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Syllabus

This document outlines the units of study for the course "Law of Taxation-I". The four units cover: 1) History and constitutional provisions relating to taxation in India, definitions of key terms; 2) Direct taxes like income tax, rules around residential status, exemptions, deductions, rebates; 3) Calculation of income from different sources and tax liability; 4) Assessment procedures, income tax authorities and their roles, appeals, offences and penalties. The course will reference books on direct taxes and income tax law.

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Isha Khurana
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50 views1 page

Syllabus

This document outlines the units of study for the course "Law of Taxation-I". The four units cover: 1) History and constitutional provisions relating to taxation in India, definitions of key terms; 2) Direct taxes like income tax, rules around residential status, exemptions, deductions, rebates; 3) Calculation of income from different sources and tax liability; 4) Assessment procedures, income tax authorities and their roles, appeals, offences and penalties. The course will reference books on direct taxes and income tax law.

Uploaded by

Isha Khurana
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Optional Paper: Paper VII-A LL.B.

(Three years course) (Third Year) Vth Semester

Law of Taxation-I
Unit I
History of Tax Law in India, Constitutional provisions relating to Taxation Nature and Scope of
Tax, Definition: Persons, Assesses, Tax Pays, Previous year, Assessment years, Financial year,
Income, Gross Taxable Income, Taxable Income, Agricultural Income, Tax Evasion and Tax
Avoidance
Unit II: Direct Tax
Income Tax, Residential Status: Rules (Sec.6), Tax Liability
Exemption (Sec.10), Deduction (Sec.80), related to individual, Expenses & Income, Rebate
(Sec.88 & 88 B), Deemed income and clubbing of income, Carried Forward and Set of losses.
Unit III: Income Tax
Heads of Income: Income from Salary, House property, Business and Profession, Capital Gain
and other sources Calculation of Gross Total and Taxable income, Tax rebate and Computation of
Tax Liability, Tax Collection at source and Advance Tax
Unit IV
Assessment Procedure, Types of Assessment
Income Tax Authority: Their function, Duties and Powers, Appeal, Offences, Fines and Penalties,
Settlement of grievances and Prosecution, Income Tax Act, 1961, Income Tax Rules
Books:
1. Ramesh Sharma, Supreme Court on Direct Taxes, (1998)
2. Sampat Iyengar, Law of Income Tax, (1998)
3. Kanga and Palkiwala, The Law and Practice of Income Tax

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