Corporate Residency- Corporate as group entity-(Paper 1)
DAY 2 - 3-1-2022 Monday
S.No. Session Topic Resource Person Video Link PPTs
1 9.00 – 11.00 a.m Determining tax base of corporate income- Revenue Receipts and Capital Receipts (Paper 2) Ms. DakshaBaxi Click here
11.00 – 11.15 a.m. Tea Break
2 11.15 - 13.15 p.m. Rental Incomes: House Property or Business Income (Paper 2)
13.15 – 14.00 p.m. Lunch Break
3 14.00 - 16.00 p.m. Business Income of the corporates (Paper 2) CA PulkitJajodia Click here
16.00 - 16.15 p.m. Tea Break
4 16.15 - 18.15 p.m. Undisclosed incomes and windfall gains. Cessation of liabilities or trade payables (Paper 2)
DAY 3 - 4-1-2022 4-1-2022 Tuesday
S.No. Session Topic Resource Person Video Link PPTs
1 9.00 – 11.00 a.m Revenue Expenditure and Capital Expenditure CA AnkitRaipuria Click here
11.00 – 11.15 a.m. Tea Break
2 11.15 - 13.15 p.m. Repairs, Depreciation, accelerated depreciation, Investment allowances, Interest and inter-corporate loans CA AnkitRaipuria Click here
13.15 – 14.00 p.m. Lunch Break
3 14.00 - 16.00 p.m. Expenditures due to commercial expediency
Disallowance of expenditures owing to transgression of laws, offences and penalties (Paper 2) Mr. SrinivasanAnand G. Click here
16.00 - 16.15 p.m. Tea Break
4 16.15 - 18.15 p.m. Corporate Expenditure on CSR- Schedule III of CSR and Tax neutrality(Paper 2) Ms. AnanyaKapoor
Advocate Click here Click here
DAY 4 - 5-1-2022 Wednesday
S.No. Session Topic Resource Person Video Link PPTs
1 9.00 – 11.00 a.m MAT and Equalisation levy (Paper 2) CA Mayank Mohanka Click here
11.00 – 11.15 a.m. Tea Break
2 11.15 - 13.15 p.m. Taxation of Capital gains Conversion of securities- Parents and Subsidiary provisions, valuation issues – Sec. 50CA and Sec. 56(2)(x) (Paper 3) CA MayankMohanka Click here
13.15 – 14.00 p.m. Lunch Break
3 14.00 - 16.00 p.m. Capital gains: Learning from Vodafone tax case (Paper 3) Mr. MeyyappanNagappan
Nishith Desai Associates Click here Click here
16.00 - 16.15 p.m. Tea Break
4 16.15 - 18.15 p.m. Taxation of Corporate gifts (Paper 3) Mr. SrinivasanAnand G. Click here Click here
DAY 5 - 6-1-2022 Thursday
S.No. Session Topic Resource Person Video Link PPTs
1 9.00 – 11.00 a.m Rationale for tax holidays, Tax competition, Investment (Paper 4) Mr. SrinivasanAnand G. Click here Click here
11.00 – 11.15 a.m. Tea Break
2 11.15 - 13.15 p.m. Sector specific deductions (Paper 4) CA PulkitJajodia Click here
13.15 – 14.00 p.m. Lunch Break
3 14.00 - 16.00 p.m. Taxation of Corporations in Digitalised Economies Ms. AnanyaKapoor
Advocate (Taxation) Click here
16.00 - 16.15 p.m. Tea Break
4 16.15 - 18.15 p.m. Recent Developments on corporate taxation (2 Pillar approach) (Paper 4)

DAY 1 - 23-4-2022, Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:30 - 11.30 a.m.	Paper-I: 1.2.5: Tax Implications of Corporate Financing and Business Restructuring Corporate Financing- Debt v. Equity and Buy Backs	Ms.Divya Bajpai	Click here	Click here
	11.30 – 11.45 a.m.	Tea Break
2	11.45 - 1.45 p.m.	Paper-I: 1.2.5: Tax Implications of Corporate Financing and Business Restructuring Dividends and deemed dividends	Mr. Pulkit Jajodia	Click here	Click Here
	1.45 – 2.30 p.m.	Lunch Break
3	2.30 - 4.30 p.m.	Paper-I: 1.2.5: Tax Implications of Corporate Financing and Business Restructuring Types of Winding Up under the Companies Act and circumstances of winding up	Mr.Nipun Singhvi	Click here	Click here
	4.30 - 4.45 p.m.	Break
4	4.45 - 6.45 p.m.	Paper-I: 1.2.5: Tax Implications of Corporate Financing and Business Restructuring Liquidation under IBC	Mr.Nipun Singhvi	Click here	Click here

DAY 2 - 24-4-2022, Sunday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	2.30 - 4.30 p.m.	Paper-I: 1.2.5: Tax Implications of Corporate Financing and Business Restructuring Slump sale	Mr. Chirag Wadhwa	Click here
	4.30 - 4.45 p.m.	Break

DAY 3 - 25-4-2022, Monday
S.No.	Session	Topic	Resource Person	Video Link	PPTs

	11.30 – 11.45 a.m.	Tea Break
2	11.45 - 1.45 p.m.	Paper-II: 1.2.6: Tax Consequences upon winding up/liquidation of the Company Inter-corporate loans	Ms.Divya Bajpai	Click here
	1.45 – 2.30 p.m.	Lunch Break
3	2.30 - 4.30 p.m.	Paper-II: 1.2.6: Tax Consequences upon winding up/liquidation of the Company Tax Implications upon companies winding up or liquidating	Mr.Mubassir Godil, Chartered Accountant	Click here
	4.30 - 4.45 p.m.	Break
4	4.45 - 6.45 p.m.	Paper-III: 1.2.7.Tax Administration and Assessment Procedure Introduction to Income-tax Authorities, their jurisdiction and powers	Mr. Divyang Shah	Click here

DAY 4 - 26-4-2022, Tuesday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:30 - 11.30 a.m.	Paper-III: 1.2.7.Tax Administration and Assessment Procedure Self-Assessment and summary assessment	Mr. Divang Shah	Click here
	11.30 – 11.45 a.m.	Tea Break
2	11.45 - 1.45 p.m.	Paper-III: 1.2.7.Tax Administration and Assessment Procedure Regular assessment/Scrutiny Assessment	Mr.Pulkit Jajodia	Click here	Click here
	1.45 – 2.30 p.m.	Lunch Break
3	2.30 - 4.30 p.m.	Paper-III: 1.2.7.Tax Administration and Assessment Procedure Income Escaping Assessment	Mr.Mayank Mohanka	Click here	Click here
	4.30 - 4.45 p.m.	Break
4	4.45 - 6.45 p.m.	Paper-III: 1.2.7.Tax Administration and Assessment Procedure Assessment in case of search and seizure	Mr. Mayank Mohanka	Click here	Click here

DAY 5 - 27-4-2022, Wednesday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:30 - 11.30 a.m.	Paper-III: 1.2.7.Tax Administration and Assessment Procedure Faceless Assessment	Mr. Mayank Mohanka	Click here	Click here
	11.30 – 11.45 a.m.	Tea Break
2	11.45 - 1.45 p.m.	Paper-IV: 1.2.8. Appeals, Revisions, Offences and Penalties Tax Recovery and Tax Appeal Process and Appealable Orders	Mr. Chirag Wadhwa	Click here
	1.45 – 2.30 p.m.	Lunch Break
3	2.30 - 4.30 p.m.	Paper-IV: 1.2.8. Appeals, Revisions, Offences and Penalties Procedure for Appeal and Faceless Appeal	Mr.Mayank Mohanka	Click here	Click here
	4.30 - 4.45 p.m.	Break
4	4.45 - 6.45 p.m.	Paper-IV: 1.2.8. Appeals, Revisions, Offences and Penalties Revision Orders	Mr. Hemant Sharma	Click here	Click here Click here

DAY 6 - 28-4-2022, Thursday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1
	11.30 – 11.45 a.m.	Tea Break
2	11.45 - 1.45 p.m.	Paper-IV: 1.2.8. Appeals, Revisions, Offences and Penalties Faceless Scheme for Penalties	Mr. Pancham Sethi	Click here	Click here
	1.45 – 2.30 p.m.	Lunch Break
3	2.30 - 4.30 p.m.	Paper-IV: 1.2.8. Appeals, Revisions, Offences and Penalties Board for Advance Ruling	Mr. Divyang Shah	Click here

DAY 1 - 2-1-2022 Sunday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9.00 – 11.00 a.m	Orientation and Introduction Theorising Corporations and Justifications for Corporate Taxation (Paper 1)	Dr.NehaPathakji NALSAR	Click here	Click here Click here
	11.00 – 11.15 a.m.	Tea Break
2	11.15 - 13.15 p.m.	Constitutional Framework of Taxation and extra territorial Operation of Tax Laws (Paper 1)	Mr.GauravSinghal Founder and Director, Heads Up Consulting Pvt. Ltd.	Click here
	13.15 – 14.00 p.m.	Lunch Break
3	14.00 - 16.00 p.m.	Corporate Residency : POEM and C&M (Paper 1)	Ms. DakshaBaxi Founder, SRI Solutions	Click here
	16.00 - 16.15 p.m.	Tea Break
4	16.15 - 18.15 p.m.	Alternatives to Corporate Residency- Corporate as group entity-(Paper 1)

DAY 2 - 3-1-2022 Monday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9.00 – 11.00 a.m	Determining tax base of corporate income- Revenue Receipts and Capital Receipts (Paper 2)	Ms. DakshaBaxi	Click here
	11.00 – 11.15 a.m.	Tea Break
2	11.15 - 13.15 p.m.	Rental Incomes: House Property or Business Income (Paper 2)
	13.15 – 14.00 p.m.	Lunch Break
3	14.00 - 16.00 p.m.	Business Income of the corporates (Paper 2)	CA PulkitJajodia	Click here
	16.00 - 16.15 p.m.	Tea Break
4	16.15 - 18.15 p.m.	Undisclosed incomes and windfall gains. Cessation of liabilities or trade payables (Paper 2)

DAY 3 - 4-1-2022 4-1-2022 Tuesday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9.00 – 11.00 a.m	Revenue Expenditure and Capital Expenditure	CA AnkitRaipuria	Click here
	11.00 – 11.15 a.m.	Tea Break
2	11.15 - 13.15 p.m.	Repairs, Depreciation, accelerated depreciation, Investment allowances, Interest and inter-corporate loans	CA AnkitRaipuria	Click here
	13.15 – 14.00 p.m.	Lunch Break
3	14.00 - 16.00 p.m.	Expenditures due to commercial expediency Disallowance of expenditures owing to transgression of laws, offences and penalties (Paper 2)	Mr. SrinivasanAnand G.	Click here
	16.00 - 16.15 p.m.	Tea Break
4	16.15 - 18.15 p.m.	Corporate Expenditure on CSR- Schedule III of CSR and Tax neutrality(Paper 2)	Ms. AnanyaKapoor Advocate	Click here	Click here

DAY 4 - 5-1-2022 Wednesday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9.00 – 11.00 a.m	MAT and Equalisation levy (Paper 2)	CA Mayank Mohanka	Click here
	11.00 – 11.15 a.m.	Tea Break
2	11.15 - 13.15 p.m.	Taxation of Capital gains Conversion of securities- Parents and Subsidiary provisions, valuation issues – Sec. 50CA and Sec. 56(2)(x) (Paper 3)	CA MayankMohanka	Click here
	13.15 – 14.00 p.m.	Lunch Break
3	14.00 - 16.00 p.m.	Capital gains: Learning from Vodafone tax case (Paper 3)	Mr. MeyyappanNagappan Nishith Desai Associates	Click here	Click here
	16.00 - 16.15 p.m.	Tea Break
4	16.15 - 18.15 p.m.	Taxation of Corporate gifts (Paper 3)	Mr. SrinivasanAnand G.	Click here	Click here

DAY 5 - 6-1-2022 Thursday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9.00 – 11.00 a.m	Rationale for tax holidays, Tax competition, Investment (Paper 4)	Mr. SrinivasanAnand G.	Click here	Click here
	11.00 – 11.15 a.m.	Tea Break
2	11.15 - 13.15 p.m.	Sector specific deductions (Paper 4)	CA PulkitJajodia	Click here
	13.15 – 14.00 p.m.	Lunch Break
3	14.00 - 16.00 p.m.	Taxation of Corporations in Digitalised Economies	Ms. AnanyaKapoor Advocate (Taxation)	Click here
	16.00 - 16.15 p.m.	Tea Break
4	16.15 - 18.15 p.m.	Recent Developments on corporate taxation (2 Pillar approach) (Paper 4)

Director (Officiating)

Professor Srikrishna Deva Rao, Vice-Chancellor,
NALSAR University of Law
Ph : +91 40 23498102
Email : vc@nalsar.ac.in

Administrative Contact

Ms. B. Nagalakshmi
Assistant Registrar
Ph : +91 40 23498402 / 404 ; Fax: +91 40 23498403
Email : ddeadmissions@nalsar.ac.in
Mobile : 70755 89600

Postal Address

Directorate of Distance Education
NALSAR University of Law
Justice City, Shameerpet, Medchal District,
Hyderabad - 500101, Telangana, India

ONE YEAR ADVANCED DIPLOMA IN CORPORATE TAXATION

Learning Resources

Reading Material:

1.1.1 Foundations of Corporate Taxation and Corporate Tax residency

1.1.2 Taxation of Companies Part 1

1.1.3 Taxation of Companies Part 2

1.1.4 Tax Rebates and Holidays

1.2.5.Tax Implications of Corporate Financing and Business Restructuring

1.2.6. Tax Consequences upon winding upliquidation of the Company

1.2.7. Tax Administration and Assessment Procedure

1.2.8. Appeals, Revisions, Offences and Penalties

ONE YEAR ADVANCED DIPLOMA IN CORPORATE TAXATION

II Semester - Personal Contact Programme (2021-22)

Programme Schedule (Online)

I Semester - Personal Contact Programme (2021-22)

Programme Schedule (Online)

Director (Officiating)

Administrative Contact

Postal Address

Subscribe

Guidelines for Grievance Redressal