Taxation

This specialization covers the computation and administration of tax in India: direct tax under the Income Tax Act 1961 -- residence, the heads of income, deductions, set-off and carry forward, assessment procedure, TDS and advance tax -- and indirect tax under GST, covering supply, place and time of supply, input tax credit, returns and refunds. Corporate tax, capital gains, transfer pricing, international taxation and tax planning within the law complete it.