CO1: Understand the basic provisions of the Income Tax Act, 1961 and GST Acts, 2016.

CO2: Compute total income and tax liability of individuals applying relevant deductions, rebates, and reliefs.

CO3: Explain the powers, functions, and procedures of income tax authorities and return filing.

CO4: Apply GST provisions relating to registration, levy, invoicing, and returns.

CO5: Understand GST payment, refund, audit, offences, and recovery procedures.