Sharp’s Other Laws Relating to Taxation for DTL

Description

Other Laws Relating to Taxation
(TL – T 0104)
Diploma in Taxation Law
As Per New Syllabus 2025

Syllabus:
1. Custom Act, 1962

1. Definitions: Goods, Indian customs waters, fund, customs area, Import manifest, export manifest.

2. Type of Custom Duties, Prohibition on importation and exportation of goods

3. Levy of and exemption from custom Duties: Clearances of Imported and exported goods, Tax Liability and valuation of goods.

4. Custom Authorities and their powers: Warehousing, Drawback, Baggage, import or Export through post

5. Penalties and prosecution, Appeals and Revision, Search, seizure and Arrest.

2. Maharashtra Professional Tax Act, 1975

1. Definitions: Employee, employer, engaged, profession tax, tribunal

2. Levy and charge of tax,

3. Liability to deduct and pay tax,

4. Registration and enrolment, authorities under the Act,

5. Assessment and collection of tax,

6. Payment of tax, failure to deduct tax, recovery of tax,

7. Appeal and revision,

8. Offences and penalties,

9. Provisions related to refund and exemptions.

3. Value Added Tax (Applicable to Petrol, Diesel and Liquor)

1. Levy of tax

2. Filing of VAT Returns

3. Filing of VAT Audit Report

4. VAT Assessment, Appeal and refund