School of Business

Uttara University

Course Profile

Course Code Course Name Credit

ACN-222 Income Tax Practices 3.0

Rationale
This course is developed to acquaint the students with the principles and practices of taxation

Course Learning Outcomes (CLO)

 To equip students with theoretical knowledge and problem solving skills
 To provide students with concept of public finance
 To introduce students with income tax authority and income tax law and regulations
 To enable students to calculate different types of income for income tax purpose
 To provide students with guideline for individual assessment

Topics Learning Outcomes (TLO), Course Content, Teaching-Learning Strategy and Assessment
Strategy

Topics Learning Outcomes (TLO) Course Content Teaching- Assessment

Learning Strategy Strategy
1. Understand the concept of public finance Introduction of  Lecture  Short
and taxation Public Finance  Group Question
2. Explain the purposes, canons and Discussion
characteristics of taxation
3. Understand to role of taxation in
economic development of Bangladesh
4. Understand the tax structure in
Bangladesh
1. Understand the meaning of income and Bangladesh  Lecture  Quiz
assessment year Income Tax  Discussion  Short
2. Identify the income year and assessment question
year for a tax payer

1. Calculate the income from salary Income From  Lecture  Quiz

2. Calculate the residential status of an Salary  Discussion  Short
assessee  Problem question
3. Understand responsibility of different Solving  Assignment
types of income tax authority  Assignment

1. Calculate the income from house Income from  Lecture  Quiz

property house property  Discussion  Short
 Problem question
Solving  Assignment

1. Calculate the income from interest on Income from  Lecture  Quiz

securities interest on  Discussion  Short
securities  Problem question
Solving  Assignment
1. Calculate the income from Agriculture Income from  Lecture  Quiz
Agriculture  Discussion  Short
 Problem question
Solving  Assignment
 Assignment
1. Calculate income from Capital Gain Income from  Lecture  Quiz
Capital Gain  Discussion  Short
 Problem question
Solving

Required Text Book(s):

1. Shil, N.C., Masud, M.Z., Alam, M.F., (2020).Bangladesh Income Tax, Shams Publications &
AMS Publications, Latest Edition.

Additional Reading Materials:

2. Income Tax Ordinance, 1984.