PROSPECTUS AND PROGRAMME GUIDE - IGNOU

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Adjudication, Appeal and Revision, including appearance before CEGAT by Company Secretary as authorised representative; settlement of cases. 7. Customs Laws Levy of and exemption from, customs duties – specific issues and case studies; assessment and payment duties; recovery and refund of customs duties. Procedure for clearance of imported and exported goods; drawback of duties. Transportation and warehousing Confiscation of goods and conveyances and imposition of penalties; search, seizure and arrest, offences and prosecution provisions. Adjudication, Appeal and Revision; Settlement of Cases. 8. Promissory Estoppel in Fiscal Laws – principles and applicability with reference to indirect taxes. 9. Tax Planning and Management — scope and management in customs, with specific reference to important issues in the respective areas. 10. Basic Concepts of International Taxation Part C: International Taxation (20 Marks) Residency issues; source of income; tax havens; unilateral relief and Double Tax Avoidance; transfer pricing; international merger and acquisitions; impact of tax on GATT 94, WTO, anti dumping processing; the subpart F Regime: definition of CFC, Subpart F Income and Operating Rules. 11. Advance Ruling and Tax Planning Authority for advance rulings, its power and procedure; applicability of advance ruling; application for advance ruling and procedure on receipt of application. Tax planning and special provisions relating to certain incomes of non-resident corporate assessee. Double taxation avoidance agreements; general principles; provisions and tax implications thereof. 12. Taxation of Inbound Transactions Taxation of passive investments; capital gains & losses; income taxation; property taxation; branch profit taxation 13. Taxation of Outbound Transactions Foreign tax credit; foreign income exclusions; indirect foreign tax credit (deemed paid system vs. current pooling system); Controlled Foreign Corporations; PFIC’s (Passive Foreign Investment Companies); cross border merger, acquisitions and transfers. Objective (i) (ii) Course-11 MCO-037: Due Diligence and Corporate Compliance Management To provide thorough understanding and appreciation of composite legal due diligence in regard to certain corporate activities. To provide expert knowledge about the Corporate Compliance Management Contents 1. Due Diligence Nature, objectives, significance and scope of due diligence; steps in the process of due diligence. A-51
Areas of Due Diligence ● ● ● ● ● ● ● ● ● Initial Public Offer (IPO), Follow-on Public Offer (FPO), Rights issue, Employees Stock Option Plans (ESOPs), Preferential Allotment Issue of debt (both long term & short term) such as debentures, bonds, warrants etc. Takeovers and acquisitions Setting up of business units in India and abroad Setting up joint ventures Compliance of Listing Agreement Internal Audit of Depository Participants Issue of Global Depository Receipts Issue of Indian Depository Receipts ● Legal Due Diligence 2. Compliance Management Concept and significance; systems approach to compliance management; process of establishment of compliance management system; compliance in letter and spirit. 3. Secretarial Audit Need, objectives and scope; process; periodicity and format for secretarial audit report; check-list under various corporate laws; share transfer audit; compliance certificate. 4. Search / Status Reports Importance, scope; verification of documents relating to charges; requirements of financial institutions and corporate lenders; preparation of report. 5. Securities Management and Compliances Meaning, need and scope; mechanism for self-regulation; advantages to company, regulator and investors. Course-12 MCO-038: Governance, Business Ethics and Sustainability Objective To provide knowledge on global development and best practices in the corporate world. Contents Part A: Corporate Governance (50 Marks) 1. Evolution, concept, principles and development. 2. Management structure for corporate governance; Board structure; building responsive boards - issue and challenges; effectiveness of Board, board committees and their functioning in particular audit committee, legal compliance committee and Stakeholders’ relationship committee; appraisal of Board performance, transparency and disclosure; internal control system and risk management. 3. An analysis of legislative framework of corporate governance in various countries – such as UK, USA, India. 4. Corporate communication; art and craft of investors relations; shareholders activism, investor protection and changing role of Institutional Investors. A-52
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PROSPECTUS AND PROGRAMME GUIDE Excl
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PROSPECTUS AND PROGRAMME GUIDE Excl
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Contents Page Nos. 1. The Universit
Page 7 and 8: THE INSTITUTE OF COMPANY SECRETARIE
Page 9 and 10: 1.2 Academic Programmes The Univers
Page 11 and 12: Students who have passed Company Se
Page 13 and 14: The programme fee shall be payable
Page 15 and 16: Unit again and again until you have
Page 17 and 18: (v) Subject Related Queries: B.Com
Page 19 and 20: If you do not get pass marks in any
Page 21 and 22: superintendent. Every student must
Page 23 and 24: Similarly, for reimbursement of pro
Page 25 and 26: 8. COMMERCE FACULTY AND ADMINISTRAT
Page 27 and 28: 9. SYLLABUS OF COURSES OFFERED BY I
Page 29 and 30: Block 3: Shipment of Export Cargo U
Page 31 and 32: Course-4 BEGE-104: English for Busi
Page 33 and 34: 10. SYLLABUS OF FOUNDATION PROGRAMM
Page 35 and 36: 11. Measures of Central Tendency: M
Page 37 and 38: 11. SYLLABUS OF EXECUTIVE PROGRAMME
Page 39 and 40: Course-11 BCO-037: Tax Laws Objecti
Page 41 and 42: Allotment and certificates - contra
Page 43 and 44: Foreign contributions and hospitali
Page 45 and 46: 10. Issue of Capital Part B: Issue
Page 47 and 48: 12. SYLLABUS OF COURSES OFFERED BY
Page 49 and 50: Block 2 : Foreign Exchange Risk Man
Page 51 and 52: Company Secretary - Appointment, re
Page 53 and 54: 2. Capital Budgeting Decisions Plan
Page 55 and 56: 8. Post Merger Re-organisation Fact
Page 57: Course-10 MCO-036: Advance Tax Laws
Page 61 and 62: 14 SOME FORMS FOR YOUR USE In this
Page 63 and 64: Programme of Study Indira Gandhi Na
Page 65 and 66: B-5
Page 67 and 68: INDIRA GANDHI NATIONAL OPEN UNIVERS
Page 73 and 74: STUDENT REGISTRATION DIVISION INDIR
Page 79 and 80: To The Regional Director (concerned
Page 87 and 88: 15. SATELLITE DOWNLINK FACILITY SIT
Page 89 and 90: 47. Dr. HB Khareecha, Ph.: 02630-22
Page 91 and 92: 95. Smt. Krishna Shrivastava, Ph.:
Page 93 and 94: ADDRESSES AND CODES OF IGNOU REGION
Page 104 and 105: ADDRESSES OF STUDY CENTRES OF B.Com
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ADDRESSES OF STUDY CENTRES OF B.Com
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ADDRESSES OF STUDY CENTRES OF M.COM
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LIST OF BOARD CODES Annexure-IV 51.
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B) IDBI BANK 1. Lal Bungalow Off. C
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17. GUIDELINES FOR FILLING IN THE A
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23(a). Details of Scholarship being
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Enrolment No. .....................
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PROSPECTUS AND PROGRAMME GUIDE - IGNOU

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