Distance B.Com in Taxation Syllabus 2025: Subjects, Specializations, and Semester-wise Syllabus

Syllabus for Bcom Taxation Distance Education course

The Bachelor of Commerce (B.Com) in Taxation through distance education is a program designed to provide students with a comprehensive understanding of taxation principles and practices, all while offering the flexibility to study remotely. The syllabus for this program typically covers a wide range of topics related to taxation, including direct and indirect taxation, tax laws, auditing, accounting, and financial management. Students will delve into subjects such as income tax, corporate tax, GST (Goods and Services Tax), tax planning, tax compliance, and tax regulations. Additionally, the curriculum often includes modules on financial accounting, business law, and economics to provide a strong foundation for tax-related studies. The study part of the program requires students to engage in self-paced learning, with access to study materials, video lectures, and online resources. They are expected to complete assignments, and projects, and take periodic examinations to assess their understanding of tax concepts and their ability to apply them in practical scenarios. This mode of education allows working professionals and individuals with other commitments to pursue a B.Com in Taxation without compromising their existing schedules, making it a convenient and accessible option for those looking to specialize in the field of taxation.

Semester	Subject	Topics Covered
1	Financial Accounting I	- Introduction to Accounting
		- Accounting Principles and Concepts
		- Recording of Transactions
		- Preparation of Financial Statements
	Business Communication	- Principles of Business Communication
		- Types of Communication
		- Business Letters and Emails
		- Report Writing
	Business Mathematics	- Arithmetic and Algebraic Concepts
		- Ratio, Proportion, and Variation
		- Percentages and Applications
		- Financial Mathematics
2	Financial Accounting II	- Accounting for Partnerships and Corporations
		- Final Accounts and Adjustments
		- Depreciation and its Methods
		- Inventory Valuation
	Business Law	- Indian Contract Act
		- Sale of Goods Act
		- Negotiable Instruments Act
		- Consumer Protection Act
	Income Tax Law and Practice	- Basics of Income Tax
		- Income from Salary and House Property
		- Income from Business and Profession
		- Deductions and Exemptions
	Cost Accounting	- Cost Concepts and Classification
		- Cost Sheet and Cost Control
		- Methods of Costing
		- Budgeting and Budgetary Control
3	Goods and Services Tax (GST)	- Introduction to GST
		- GST Registration and Compliance
		- GST Returns and Payments
		- GST Input Tax Credit and Reverse Charge Mechanism
	Corporate Taxation	- Taxation of Companies
		- Tax Planning for Corporations
		- Minimum Alternate Tax (MAT) and Dividend Distribution Tax (DDT)
		- Taxation of Capital Gains
	Tax Deductions and Planning	- Deductions under Income Tax Act
		- Tax Planning for Individuals and Businesses
		- Tax-saving Investments and Exemptions
		- Tax-saving Schemes and Plans
4	Advanced Taxation	- Taxation of Non-Resident Indians (NRIs)
		- International Taxation
		- Transfer Pricing
		- Anti-Avoidance Measures and GAAR
	Tax Audit and Compliance	- Tax Audit Procedures and Compliance
		- Penalties and Prosecution for Tax Offenses
		- Tax Compliance and Reporting
		- E-filing of Tax Returns