Discipline	Law
Program Level	Post Graduate Diplomas
Qualification	Post Graduate Diploma(PGD)
Total Seats	29
Program Duration(in Months)	12
Classroom Hours
Examination/Course Pattern	semester
Program Description	ONE YEAR ADVANCED DIPLOMA IN CORPORATE TAXATION (Semester Pattern with project assignments) (Applicable from the batch admitted from the academic year 2021 – 2022) About the Programme The phenomenal rise of corporations and the unprecedented growth in cross-border transactions have proved to be both beneficial as well as challenging insofar as taxation is concerned. Whilst corporate profits and the investments they bring to a jurisdiction make them highly lucrative taxable units for augmentation of public revenue; their multi-jurisdictional presence and complex structure of holdings make them equally complicated subjects of tax laws. The emergence of virtual world and digital economy has further deepened the challenges before the existing framework of domestic tax laws and international taxation for an already elusive legal person that corporations are. Like its foreign counterparts, Indian tax regime also grapples with the evolving challenges and continues to revisit its existing legal and policy framework to find possible solutions. Until recently India was amongst the countries with highest corporate tax rates and earned a reputation of being amongst the most complex and unpredictable tax structures in the world. This complexity when coupled with high rates of corporate tax, renders the country’s claims of emerging as a foreign investment friendly regime questionable. This programme aims to offer a comprehensive understanding of the law, policy and practice of corporate taxation and apply this understanding to tax implications for companies throughout their life cycle from incorporation to winding up or restructuring. The programme shall provide essential overview and a detailed and updated analysis the tax implications for domestic and foreign corporations doing business in India. In the process, the programme will also be identifying opportunities of tax planning and side-stepping likely controversies, being mindful of on-going tax issues. This is a course that caters to an audience of learners including professionals, company executives, revenue authorities, faculties, researchers or students
Admission & entry requirements	Eligibility a. Bachelor’s Degree or an equivalent Degree in any discipline from any recognized University; or b. Candidates who complete three years of their 5-Year Integrated LL.B. Degree Programme in Law; or c. Candidates appearing for the final year examination of Graduation / Engineering are also eligible to apply; Admission Procedure Direct Admission subject to fulfilment of the eligibility criteria.