SCHEME OF INSTRUCTION AND EXAMINATION
Title of the Paper | Instructions per week/Hrs. | Duration of Exam/Hrs. | Marks in Examination | |||
---|---|---|---|---|---|---|
I Semester: | Theory | Prac/ IA | Total | |||
Paper | 1.1 Fundamental of Accounting and preparation of simple project reports | 4 | 3 | 70 | 30 | 100 |
1.2 Direct Taxes-I | 4 | 3 | 70 | 30 | 100 | |
1.3 Direct Taxes-II | 4 | 3 | 70 | 30 | 100 | |
1.4 Central Excise | 4 | 3 | 70 | 30 | 100 | |
1.5 Service Tax | 4 | 3 | 70 | 30 | 100 | |
1.6 Practicum-cum-Viva and preparation of Comprehensive Projects | 50 | |||||
Total for I Semester | 20 | 550 | ||||
II Semester | ||||||
Paper | 2.1 Direct Taxes-III | 4 | 3 | 70 | 30 | 100 |
2.2 Indirect Taxes-I | 4 | 3 | 70 | 30 | 100 | |
2.3 Indirect Taxes-II | 4 | 3 | 70 | 30 | 100 | |
2.4 Customs | 4 | 3 | 70 | 30 | 100 | |
2.5 Corporate Tax, Wealth Tax and Professional Tax | 4 | 3 | 70 | 30 | 100 | |
2.6 Practicum-cum-Viva and preparation of Comprehensive Projects | - | - | 50 | |||
Total for II Semester | 20 | 700 | ||||
Grand total for 6 Semesters | 40 | 1100 |
Note
- Composition of Marks: Theory : 70 Marks
Skill Development : 20 Marks (15 Exam & 5 Record)
Internal Assessment : 10 Marks (5 Viva & 5 Test)
- Practicum refers to a practical training under a Chartered Accountant during the 1st and 2nd Semester of PGDTM. Such who complete the practical training will be eligible to take up Practicum-cum-Viva examinations.
- A teacher is required to guide the students to carryout appropriate skill development activities.
Regulations
- Eligibility:
i) For Certificate / diploma / Advanced Diploma course in Tax Management:
a) Certificate course is offered for all the bonafied students of UG courses of our college
b) A student opting for Diploma and Advanced Diploma must have passed certificate and diploma examination respectively.
ii) For PGDTM:
a) Eligibility: A Bachelor Degree in any recognised university.
b) Exemptions: A student who has passed out in CCTM / DTM / ADTM is exempted in such papers which the student has studied in above courses.
Exemptions
Conditions to get exemption in PGDTM | Papers exempted | |
---|---|---|
1 | Not completed CCTM / DTM / ADTM | No exemption |
2 | Completed only CCTM | 1.1 Fundamentals of Accounting and preparation or projects 1.2 Direct Taxes-I |
3 | Completed upto DTM | 1.1 Fundamentals of Accounting and preparation or projects 1.2 Direct Taxes-I 2.1 Direct Taxes-III 2.2 Indirect Taxes-I |
4 | Completed ADTM | 1.1 Fundamentals of Accounting and preparation or projects 1.2 Direct Taxes-I 1.3 Direct Taxes-II 2.1 Direct Taxes-III 2.2 Indirect Taxes-I 2.3 Indirect Taxes-II |
Results: Declaration of class, attendance, etc. will be as per rules and regulations of the college.