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					                    UNIVERSITY OF DELfl

            B. A. Prosnnne        (Disciplile CouIEe)- CoEDerce
                                                                          j




               Rules, RegulatioEs atrd Course conteEts

                    SeE€stdI Nov. ,De Exmination 201I
                                               2012
                   Squester Ap.i]May Bxamination
                          I


                                               2013
                          Mpdl,4\4ay Examinatioo
                   Semesier


                   Semesrer ApdLMayExminatiotr 2014
                         \4




         B.A. (Di.d'purc C.sc) - CoEffEe SrllatE 6 per @ied cou6e stutu       lo
                     b. .E oliw E@Adddio Yed 2011-12ud @Mds




           i.."'.rc.
oeplnfr"ii'*
D€ihlS.is; of &tsonEs
   BA PROGXAMDISCIPLINI]COT,IRSES
                                STRLCTURE
        uommerce
               Based
                   Courles BA prosrem
                          itr


  E"E"!-.*hip:"ds."J-ts"ri"*




Hbe RssFM@csmdi
Bcin6IEs




of6ce lvfsr6e@;iE




                               2
                    B. A.Irr0gramne (DisciDljnsC0une)-Comnorce
                    ENTREIRENEURSTIIPAND        SMALLBUSINESS
                             PAPER- I (a): StrMESTER - I
                         FundrneDtab orBushs$ O.gaDizat'ior
                                                                           MaL Marks: r00
                                                                              L€ctures: 60

 Lcamilg Objeciives: Tle pEpoe of this paper is lo fac rLde a@ne$ abolt dre natne of
 businas activity, ovneElip q?es ed the enviroMenl in which rhe buiress olmres. Aner
 go'nCthroush this couse ltu leee6 sholld be able1oMomplish ile follo*ing:

    (i) De6nebusin*s dd disljneujsnmons lrade,coIM€G dd ind$trt,
    ('i) Defne micro, snall ed nedm ente$ns6 wilh respectio their hdustrbL md seNi€s

    (iit List theFoninot scror of octivihcs oft[e MSMESin India
    (iv) Descnbelhe elendts of 6uhss enMlomenr
    (v) AMlya 6e wals iq wbrch &e eN                 eleodts iodividuUy dd colhcliv€ly


L lnhoducdonro rhe world of bnsiness
  (a) Deturitiotr of buiness, indslly & comeroe ad their intnelationslip          in lodlyt

   (b) MSME- delutioDs. rrcfile ofactiviti6    Role ofMSMEs in lodje e@nony (national

                                                                               (L.ctu.c20)
2, Theerwoment of buiDess
    G) Tle elenenE of ihe €rvircment: narual,lcgal & polirical, rechlolosical, eononic,
         $cio-cdhn€l od intetutioml
   (b) BNirs$ ervtro@ot interfa€
                                                                             (Lectuie 20)
3, loms of bEine$ orseiztio!
   (a) Sote prolneroEhlp, p!-hesLip, limited parheshi!, lnvaLe [mit€d 6Dpmy, lublic
        limited @n!oy, coopelaLives self-helpgrcWs, EUF dd famiLybuine$.
                                       &
   (b) crirdia for ihe chorceof a suirlble fod of bsinss orsdz,rio!. Relative suit biliry of
        the vdioc fom forMstr4Es,


   1, Chhab.4T.N.,Moda,,drizsrs O.ga,tz,tua NewDe]lii, Dnmlal R i &

   2, ChhabrdT.N,;Aust e$ Organintian tlanagementt5!nlrdra Publrcations,
                                     &
      NewDelhi.
              GaL
   3, shankar, ri; l?oder.AusinessOrqanietia\ t4aiarir BookDepot,NewDeth,
                                                  peaGon
   4, Illsla P,C-iBusinesOrganietian& tttanagement,                New
                                                          Education,
   s. Tnpafiir P.C.iPnnctples Management,-rata
                            or                                  co.,
                                            MccrcwHilt,Publishing New
F,

     Note: Latest edition of text book mav be used.

     Joumrls,Periodic.lsdd Report!:

       r.   Aly nro Bsi!*s Moguines fiom mong BusinessTodoy,Buines Wortd, BEinas
            hdi4 dd the like.




                                                                                   1
                         B,A Progranne(Dncrpline
                                               CouNc) Comnsrce
                         ENTRETRENEURSHIP   AND SMALLBUSINESS
                               IATER- 1(b): SEMESmR- ll
                                FuDd!hentrbof M,nrsenstrr


 l.         Meaningand iEFortuce of naragebent

           (a)   Mmcenenl       ve^us dnidsh:ation- Elmenh, rcles ovlinrzberg\ clssitcadon),

           (!)      Imponace of llrmeeded in d orcaiunon
                                                                                     (Lectur€ ?0)

 2,        Funcrions of Eanasenert-l

           (a)   ?lalrme- neahs, prccss, impoddcq decision-maline- meding, rnpoaece
                 ad rypes,problm{olving
           O)    O.gdiziDe- deldrtmedlatrotr md delegatioD; i.fomol  gouls. Staffine
                 r€.ruihmi andselsotion.
                                                                          (Lecture20)
3.         Furctiotrsolmnrg€mc!rtr

           (a)   D'Eotins: (i) comuicadon      -meern$ process, inloilance      dd    tlls:   (iD
                 leadeBlip (Bpiring ofted m€aing, !rccess, mporlece ed qrles,
                 foUawqshjp; nonvation- need
                               (ni)            hie@ht neaing, proces, idlorrace
           (b)   Col1rollilg- neaing, pro@$ed inporl€nce




      r.    chhabr4 T,N., P.i,cDLr dtul ?roctice.f rldnagene"t, Nq Dcthi, Dhdpat Rli &
            Sos, lalest Ediiion,
      2. rlrry, Ir,(halle,lom       Cts*,He.n?. o\al'ahoa ed Vn g?e4, Ttomo.oolenu g,

  3. BBhWts R.E.i corep^ afBsihs!:1n ltuodutim ta Buk*! f'j&,, Drytlen pEsi N].
                                     o/E p?rr,, MccE*,HiI, New yo*.
  4. DotEld, ;l{cCieco. fhe HMdh S,?/e
Note: Latest ediiion of text bodk mav be used_

      1- kreitrer     FouilatioDs   of M!.agehenr-   Bosic dtrd Best practics    , (Refderce
     2. S@o*, Jees F. md R Ldwd Flcpdd Mao.geDedr.t,re$ L<t_ton,
                                                               pRn.:cHa,
        of indiE PrivateI-iniieil
Jounals, Periodicals ald Repons:
   L Ary teo Buiness Magtus             fion @o^g Blsiness To.lat BusinessWortd, Brsiness
       lndi4 md ihe like.
                                                5
J
I



                           B.A. Programme rDhcilrlin.C0uorr C0dm.r.€
                           r\TN PRENT   UNSHIP  ANDSMALL EUSLI.JESS
                                  PA?ER_ 2 (E).SEMESTEIi- III
                                 i-utrdooeot,hotCnrrepr.ocurchin

            L Entrepreneu-Enr@FeDelrsli!-Eotepnse



                      Fnftp_ereushjpa. ourig.m.Dr. FdbeoreneshipA. inhple!6br'!.   Roks
                      md hicboro of.rep-eDeB i, -etadoi,o rbeqo,dpnse@d in retsd;i,o Lhe

                (b)   Entrepentuship   as d   inrehctiye !m@ss betuee! ihe p,son   md Lle



                         p6on: wirh
            2. Enherreneui'r       rcrqerce resenda,y
                                          ro       enr,epreD.-" -**.T,H'.191
                                                            -.

                (a)   Enhepraeuial conlerenqes conp€rencies  iderined by               ,hip
                      DeveiopEeltIBnfute of tndia
                O)    Entepr@tuial nolivarion Errmat dd int€roI frcro$. Role ol rhe hisheF
                      o.dernedx ofthe reed-b€rchy. Actnermar motivado!rheory.Mulipiicrry
                      adddiEsity.
                                                                              (Lecture20)
           3.          euai ?cdotude andRe*ds



                                                                              rl€cture20'
    The-srud€Dls
             :hdtd beeocounged exFlore touowirsweb-
                             lo      rbe          sira:
       2. !tt!://wr,shaUirilurryinitin,coE



       1.                        Ehneqewuthip Deretopm.t, New Delhi, Amol publi€iiors.



      3.              , En|epenewship Ne\| Vehtue Crcotian,?Entice-Hal of Indis. New
                     ditidL
    Note: Latestedition ot text book mav be used,
    1. Btudr, Att'*C- The1A CowdnaElsgfl         A.tuea GFawrh!<tap@r-Ma@illL
       B6in6s Boots,Delhi. Larest tidor
                                E

2- Bhide.Naer v. rh. Onqin atd Ewlatio, of Nw Busih.sses,
                                                        Orford Unive6ityrBs,


3, Dolli\EqMt        L, Ekr.eprcheBhip   Snztugiq anl Rdowc*,




l     JoMs,t of EntrEFaeNtip
?. SEDME
3. Iaslu Udyog
             S@hd
f

                           B. A. Phgrrmne (DisoFtine Cou6c)- Connerce
                           ENTERIRENEURSIIIPANDSMALLBUSINESS
                                   PAPER-2(b): SEMESTERIV
                                  Fqsibilitvsrudv&tl Buiress PId
                                                                      M,!. Mark : roo
                                                                          Lcctur$:60
            l. Oplortuity s@utugdd ideoCeleFnon
                (a) souces ofbsmss jd€a. Rot€ofpdsonal obsesariorl c@adury, buDe$
                                                                          dd
                (b) EnFep.eneuial opportuiries ia conienloiary bnsiaess enqlomenq for
                    exmlle opporfidti€s i! retwolk- nEketing, franchisilg, buMss pNcss
                    onrsoEine h tle sly 2l'r cenDrr dd challmgesof @pingile lost WTO
                    regime.
                          Sda! b!.ir46 3 rneredbed ofeDftpre rusllp
                                                                              (Lectnre20)


        ?Elioindy sdeeling of the buines ide6, Aslects of the techlical ed €coronic

                (e) comdciBl, indnuid ed uduidshLive fesibility.
                                                                             (Leture 20)
            (a) Mairg dd Es or a bEilss plon. Eledenrs (@jd h$dings dd bnef
                 rtscussion) pEedatior.
                             dd
            (b) Itlpldertstion- protoo?edeyel@ddt dd tesrnnketilg-
                                                                      o,eture 20)
    The stude s slould b€ encour4ed ro dplore thc loUowings€b- sites:

            L httDtl!'w.ncnoplioe.ore

            z. htqt://rw.sEalipdutrvipdiajop




        l  P@daShba Cnde, t teprener$hip DddopnqtN*Ddhi,           Amol Publicalio6.
           LaGn Editiotr.
       2. T@ej4 SalishandOu?ta,  S.L.,Entr.prenesshipDeyelopnent-Nd ye"Me Oeatian
           Galgotjs P-bGLilg HoEe NewDelhi.  LareJEd:tioo.
       3, HaI\ DNjd Il,, Enteprcne,^hip: Ne|| VentoeCteario\ Phri€-Hdl of hdi New
           Delhi. LalesrEditior
    Note: htest editlon of text book mav be used-
                                                                               I
     1. B6ndt aftvenc., Ihe ./0 iranlndnnnEn\Jar Buil.linsa Glovth cotnPan!
        M&nilld Business    Eooks,Delhi.LatestEdition'
     2. Bbid., Astv-,The Oigin     an.lEbhtion ofNu B6i'^ses OxfordUtuvdsitv
        lress, Ncw York,2000-
     3. Dolunspr,  Mec J , tneP.e nedshtP:Strateges R*ourcet Ilinois lrs!'
                                                    and
        Laresi Editior.

Jolrmh & P€nodicals:


     2- SEDME
     3. L,ghu Udyo8S@chd
                    "'#*T$ff.S,ff ).1ER-              ;:
                                         "*li,;",1i.?;;i,Tfiff
                              PA"t,R_J (/): sEltD
   !'4n{str'!r a\pF(i. Ll sm{lt BurjDss OpMrdons.
                                                  Ofncc d Bushees
                                                                cdDnurrc,ri0n
                                                                M,i Marks:100
                                                                    Lcctures:60


              snall bnsiness india
                           ia
         2           mdagemar: desioiD,
                    ptmiog A         ot, i-pi
            nprove4eDt lrogtues."oottnpur tua
            ldr arl@Es uf Lvelnury qedro
            n@s or dvrouenr Gm_)fi.iendtiless elersy
                                              dd     maasenqr
         3. (a)


             o)


Note: ScmaterV andvI srnd€nLc otrftr€fth€r
    Id                     can
  (i)     3(a) ud 3(b),

  (ii)    4(!) rnd 4(b),




                                                    ,lopnent Ne|| Yentwe Crealioa

                                          :o-.","ior iooupo,a"n"".N* o.A, r:aA




                                     10
                           iSiiir*liJiiiitlllt'Hi: ."
                  8.i#,ft!-i'fi
            o,o**
                                                  "
                           i"""'"'t^er*"""i1II"t*l:l
                                   *a
     n,,*,".n' "1f#",'1"'l""iii




                                                                              (Le'tute 20)

   r Mdem{i   of }@    csdas in sal
                                reIu
     @DnJ Issu€s i! anradils ei
     e;noddr. Ente!@eurior $n-@eFa


Sugg6t il R€aditrgr:
                                                 Dewlor"etr    Nw Dettr A@ol
       I !dd4      shiba chda4 E,,.'Prere!E[i'
            t""1*"""1;H').:1.1i',
            ?ubli@tionsLstestEdbon'
       '
            i-""#;:Hj
                                    1:,:::::-:,;!:(,,",2iffiii"Y'"^'"
                                    io; N.*,o.ur. ra,too
                                                Luts


                                                         a'd   xer"rd6' Illilos' irwia
                            t., E trePrenetship st'ategtes




           1 , JouDal of EEEePEASht!
           2 , SEDME
           3,
                                                                ]!tix.Marts:100
                                                                     Lcctuie:60


     2.
                                                                    il-o       tsl
                                                          relorls of lre
                                                          to de de\ejo!        "^;
                                                                               ;




                                    trcfotowirg {cb- sires:      i,cctuie 15



,,   !(p: // rhh,..sic.co
                          in



                               Busiress hdusry-
                                       and         A E&dboot fo.
                               at EaerysDalr E qrreneu
                                                       (@dBtuke.) MNr
                               be used.


                               12
Add'rioh,lResditrgs:
                                                            Meu$hdPDcvelolde
   -
   I.   Awanbl Din6hN. md lose Sebdlid Evd,luatior           rgs6
        iii,"i-Li*   ll* o"tl', s"ge          trivdle
                                    Publicatios

   2 . Jwjs" J s., soall md M.di@          es D'eP & D€e! Ptrtlicalios Plt Ltd ' New
       Debr,2002.
                                                               DeeP Deep
                                                                  &
   3_ Saini,J, S.,EaEe!tuutship De\€looEd: Prcgt@es dd Praajcs
      ?rblicati@ Ft Lrd , NewDehi. 2001

Jolmab. P.riodi€! qtril R.Potk:
   L. LoehuUdyoss@acl6 (llndi& F'sri'r)
   ?. SEDME
                                                                          tocfur6:60
                                        DaqoPoorAciTMSVEDAL
                                                            2006.obiecrve.
                                        o uelpb@obob d4etopbqr
                                                   a4d         of rbe,t\,i;:


                                                                      Lecture20




                                                                     Lecture
                                                                           20
                                        rb€fouofilg,€b_ sirs:




        (c)   !tr'://ew.pao!ti&.o



                                    Blsjles dd tndusry- A Fsndbootr
                                                                   for
                                    EtEveryshalt         eu (a!d BaIl{)    Mljt


Jou_tub,?€riodiqt! {.d
                       ReDoitu:
                s@mre
  j. s,iasi;rudyoc   cnidr& Eqcrishl
                    0 A P.ogrrmrne@iscrpltu Coursel Commo"c
                        TAX IROC]IDUIIX AND PRACTICES
                            ?APER 1(I): SEN1ESTERI-
                                  IndirectTrres
                                                                         Ma\.Mlrks:100
                                                                            Lectur.s:60

ObjEtiye: Ine objeclive of t]ris papd is 1o acqmint li€ students*irh hasic knowledgeof
                      id.
indnecl tdes md serYiDe


indirecLtixes ad plovhios reErtaling serice
fons md docmenk required tor Sefrice Tq


I    Meoins ed Irnponarccof Tar, Cdons of Tdation, lncidence of la\atioq Direci vs
                                             ofta{es, td slnq''!re, Td anthollies in lldla
     lndir.ct Tdation, lndia! td syslen-T'Ires
                                                                             (15L(turet

2    VAT-Differcnft beh{ee! VAT dd endpoini ls, ne€dfor vAT retes,itlut tax d@dit
                                                                        (l0Lecturet

3.   Introdnctionmd nahue ofsedice td. Se ce Tq: CLdsificBiioq exenltions, trocedues
                                                                        (10 Lecturs)
4.   SeNices                          cLadtmhonF.
             liablefor i.x- Detadnentsl                                 (lslecruret

5.   Tu rates Retum of Senice Td (including e{etun) Assessed             collecrio! of ld-
     ?enalties6nes andpmsecutions.                                          (10 Lecturs)


L    Dr VnDd K. ainghmiB @d Monika Sinshd., Sr"da,/J G,ide n Incone f6 incl''tine
     Saler Id, Tamo Putli@rioas P1'1. Delhi, Latest edirior
                                    Ltd.
2.   Mahsh Cheda & D.C. SnrlJ4 lhcahe Td dnd Salet T@, Praeati Plblicalio4 Latest

3    Girish lhuja & Dr. Ravi Gnr:u- $ttefunc Aploadi b Incone TB on.l Sdks Ta' BnMt
     Ijw Eonse,Delli, Latesr editron.
4    't.s Darey. hdircct TN LN andprtui.e,'futumPtblicahons Plt Ltd Delhi,lalest

5. Dr' Smj€v Kllru ,$,stunatt APpaa.h to kdirtt af^es laiest edition-
6. S. S- Cupia Seai.e 7d -Eaw 10 neet tou ablisatioh'l,|l:I.lM Pnbli*tioDs ll't       L1d,
   Dell!, Laresreditior
Noter Lat€st €dition of text book mav be used,




                                              15
l.   rh..hdr.d       A. odnnts, Pubh.he.l fhe l8titLte afcho qea Arontants oflndid,
                                        b!

r    ftu .hot!.ftd   S?.r?tary. PLbtBae.l br h.   laYitu@ of Cadpdk! sectetnies af IndQ

3    IEBI an4 Coryante LNs, Publisled by Tamm             Allied Serices Pvt. Ltd, Delhi




                                             16
                    " " il$i'J""J3iil$'ii6H?;'i$J*'""
                                   cenlrarsaresrii                       *""1"?i'T;ll3
                                                                                     of
                                                     rhe shrdentswith b'\ic knowledEe
                 obj@iile of this paper h to acquaint



       :il";;:'T".":ff.
*x',:,-".-",""fi
iincnnensrequired thesme-
                for


                                                     tdq   & delniLios
     An ovedie{ of CentralSalesTex Acq ldportant
r.
                                                                 salc or
                               of gooilsin tlE Colse 'f i eNrate
2.   Conceptof Sale or plrchae

                                              Use of foms 6der CST'
3,   RegislEdon of dealeF & prccedue rheleof'
                                      of retum
4,   \,Iai e@ce olrecords & Subnisson
                           od     pms@dons
s.   Apleals,Pe!'lries,6nes'


                                                                                  includi'g
                                             \aln|    Sttulen' Gaidr to Incare Td



                                                                        SalesTd BIBT'|
                                             c APproachto l'cone Ts and
                                                                                   Latest
                                             e TEsd        lublicados Pla Lid DeIq
      edilion.                                                        edinon
                                                           ides. Laresr
ts'A.rrosrxnrc (DhciDtire
                        cor'se)




L    rhe Chdtercd,4ccolhtahts, P blished b, rhe IBrttLte oJChdtered AccounrahtsoJlhdk,

2    me Chdrtercd Secretd!. P,blished b! me ldtituE of             Senetdet   of lndio,

3,   SEBI ana Coryorate Zar,    Published by Taed      Alied Swics     ?vr. Ltd., Del}i




                                         18
                    B. A.lrosranhe (DisciplineCotrr$) -Cohherce
                         TAX IROCEDURE AND PRACTICES
                             TAPER 2{t): SEIIESTER III
                                  IncomeTaxLaw-I
                                                                          i\I!!. Mark: 100
                                                                               Lectures:60
Objecrive: Tlt objectiveof this !a!er is ro provide de baic hrowledee ofincone t x ]aw.

Lelrning Ourcone: ]ae sMents &e ex!€cred ro havetu udeslandins of incoDe rd law tud
beable to conllre the tlxable ircome uder difered lads ofincone.

CouneCo!idk:

1,   Bac @Dce!ls:Asscssee, incone, Comept ofimome, PeriodofAls$wn(             PEvions
     Yed, Assffihr Yedlstluchre ro codlure rax liabiliq/

2-   ResidentalSbtos md Td ltrcdene

3.   conp$alion ofitroDe Md* the !€ad 'Soltuies'

     Conpulrho! of incone uder tle Lead 'incoDe lioE Eous 9!ope!ty '

5.   Comluation ofincome md* fie lead 'lronh andCais of bNines ad




 L D. Vitrod K Singhaia_ed Mon*, Shsheia, ,ttudert Glide to Incone f6 incltulihq
    A,les 76 ,T'lil@ ?ublimrio$ !!t Lt'd. Delni, Laresredilion.
 2. Ma!6h Chddra & D C- Shutl4 lacatue T6 and Sales76, Ptugsti lubli@tiol Letest

 3, H.C,Melnt\ lncode 7@ Ld, Sanitt?Bhava&            edrtion,
                                            Agc. Latest
 4. GnishAhuja& Dr. Rali G!p1z Systehanc      to                 Tr,
                                       Appro@h lncone Ts ahd Sales Biaat
    Law Eouer Delhi,Latestedirid!
Note: Latestedition oftelt book mav be used.


 L TheChdteredAccautartt, Published lle I$nhlte of clsnered Accouran! of India,
                                     by
    Delni.
 2. The ChottetedSectelar, Published lhe lnsrituteof Com!&y Sedeldies of Ladr4
                                    by
    De]!i-
B.n-rrogh   nrc(ris.i0litr!cds'..)




 3 IrMan. Publishedby Tal@    AUieil Swi*s Prt Ltd , Delhi
    ln one f6 Reportd,h$nsL?A by coE!&y Lry llsrjhrle CleDtui

CD's-

L Tae@h h@ne Ta tules ad F@s @ qD, latest lNon
2. TsfuM's DiF.t Ta Law oDCD, latEsladion
3, T'J@h ITD D@isjoE   od CD,latestvdsion




                                      20
                                          ""
               "' ifii!'ff"'JBilgTi8!'ixl;i:;'J"'
                     PAPER2(b):SEMESTER_w




                                                          krowledse ofincone rd
Objediyq The obFctive of this paperis ro lrovide lh€ bsic

                                                                           d
Lelrning oulcobe:             nls dc €xpEcted haves mderstmding o I incode
                                            to
Iaw dd-be able to             rhe h{able

indiidual md parhe6ln! fift



r.                                         of
     deadsoftnooF€: R€visioD Inn L\Fe heads incoDe
                            of
                                 so*d
     CapiLl Gairs, IncomeEon atbtr               indj.,,S
                                       (redainins,o
                                                                   flJ:I;,

2.



3.   DeductrotrEon Crcss Tottl locone ude! Cltpter Vl A-

4    Rebate tnconeTax mder seciio! SSEReliefunders4tion89'
           .f
     90 ed 9 t Geltainng to individu,ls andnm9
                                                        (5 Lccturc,


5,                     edllms
             ofindLviduals
     Assessm{t




   ?ublicatioalatestelition
3. ts'C.MehtoE4Incohe T6 re, SahitvaBLavd,  Agra
,                                  natic Approdrrta l"cotue Tc ahd Sales
   C.n.b A!ui, i Dr. Ct.i CjPB- Srs-
                        Delli, rakncdirion
     16, Bb$al Law House.


                                        27
F    'r A Prognirn!iD   $jrrii..,ou,rc)




    1    Thc.lo rtzd tko.,aht. Publi\{ bv p IniiF-.e i.\de.ed A .oro$r
                                                   o

    2.   Ihe Cha ere.l Seuelatr, Published by he tasdturc of Comp&y SecretzJies
                                                                              of
    3.   Idz,,,  Publlsled by TaJllM Attied Sdrces plr. Lrd., Dethi.
    I    Incohe Ta Reponer,ltb]'islEd by Conpany Ijw InstiruteChemai.


    L    Tfftu     Inrom- fa Ries&d Fom.on.D, ta p.r veAio!
    2.   TaMtu's   Direct Td Lam on CD, larestversion
    L    Tan@t     Im Deoisionsor CD, latesrv6ron
    4    Tetu's     lDS on CD. By Di, Vinod K. Singlmio @d Dr, Kdlrl Sinsldio,

    5.          \ Ta Conputalion on CD, By D. Vinod K. Singheis ad Dr. Kalil
         Sngh&ia bten vesion,




                                          22
                                                Cou.s) -cohnere
                      B. A. trogranmc (Discipline
                           TA-\ PROCEDURE Ai\'O PRACTICES
                                ?A?ER 3(a): SETIESTDR _ V
                             InconeTd t.ocednre & lraciice I
                                                                      Mrx.Ma.k:100
                                                                         Lccttr.cs:60
     ObFctive: The objrctive of fiis paper is ro provide basio howte.lge of tncome lq
     procmms dd pmclrces.


     Tle studerts ae exp*ted ro know the 6se$dent lrocedw,    T.D.S dles, advece rax.
     Shldelr shouldbe able ro pEEtueall .he Elever docudls_



 1.      ,\$sM4t      Prccedws: Ass*snent udd ecrlor 143(l), rcgl]lar dsessnmr ulder
         sction 143(3),hesrjudemtur sse$menl, ircoDe escapingssesnetrt tide t@t for
         noli@, tine linir for @mplelro! ofssssnenr fld lebsessneft
                                                                         (30 LNiuret
 2.      la dedhuon d ouce Obugdlonsot pdyerof iDlobe. -DS, dr$, det6 o
                  ro
         lecrpreDrs Eet FaFent wi*our TDS o, wirh toqd I Ds, cfri6c".eq do Fk
        lenniftne b TDS (ncluding g-TDSErurrs)


3.      Advece ta parhenr for att g?s of dsss


 Note:h Semesber andVI stldentscanoptforeither
              V

      {iii)   3G) ald 3(b), Bp4rively;
                Or
      (iv)    4G) ard a@),MpafiYoly;


r.     Dr Vidod K. Singhoia_md Molita Sinshei4 S/,.ie,rr Guide ta kcoke Td
       inctudinsSalesT6'lffieptblications pvr. Lrd Delhi,lnrs! edftio!.
2.     Malesl C!ed@ & D.C, SLI*J4 Incode T6 ahrJ Soter ?d, pragati plbticatior.



       Bhmt kw lioue Delhi, t€t€st edirior


                                          23
                                                       of
     TheChftte.edAccautahts.Prblished l1e Ins(iiute Chanded
                                       by
     Accoutanr of Indi4 Delhi.
2 . rhe chtrtered SecrctdD,,Published The lnsiitlte of comrdv
                                    bv
    Secdaries of lDdi4 DeDi.




L          s lncone Td RuL€s lom otrCD,latesl
                              dd                   versioD
2. Tas@ s Direct Td Lass oa CD,     laiestvecior
3. Tanm's ITD Decisiors oa CD, latestveEiotr
4, TanM's     TDS ot CD. Bt Dr, Vinod K Sineh{ia and Dr' Kapi]
   SbPlaoL latest1e$Lon
5. T;m      s Td Conlrarion on CD, Ev Dr' vilod K Silehdia md
   Dr Kapil Singhdi4 lalest ve6ion
                                           c0ursc) conoer.o
                  D A- ?.ogr:hhe (Dtuciplinc
                      'TAX
                           PROCEDI]RTAND PRACTICES
                          PAIDR 3O): SEMESTER _ Vt
                Inconc Tax-Procadure& Prrcticeil and We,lrh Ttx
                                                             M,x. !turkl:100
                                                                 Lccturesr 60

 Objective: Thc obFclive of this laper is to lrovide bdic kiowledse of ircome 1d
 proceduesdd pEcDcesed alsorhe b4tc Mddslmding of W€Lt!-Td Act.

 Lm.lirg Ourcohe The snrdats ae expectedto laow L\e pmcedre of ilcone td
 Etun4 alpeals, inldsi, pcd,lties ad proseculiols-The nldent should be able!o FEF@
 all the rclcvdt docmerts. They should be also able to oompde Wezlrh Td Iiabilit of




 L   lotdest & Retihd Apleals (ircluding EdDction/waivq of ren6:fties),ecrifistioa
     Fvisiosr (ircludine docMeDtltiont


2    lenallies & PlosecutioN: Procedue for lnposing ledafties, wailer ofpdalry, naiue
     o-delaJlrdd De8alL'6  iEloebF. (emb trd riae:




Imponat telm & dennitiotr, onlur,tion ofnet sealrh Exedpled
Vsluatio!of imovable plolqty edjewelle.y




L Dr CinshAluja & D. nrvi Gupla, SystetuticApproeh to \vejlth TL\-
2. MaleshChddm & D,C. ShukJLlhcone TE nd Sales PEgatiPrblicatioD,
                                                  Td.

    H.C-          , lncahe 7:d Ltu, Sanilla Bnaee, AgIa. htest edrtion
4 . Giris! Aluja & Dr. R vi culta, Ststenatic Approoch to thcane Td and SolesT@,
    Bbaal Law Hosq D€lhi. Lalest editior.
5. Di Vinod K Shdmia & Mo @ Singhdia, Suppl€mot ro Studerts Cude to Income
    Td ( incorlontilg Ce.t-,i SaL€s   Td Act Weal r Td Acl) , Tonm       Publi€tios

Note: Laiest edition oftextbookmav        be used,

                                        25
       Prosron,mc
    D.A.                   couse)
                tDis.irritrc




l.       TheChartarcd,4cco1hrd'rt.Ptblished Thebsrihre of Chariered
                                         by
         Acourjl ofindi4. Delhi,

2,       me CheleredSeeetdr!,Prb\*eA bt IIE lDstiture Conley
                                                    of
         S€cFb.iesof Indi4 DeDi

3.       ?duaa Pubijshedby TafumAllied     Swies Pvt. Ltd., Delhi.

4.       |ftotue TE Repotter,Publish€dby Comlmy law Indiite chnn'i

CD's-

r-       Taem's   lE@@eTd Rdes @d FoIm otr CD, larestle$on

2.       T6e@s    Dilect Td las   or CD, La16t161on

3.       TaMb     ITD D€isios on qD, lat6t v6io!

4       Taxlfu's TDS or CD. ByDr, Vinod K. Silehdia md Dr. (a!il
        Singlmi4 ia161wBioD

5.      Tsnmt      Tu Conput€rioq on CD, By Di Virod K. Singhoia dd
        Dr. Kapil Silehei4 lolest ve6ion,
                              hme (DtuciplnecNsc)             (lonnd@
                  B A P.og
                       TAX ?ROCEDURE.{ND PRACIICES
                           ?APER 1(a): SEMESTER v
                          lndircctT'res-CcntrdExcise
                                                   Lrw
                                                                             M3r, M2rksr100
                                                                                I-ectlrcs: 60

ObFctiv e: Ine objectiae. f ihis pard is ro give tle kno{ledseof exciselas in India

LsrriDs     Outcobs: Tle slr]den|l de erTected hale d' unde6lddi4 of vdios
                                              ro




I     NatNe & ncding of Cenoal Excise

2. tnportd    denddols, GeneralProcedue including@Cislnti'n


                          Seliat feanEsofCENVAT ed !rc@dueJo' claining
i. ValEtionofExcisablegoods
   credit                                               (25 L€chires)

4. Mainlendce ofstafolory records,Procedu€ forreboval ofgoods                  (5 Leclurct

5. Peralrresdd Fosecurio6, Submissionofrtm                                   ofthxr)
                                                    (ircludiag oDlinesDbDGsron
                                                                               (!s L€crtrreo
      --v<,Det.;en?1tu1*
|                                a h dp - a . t i r "l a s d P r b l c a d o t u P 4 l o D e t

 .. DrSdiPev  Kud,.$rrr?,.ti Appraa.h lndne' tu?, ti e{ edi oD
                                         o  t
l. .ainP.r-.^!an" ta4f Ad, b ir fnifr'!a4d'hPit r"lonu-\ CeD\a
   ?ubLcatlos Ltd, Ne* Delhi,Latestedilior'
Note: Latestedition of text book nav be used.


| 7:heChatte' edAccauntdtB, Prbli*Ea by The InstituG of Ch,nered
  A.couiani of Idia, Delhi.
2 TheChtrteted Secretory,Pt6lisbedby T[e InsdluteofConpdy
  SeoFtrries of hdia, Dehi.
3 Ue,a,, Publshed by Ta:{lrrfu Nlied Sedices F\4- Lrd., Delhi

CD's
Tddahn\ Ce,nal Ex.iseahdCustats Rulet Forntson CD LatestEdtiah
                                    an.!


                                            27
7




                           B.A ProgrrnrneCDjscillineCou6e)  Comnrercc
                               TAX TROCEDUREAND ?R'CTICES
                                   ?APER 4(b): sEn4esTER_ \'I
                             IndtrectTars CusloDsActandlrccedtrre
                                                                    Md.Mirks:100
                                                                       l-ectu16:60

                                           lhe       'fcunors Ia*
             Theobjcctive thispaFdis to Eivc knosledse
    objective:          of
                                                                         of
    l,ea.nins ODtcoEe:The $udenlsse dpected Lo have an unde6ttnding !4ious
    prov6ion:s,
              docdncnh andFo€durcs underclstons lar- The sindmls aie ako *pected to
    knowlheejetuns*hsrcvereppliable



                                         custoDsAct
    L lnporidt rems anddellnitionsundn Lhe                                                   (s Latrr6)

                                       ctrecr rateof duLv
    2 T)'p* of dultes Proceduslo compute    ile                                              (10 LFtdr6)

                                            drd     c""""'1i1i**"0
                                       basgdge slores,
    3 rr?esoftrpod- inporiofcago,personar

    4. Clermcs pNcedule including llli.g ofrelevmt d@Dmc,
       prepaed,        Endprosecutions
               Penaltics

                                             s
    r . t . p o ' o r c T o i o n . . t c m eD J D d r a u bL o U S p c c a l r n ' ' r " o ' e \ '
                                                            s
                                                                                                (10

    t."'l.-,Dde\,inA\47^Ld                      dnl Pf,.t " ldmsnnlrblhdid                  Pr


    ,.     Dr Sdjee! Kund, J/iru ' dic Awrao.h toIndiect fdes, L^re:1edirid 'td
    r      Lr' rl r culon; rfrX Act,"Etcise rmf id and lheit Man0k. ccttuat
           Iublicstions Lt4 New Delhi, Lalesledinon


    1--"   n" cn**a           n."rt"'          Publshedbv Thehstitulc ofcharteEd accountul of
                                  p'au                 a. L dirc oI 'o npmvs4rerffi4 oflndi'
    2.     i;    chd-"rlt"                  "tblkbeobv

    I       fdtuz      Plblhhcd by Tmm              Allied SeRices Ltd , Delhi'
                                                                 Pvt



    Tenna\        Cetudl E cisedna custont RuletandFffi                   ar CD, Intet Editio$
                                                                            Nm
                       a . A . P r o g r r m m e ( D i s c i p l t u c c o uc oo ) m e ' c e
                                              INSUN,{NCE
                                    PAIER r (r): SEMESTER I
                                                        io
                                       Introduction Insuranc€

                                                to        ts
                              knowledge Insurance rhesu den
Obj eciive: To inFn inhoductory       of

La.Dirg Outcon6: This Fper is nemt for studenB gain in dep$ knowledge
                                                   1o                    ol
                   e,                                          asis
                                           nentalioD. specidemPh i s an de
principlesof insurmc insumce contact dd docu         Ths
fteorcticalfid€work of insuEnce

l.Iniroductionto Insudn.e                                20L.durB
    . Risk TtTcs ofRis\ MoaceDenrofRisk.
    . Rolelmce otPmbrbihty.                         (]io
                           Theory d LarvoflrgE nDmbes pEctic.l

      '                         of        Roleoflnsurhco in Economic
            Hklory md Developmenl lnsuEnoe,                         Develolmenl
      .     TheInsurmcemdkct, LcAalENiromenL lhe lntemedidis & t$eCu$onet


      .     Con€pt and Temindlocics
      .     Methods ofne insuinc, q?es ofre insuhde covcs

3. lrincipiesof Insumnce                                        10Ledurd
     . UlrnostCood                                           &
                                        Indemnity,Contribution Subroeation,
                   faith,Lsmble Inrerest,
        ftonna|e CauF


      "
                                                                 &
        A conl]rt. ExpE$ & lmplied condiriotu, condnionssubseqrenl pftcedert to
        Liabilit , NoFpaynentofprdih.
      o Cl6sification oflnsume Busines, differmlryps oflife md Ge.odllrsuace
                                       rhe


5. Docudenhlion                                              l0 L.crure
    . Proposalloms, lhe lsurae PolioX CovorNoc, Cedifrotes,ReneFal Noties,
      lndoNment  dd specifi elio.s.


 r.       Blaok K. ud Skjpper,                  ircu@e. rltll enidon
                              H.D. ,[e a.d Heatuh                    Pdson Educalion
 2.       CEne F 6, JnsurocePrinciples Practices
                                       dd          JolmViley   dd soN, New York 0 930)
 3.       Dn&a n"M- s.,lmdrctioh to..,Dr@ae, Preniioe  Flall, 1982
 4.       Holyoate,J. dd werpeE,W-, .laueaa InsiiMe ofFinaoial Se ices!U. K. 2002
 '.       \netu.\ |., FummntdL o,//eu 14 L^vir I o3D
 6.       Rejds,C.E.,.PrircDlet aJRik MMsenen! @d h$urnce 3r EAi'tlot"Pwan

                        T.,              ad            Edilio.,
 7 Vaugho,E J.dd Vaushtu, FudMentalsaJRisk lilo,nd, 91-h

                    D
 3. ElemedrsoflnsurM€,S.Eanell
          oflnsurdce, A. Dinsd e&D.C.MaoMurdie
 9. Elements        W.
                            (
l l - { . P ' o g A , n B ' eD n r i f i t r c C o ! ! l




                                   N
 10.I4adccn oflnsutucein Ind a-H.S, Mudhv
            Law
                            -
 I L InstrEnccft{dFnd PEcriceM.J.Ivturhew
 12.GupbP.K, tosurance RiskMansgeDqt, Edition,
                      and               2id      Hintlava?ublkhing
                                             2009,

 13 Gupta K , Funddmtahof lnsutuce, Edilron,
         P                           3d       2008,              HoNe
                                                         Publhhine
                                                  Hinalava
Note: Latest edition of text book mav be Ged.
                                       nctokdFlicc!!('r    C n Lt ( e
                   B.A Pro
                                          INSlJR\,NEb
                                       tR I (b)- SEMESTER II
                                       ElsnenlarYlnsumnG



                                                          Insumce to the studens
               inpan elodent,rv loo{ledge ol




,.,,ndD'arne.h -' *". f lllly-l"1"-i."1::"\';.
      i'r                                _         ;':::..,
   . ShdCaDiLal irementsorvrnr]uL' ""'.    """'"-:1'-       "
                                                    m ReseflesCrss md Ne1Busine$

                                                                          ' MaDagenmteapenses




  '                _
          AocouDting Reseflesfor Outsld'
  .       Onexpned rese(d
                  dsk

   .              n t P o l L c 'f l - l c m d C l C o l l n d r l
                              o



   '      Trial b3LdceRevenue

                                                                                   Iatnr6
                      lii.*,i.,1"!'..p" "a.'                  o't dl)t'&tu e re Kq


                                                                             qoF& ofbe$ob     ln
                                                           mion'L             Senlren_orcarn'
                                                           agcdisPosal'


      _
          I El€mentsoilnsudce,
          2- Insurmoe1iw lYldual S,                           J'"'k"tX*'YJ""':ls6Ediiion;2oLo'
             TMm     Pxblicaiion
BA. Pro!r1tr'n'! l'i.! 'LiL.C.1!-)




     3 c'lplaPK,!uddamenblsofinircnce'l'dEoition'200S,HimalslaPrblishing

            N,
     4 H.S. Mudhy,                       in
                     "Madeen oflnsnrMcc India'
                           Law
     s. M.J.M'e,e, Itsts@ Th@rJMd Pttcti.c".

   z Life bMe       CoA@tid oflldia A4 1956




                                     32
                ! A. Prog.inrne Oiscipli"sco! d9 Co'nmcftc
                                INSURANCE
                        ?AFER- 2 ('): sEMilsTER-LI
                    R.sul'tod Ir.me Wo'k of lnsuHnrc I
                                                               Nl3r.Ilarl.l:100


                                                        of lnsusnce to rhe
ObJelive: To mpat working knowledge rcgulatorvfiamcNork
                                   ot


l,E.nirc Outcods Thh p4s is neot for nudEntsto               bout the legNlalions
dd rcgulstoryn-dervork widin vhrohthc insumce scto
                                                              r2'tur62s
l.Lcgislllidd.Cov.rninglNDronre!$inss
   o TheInsuroce  Ao! l9l3

   .   GenenlInsu@ceBlsinas {Nsnonalizltion)Acl' l9?2
   .   ThelRDAAcl1999
2. Slltrlg Rcqnning Co4nnhnryIduran€
                             1933/1993
    " T]reMolorVehiclcsAct,
    ' The woiknent compmsation    Act, 1921
    . Thelublic LilbilitYAol r99l

3,OtherInponlnt Legishtions                            Lecture 15
   . Esse0tials                                     seo--I0), of
              ofcmcdl Contract Ind'm (Conrrac!Aclr872,
                             Tbe                           ra{

   .   IlE Mene hslmce Acl, 1963
   .   TheCriace ofcoods bv seaAcr' I923
   "   TheCniers Acq 1965
   .   Thc tndia Stano AcL 1399
   .   s";h-;c"*;r     r";"b,t*s / FEMA, lgee (Theroeier Exchese Meaeedenl)

  L ThelnsDfuceAc! 1933,
                       Teu         lublicdlion

 3. Ge.eral Lsurece Businqs                 Aol l9?2
                              (Nalio$lialion)
 4, fteIRDAAct,1999
 5. Tle Mobr Vehroles  Act 1998, TMs Publication
 6. TheEnploye6 ConPmsation               Tano hblicdian
                                 Aot' 1923,
 7- The Contuct Act, l8Z. Tamm Publi@tion
 3. Mdi.e lnsocc l.r, 1963,T€nd PDbli€don
 9. TheCdiase of Goodr S* Ao! 1923,
                          by              Tamd ?ubliciri'n
 10.TheCeies Acq 1965,    TMsn PublEtion
 I L The Indis st&ap Act, 18t9, Tamd ?ublioation.
 12. ThePublic LEbilityAct, l99t
  ii r..,**                                                  2010
              r"* u"i*r rir,u ma circdlds NotncdtioN, Edition,
                                         &          8ft
     TqDam PublrcalioD
ilote: Latest editiou oftextbook   Fuvbe used.

				
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