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B U S I N E SS T A X A T I ON (G - 5 )
GRID
PART-A
INCOME TAX LAWS
PART-B
SALES TAX LAWS
W EIGHTAGE
75%
25%
Total
100%
SYLLABUS OVERVIEW:
This course covers Income Tax Ordinan ce, 2001, the Income Tax Rules, 2002 and indirect tax Laws such as the
Sales Tax Act, 1990, Sales Tax Rules, and Federal Excise Act as amended to-date. The objective of this course is
to equip the students with an in-depth knowledge of direct and indirect tax laws applicable in Pakistan.
LEARNING OUTCOMES
On completion of this course, students should be able to:
Understand the objectives of levy of taxation, and its basic concepts
Comprehend the system of taxation in Pakistan
Explain provisions of Income Tax Laws mainly relevant to individuals and association of persons and
corporate entities
Elucidate relevant Sales Tax Laws and rules
Grid
Detailed Contents
PART-A
INCOME TAX LAWS
Section (1-3)
2. Charge of Tax
Section (4,5)
4. Common Rules
5. Provisions Governing
Persons
General
Section (66-73)
Tax Year
Section (74)
Assets
Section (75-79)
Central Concepts
Section (80-84)
Individuals
Section (86-91)
Association of Persons
Section (92)
WEIGHTAGE IN %
75
6. International
7. Anti Avoidance
8. Minimum Tax
9. Procedure
10. Administration
12. Procedure
13. Administration
Directorates General
Section (228-230)
Directorates General
Section (230A-230C)
Section (237-240)
Rules 76-90
PART-B
SA L E S T A X L A W S
Preliminary
Section (1-2)
Scope and Payment of Tax
Section (3-13, 73, 74)
Registration
Section (14 & 21)
Book-keeping and Invoicing Requirements
Section (22-25AA)
Returns
Section (26, 27-29)
25
First, Second and Third Schedules together with relevant portions of Sixth Schedule.
PUBLISHER
Govt. Of Pakistan
S. A. Salam Publications,
Lahore.
Lahore Law Publications.
Petiwala Publishers
IBP Publications, Lahore.
Tariq Najeeb Corporation,
Lahore.