Taxation Law - Notes, Case Laws And Study Material

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Taxation Law - Notes, Case Laws And Study Material

(Topics to be updated Soon)

Module I: General Perspective

1.  History of Taxation in India
2. Constitutional Basis of Power of Taxation

Module II: Income Tax

1. Basic Concepts 
2. Residential Status

Module III: Income & Capital Gains

1. Income exempt from tax
2. Income from salaries
3. Income from House Property
4. Profits and gains of business or profession
5. Capital Gains
6. Income from other Sources

Module IV: Assessee

1. Income of other persons included in assesee’s total income
2. Set off and carry forward of losses
3. Deductions from gross total Income

Module V:  Agricultural Income, Assessment, HUF 

1. Taxability of Agricultural income
2. Special provisions governing the assessment of firms and Association of persons
3. Tax treatment of HUF
4. Assessment of charitable and other trusts
5. Assessment of Co-operative Societies

6. Assessment Procedure –Meaning and kind

Module VI: Income Tax Authorities

1. Income Tax Authorities- hierarchy
2. Powers and Functions

Module VII: Important Provisions of Income tax Act

1. Provisions of Income tax Act relating to Survey, Search and Seizure
2. Refund of excess payment of tax
3. Interest payable by assessee / Government

Module VIII: Settlement of Cases

1. Penalties and Prosecution
2.  Appeals and Revision

Module IX: Procedure & Benefits of GST

1. Taxes to be subsumed after GST
2. Benefits of GST
3. Components of GST
   
4. Administration under GST
   
5. Levy of and Exemption from tax under GST
6. Registration Procedure under GST

Other articles

1. Types of Taxes in India and their Functioning
2. Input Tax Credit in India
3. Interpretation of Tax Statutes | Explained

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