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OBJECTIVE OF THE COURSE MODULE

OBJECTIVE OF THE COURSE MODULE.

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OBJECTIVE OF THE COURSE MODULE

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  1. OBJECTIVE OF THE COURSE MODULE • This module is intended to enhance the professional skills of Auditors of Direct Taxes (D.T.) at supervisory levels such as SOs/AAOs/AOs/Sr.AOs. After 10 days training on D.T. the participants will be exposed to the law provisions relating to D.T., its applicability to various sectors of tax collection i.e. Individuals, Corporates etc. • Slide 1.0

  2. Cont… • The module has been prepared by incorporating extracts from Dr.V.K.Singhania and Kapil Singhania`s book on Direct Taxes (Law & Practice). The module to be updated every year based on the changes on the I.T.Act. • Slide 1.0

  3. Day 1LEARNING OBJECTIVESession I & II • The participants will be exposed to CAG`s DPC Act, 1971, mandate for audit of Direct Taxes, function of audit in the area of receipts,Audit techniques ,Audit cycle,objection cycle etc • Slide 1.0

  4. Day 1LEARNING OBJECTIVE Session III & IV • At the end of the sessions the participants will get an overall concept of object of receipt audit, function of receipt audit,types of audit reports ABC classification, CAG`s guidelines on risk analysis and statistical sampling in the field of direct taxes. • Slide 1.3

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