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Understanding Corporate Taxation Basics for Business Owners

A plain-language, India-specific introduction to how businesses are taxed, built for founders, treasury teams, HR and L&D professionals, and employees outside finance who want to understand the tax decisions shaping their company. Learn how your business structure changes your tax bill, how accounting profit becomes taxable income, and what the Income-tax Act, 2025 changed. Understand corporate tax rates, surcharge and cess, the concessional 22% regime, MAT, and how to read a listed company's effective tax rate on screener.in. See how advance tax, TDS, TCS, tax audits and ITR filing work through the year, get a working grasp of GST and input tax credit, and learn what salary, dividends, buybacks and ESOPs really cost the company and its people. Finish with startup tax benefits, the line between tax planning and evasion, and a case study tracing one Indian SME's tax year from profit to paid.

MODULES

7

DURATION

~3.8 hrs

TRACK

Corporate Finance

Access Level

LEARNER

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Full Text Playbooks

Actionable Exercises

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Curriculum Breakdown

Chapter 1: How Business Income Gets Taxed in India

3 Lessons

Why Tax Is a Business Decision, Not Just a Compliance Chore9 min read

Proprietorship, Partnership, LLP or Company: How Your Structure Changes Your Tax Bill12 min read

The Income-tax Act, 2025: Tax Year, Key Terms and What Changed10 min read

Chapter 2: Computing a Company's Taxable Income

4 Lessons

From Accounting Profit to Taxable Income: Why the Two Numbers Differ11 min read

Deductible and Disallowed Expenses: What the Tax Law Lets You Claim11 min read

Tax Depreciation vs Book Depreciation10 min read

Carrying Forward Losses: How Past Losses Reduce Future Tax10 min read

Chapter 3: Corporate Tax Rates and Regimes

4 Lessons

Corporate Tax Rates in India: Base Rate, Surcharge and Cess10 min read

The Concessional 22% Regime vs the Old Regime With Deductions12 min read

Minimum Alternate Tax: Why Profitable Companies Cannot Pay Zero Tax11 min read

Reading a Company's Effective Tax Rate on screener.in10 min read

Chapter 4: Paying Tax Through the Year

3 Lessons

Advance Tax: Instalments, Due Dates and the Interest for Missing Them10 min read

TDS and TCS: When Your Business Becomes the Tax Collector12 min read

Tax Audit, ITR-6 and Assessment: What Happens Before and After You File11 min read

Chapter 5: GST Basics for Business Owners

2 Lessons

How GST Works: Output Tax, Input Tax Credit and the Supply Chain12 min read

GST Registration, Returns and the Compliance Mistakes That Cost Money11 min read

Chapter 6: Taxes on Getting Money Out of the Company

3 Lessons

Salary, Dividend or Buyback: What Each Route Really Costs a Founder12 min read

ESOPs and Employee Benefits: The Tax Angle for Employer and Employee11 min read

Startup Tax Benefits: DPIIT Recognition, the Tax Holiday and the End of Angel Tax11 min read

Chapter 7: Putting It All Together

2 Lessons

Tax Planning vs Tax Evasion: GAAR, Penalties and Where the Line Is11 min read

Case Study: Tracing One Indian SME's Tax Year From Profit to Paid13 min read