*Core Focus*: Taxation laws, accounting, auditing, financial management, and business regulations.

 

*Year 1: Foundation Courses* 

*Semester 1* 

1. *Financial Accounting* 

   - Basics of accounting, journals, ledgers, trial balance, final accounts. 

2. *Business Economics* 

   - Microeconomics: Demand, supply, market structures. 

3. *Business Mathematics & Statistics* 

   - Arithmetic, probability, statistical tools for business. 

4. *Principles of Management* 

   - Management theories, planning, organizing, leadership. 

5. *Business Communication* 

   - Effective communication in business contexts. 

 

*Semester 2* 

1. *Advanced Accounting* 

   - Partnership accounts, consignment, joint ventures. 

2. *Macroeconomics* 

   - National income, fiscal policy, monetary policy. 

3. *Business Law* 

   - Indian Contract Act, Sale of Goods Act. 

4. *Cost Accounting* 

   - Cost concepts, job costing, process costing. 

5. *Introduction to Taxation* 

   - Basics of direct and indirect taxes in India. 

 

*Year 2: Core Taxation & Specialization* 

*Semester 3* 

1. *Direct Tax Laws* 

   - Income Tax Act: Heads of income, deductions, exemptions. 

2. *Corporate Accounting* 

   - Company financial statements, mergers, acquisitions. 

3. *Goods and Services Tax (GST)* 

   - GST framework, registration, returns, compliance. 

4. *Business Regulatory Framework* 

   - Companies Act, Consumer Protection Act. 

5. *Elective 1* (e.g., Entrepreneurship/ Banking Principles). 

 

*Semester 4* 

1. *Indirect Tax Laws* 

   - Customs, Excise, GST (advanced), VAT. 

2. *Auditing & Assurance* 

   - Audit procedures, internal controls, standards. 

3. *Financial Management* 

   - Capital budgeting, working capital management. 

4. *E-commerce & Digital Taxation* 

   - Tax implications of digital transactions. 

5. *Elective 2* (e.g., Insurance/ Investment Basics). 

 

*Year 3: Advanced Taxation & Application* 

*Semester 5* 

1. *International Taxation* 

   - Double Taxation Avoidance Agreements (DTAA), transfer pricing. 

2. *Tax Planning & Management* 

   - Strategies for minimizing tax liability legally. 

3. *Tax Procedures & Litigation* 

   - Filing returns, appeals, tribunal procedures. 

4. *Research Methodology* 

   - Techniques for tax-related research projects. 

5. *Elective 3* (e.g., Stock Market Operations/ Risk Management). 

 

*Semester 6* 

1. *Practical Taxation* 

   - Case studies, tax return preparation (ITR, GST). 

2. *Corporate Tax Planning* 

   - Tax strategies for businesses, MNCs. 

3. *Ethics in Taxation* 

   - Anti-avoidance measures, ethical compliance. 

4. *Project Work* 

   - Dissertation on contemporary tax issues. 

5. *Elective 4* (e.g., International Business/ Forensic Accounting). 

 

*Electives (Sample)* 

- Investment Management 

- Insurance & Risk Management 

- Banking Law & Practice 

- Human Resource Management 

- Digital Marketing 

 

*Practical Components* 

- *Workshops*: GST software (e.g., Tally, Zoho). 

- *Internships*: At CA firms, tax consultancies, or corporate finance departments. 

- *Case Studies*: Tax disputes, compliance scenarios. 

 

*Assessment* 

- Theory exams, projects, presentations, internships, and viva voce.