BTPA-041 IGNOU Handwritten Assignment 2026-27

Unit I Fundamentals of Taxation

This unit covers the basic concepts, principles and structure of the Indian tax system, including the constitutional provisions and the role of tax authorities.

• Nature and objectives of taxation
• Types of taxes: direct and indirect
• Tax administration and compliance

Unit II Direct Taxes: Income Tax

Focuses on income tax provisions for individuals, Hindu Undivided Families (HUF) and firms, covering taxable income, deductions, and filing procedures.

• Computation of taxable income
• Tax slabs and rates
• Tax returns and assessment

Unit III Indirect Taxes: GST

Explains the Goods and Services Tax framework, registration, levy, input tax credit, and filing of GST returns.

• GST registration process
• Taxable supplies and rates
• GST compliance and audit

Unit IV Tax Planning and Management

Provides strategies for lawful tax minimisation, planning for individuals and businesses, and the use of exemptions and incentives.

• Tax planning techniques
• Legal aspects of tax avoidance
• Documentation and record‑keeping

Unit V Taxation of Companies and Other Entities

Details the tax treatment of corporate entities, partnership firms, and other business structures, including dividend distribution tax and capital gains.

• Corporate tax rates and computation
• Taxation of LLPs and partnerships
• Compliance requirements for companies

Frequently Asked Questions

Q: Is the assignment ready for immediate submission at the study centre?

A: Yes, the hand‑written assignment is formatted as per IGNOU guidelines and includes the official front page and question paper, ready for submission.

Q: How is the assignment delivered?

A: It is shipped as a 100% physical hard copy on 80 GSM ruled A4 sheets via Indian Speed Post to the address provided.