BTPA-023 IGNOU Guess Paper 2026-27

Course Scope & Syllabus Overview: BTPA-023 (Course Code BTPA-023)

Key Syllabus Units & Topics

• Unit 1: Introduction to Taxation: Covers the fundamentals of taxation, including the definition, objectives, and types of taxes in India, with a focus on direct and indirect taxation systems.
• Unit 2: Income Tax Act and Provisions: Delves into the Income Tax Act, 1961, examining key provisions such as taxable income, deductions under Section 80C, and the computation of tax liability.
• Unit 3: Goods and Services Tax (GST): Explores the GST regime, including its structure, registration process, input tax credit mechanisms, and compliance requirements for businesses.
• Unit 4: Tax Planning and Avoidance: Focuses on strategies for tax planning, ethical considerations, and the legal boundaries of tax avoidance, with practical case studies.
• Unit 5: International Taxation and Compliance: Examines cross-border taxation, Double Taxation Avoidance Agreements (DTAAs), and compliance with international tax laws.

Frequently Asked Questions

Q: What is the marking scheme for the Term-End Examination (TEE) in BTPA-023?
A: The TEE for BTPA-023 typically carries 100 marks, with questions designed to test both theoretical knowledge and practical application, including case studies and problem-solving.

Q: How can students effectively prepare for assignments in BTPA-023 given the vast syllabus?
A: Students should prioritize understanding core concepts from each unit, refer to study materials and case laws, and practice solving numerical problems related to tax computations to ensure comprehensive preparation.