Description

Course Name: Certificate in Direct Taxation, Compliance and Return Filing

Global Occupational Skill Standard – GOSS ID: GOSS/BAF/CDTCRF/V1

Eligibility: 10+2 (Higher Secondary) or Equivalent.

Duration: Three Months.

Objective: The Certificate in Direct Taxation, Compliance and Return Filing course is designed to provide professionals with a comprehensive understanding of direct taxation laws, procedures, and compliance requirements. The program equips participants with the knowledge and practical skills needed to interpret and apply provisions of income tax laws, compute tax liabilities, and offer strategic tax planning and advisory services. It covers areas such as assessment procedures, deductions, exemptions, tax audits, and the latest amendments in tax legislation.

Get ready to join the Journey to become a GSDCI Certified Professional  – International Certification and Assessment Body.

Steps to become a GSDCI Certified Professional:

Step 1: Select your certification you want to pursue.

Step 2: Click on get certified tab, new pop up window will open.

Step 3: Click on pay certification fee, you will be redirected to billing details page.

Step 4: Fill your details and click on pay certification fee, you will be redirected to payment gateway, pay fee by any available options like Card (Debit/Credit), Wallet, Paytm, Net banking, UPI and Google pay.

Step 5: You will get Login Credentials of Online E-Books and Online assessment link on your email id, within 48 hrs of payment.

Step 6: After completion of the online assessment, the soft copy of your certificate will be sent to your registered email ID within 5 days.

Assessment Modules:

Module 1: Introduction to Direct Taxation – Concept and Scope of Direct Taxes, Structure of the Income Tax Law in India, Key Definitions under the Income Tax Act, Residential Status and Tax Liability, Heads of Income Overview, Role and Responsibilities of a Direct Tax Consultant

Module 2: Income from Salaries, House Property, and Other Sources – Computation of Income from Salary, Allowances, Perquisites, and Retirement Benefits, Income from House Property and Deductions, Income from Other Sources (Interest, Dividends, Gifts), Clubbing of Income and Deemed Income, Exemptions and Rebates under Various Sections, Tax Implications for Individuals and HUFs

Module 3: Income from Business or Profession and Capital Gains – Taxation of Business and Professional Income, Allowable and Disallowable Expenses, Depreciation and Capital Expenditure, Presumptive Taxation Schemes, Computation of Capital Gains and Exemptions, Taxation of Securities and Real Estate Transactions

Module 4: Tax Planning, Management, and Compliance – Tax Planning vs. Tax Avoidance and Evasion, Strategic Tax Planning for Individuals and Businesses, Advance Tax, TDS, and TCS Provisions, Filing of Income Tax Returns (ITR) and Due Dates, Documentation and Record Maintenance, Audit and Tax Compliance Procedures

Module 5: Assessment, Appeals, and Penalties – Assessment Procedures and Types of Assessment, Powers of Income Tax Authorities, Appeals, Revisions, and Rectifications, Interest, Penalties, and Prosecution Provisions, Refunds and Rectification of Mistakes, Dispute Resolution Mechanisms and Faceless Assessments

Module 6: Recent Developments, International Taxation, and Case Studies – Overview of Double Taxation Avoidance Agreements (DTAA), Taxation of Non-Residents and Foreign Companies, Transfer Pricing and Arm’s Length Principle, Introduction to GAAR and BEPS, Recent Amendments and Budget Updates, Practical Case Studies and Tax Consultancy Best Practices

GSDCI Online Assessment Detail:

• Duration- 60 minutes.
• Number of Questions- 30.
• Number of Questions from each module: 5.
• Language: English.
• Exam Type: Multiple Choice Questions.
• Maximum Marks- 100, Passing Marks- 50%.
• There is no negative marking in any module.

Benefits of Certification:

1. Global Recognition & Credibility – Stand out worldwide with a certification that opens doors across borders. Trusted by employers, respected by institutions, and recognized in over 100 countries.

2. Quality Assurance through ISO Certification – Certified to global ISO standards, our programs deliver excellence, consistency, and a benchmarked learning experience that speaks for itself.

3. Career Advancement & Employability – Enhances your resume and increases chances of promotions or job offers.

4. Non-Profit Trust Factor – Certifications from non-profit organizations are mission-driven rather than profit-driven.

5. Access to Verified Learning & Resources – Often includes e-books, mock tests, and online support without hidden costs.

6. Transparency & Online Verification – Certifications come with a unique Enrolment ID for easy online verification by employers and institutions.

7. Lifetime or Long-Term Validity – Certifications usually have lifetime validity or long-term recognition, reducing the need for frequent renewals.