Principles of Taxation Law
Devi Ahilya Vishwavidyalaya · LL.B. Semester 4
Unit I — Introduction to Taxation
Nature and Characteristics of Tax · Types of Tax-Direct and Indirect · Constitutional Basis of Taxation · Fundamental Principles Laws Of Taxation · Fundamental Principles Relating to Tax Law Government Financial Polj icy, Tax Structure, and Role in National Economy · Tax ,Fees and Cess
Unit II — Income Tax Act, 1961
Definitions · Income and Total Income · Deemed Income · Clubbing of Income · Exempted Income U/S 10
Unit III — Heads of Income
Salaries · Income from House Property ; x ov) · Capital from Business or Profession · Capital Gains · Income from Other Sources · Deductions, Reliefs, and Exemptions · Deductions ,Setoff and carry forward
Unit IV — Procedure for Assessment and Authorities
Filing of Return u/s 139 · Types of assessment · PAN, TDS and Concepts · Tax Planner :Avoidance and Evasion · Income Tax Authorities — Powers and Functions · Offences and Penal Provisions · Settlement of Grievances
Unit V — Good and Service Tax
Au Introduction ,Concepts Definition and Constitutional Framework · Levy and Collection of GST · CGST,SGST and GST framework · Input tax return and Credit · GST Council and Its Role · Assessment ,Audit and Inspection · Offences, Penalty and Appeal