Law
Of
Taxation
For
MJPRU / GJUM / CCSU / MSU / Others
Unit I: Foundations and Core Concepts of Taxation Law
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Introduction to Taxation: Origin, History, Objectives, and Need
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Nature and Scope of Taxation
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Concept of Tax and Fee: Definition and Distinction
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Classification of Taxes: Direct vs. Indirect Taxes
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Canons of Taxation (Characteristics of a Good Tax System)
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Key Definitions: Person, Assessee, Tax Payer, Previous Year, Assessment Year, Financial Year, Income, Gross Taxable Income, Taxable Income, Agricultural Income
Unit II: Constitutional Framework and Tax Administration
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Constitutional Provisions Governing Taxation in India: Legislative Powers (Union, State, Concurrent Lists), Residuary Power of Taxation (Entry 97, Union List)
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Taxation and Fundamental Rights: Right to Equality (Article 14), Freedom of Trade, Commerce, and Intercourse (Article 301)
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Judicial Review of the Orders of Tax Authorities
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Distribution of Tax Revenues between Centre and States
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Inter-Governmental Tax Immunities in a Federation
Unit III: Income Tax Law: Basic Principles and Scope of Charge
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Introduction to Direct Taxation in India: Power to Levy Taxes on Income
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Concept of Tax Residence and its Significance (Referencing relevant sections like 6, 7, 9 where applicable)
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Agricultural Income: Definition and Exemption from Income Tax Liability
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Overview of Heads of Income
Unit IV: Income Tax Law: Detailed Heads of Income and Deductions
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Income from Salaries (Referencing relevant sections like 15-17 where applicable)
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Income from House Property (Referencing relevant sections like 22-27 where applicable)
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Profits and Gains of Business or Profession (Referencing relevant section 28 onwards where applicable)
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Specific Deductions for Business or Profession: Depreciation Allowance, Business Expenditure and Loss (Referencing relevant sections like 32, 37 where applicable)
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Capital Gains (Referencing relevant sections like 45, 46, 54 where applicable)
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Income from Other Sources (Referencing relevant sections like 56-58 where applicable)
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General Principles of Deductions from Gross Total Income and Rebates
Unit V: Income Tax Administration and Compliance
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Computation of Taxable Income and Tax Liability
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Assessment Procedure and Types of Assessment
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Tax Evasion, Tax Avoidance, and Tax Planning: Concepts, Distinctions, Causes and Effects of Tax Evasion, Black Money
Unit VI: Indirect Taxation: Goods and Services Tax (GST)
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Introduction to Indirect Taxes: Historical Background and Evolution in India
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Pre-GST Tax Structure and its Deficiencies
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Basic Concept and Overview of Goods and Services Tax (GST)
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Constitutional Framework for GST
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Models of GST: CGST, SGST, UTGST, IGST
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Levy and Collection of CGST and IGST
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