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Ambedkar LLB 2nd Year (Question-Answer Series) Principles of Taxation Laws  ( कराधान विधान के सिधान्त ) (2022)  (Hindi Medium)

Author: Parth/Ambedkar
Book Code: OBM/21/10/173207
Publisher: Parth Publishers
University: DR. BHIMRAO AMBEDKAR LAW UNIVERSITY, JAIPUR
Ambedkar LLB 2nd Year (Question-Answer Series) Principles of Taxation Laws

Product Details

 The book prepared according to following syllabus Question-Answer Format in Hindi Medium. 

PAPER 2.7. PRINCIPLES OF TAXATION LAW

SCHEME OF PAPER:

MAX. MARKS: 100 MIN. PASS MARKS: 36

(1) There shall be ten questions in the examination paper, two questions from each unit. The candidate is required to attempt five questions, one question from each unit is compulsory. All questions carry equal marks.

(2) The prescribed syllabus includes latest amendments and relevant judgments in the subject wherever applicable.

OBJECTIVES OF THE COURSE: This course primarily focuses on providing an overview on matters relating to Indian tax laws in a systematic manner. The course being divided into two parts i.e., direct and indirect taxes, help the students understand the significant aspects of tax laws. The main aim of this course is to impart knowledge to the students about basic principles as enunciated through legislative provisions and case laws. Through this course, students are equipped to apply the principles and provisions of tax laws and are guided to interpret and understand the taxation statutes and judgments including but not limited to The Income Tax Act, 1961, The Central Goods And Services Tax Act, 2017 and The Integrated Goods And Service Tax Act, 2017 as amended from time to time.

UNIT - I

Income Tax Act, 1961 - I:

Objectives; Definition, Concept, Key Features of the Act; Importance and Significance of Taxation; Constitutional Provisions Relating to Taxation ( 265-289); Types of Tax Laws: Direct and Indirect Taxes; Residential Status of Persons; Heads of Income and Computation of Income: Income from Salaries; House Property: Self Occupied, Deductions and Computation of Income; Income from Let Out Exemption of property income from tax; Capital Gains; Profits and gains of Business or Profession; Income from other Sources Clubbing of Income; Set off and carry forward of losses; Rebates and Reliefs; Taxation of Natural and Legal Persons: An Overview: Individuals, Hindu Undivided Family, Companies and Firms, Association of Persons, Trust and Cooperative Societies, Charitable and Religious Institutions

UNIT - II Income Tax Act, 1961 - II:

Assessment and Appeal Procedures: Return of Income; Types of Assessment; Appellate Procedures; Authorities Under The Income Tax Act: Director General of Income Tax, Director of Income Tax-Additional Directors, Joint Director, Deputy Directors, Assistant Directors, Income Tax Officers, Tax Recovery Officers, Inspectors of Income Tax; Powers and Functions of Various Authorities: Tax Avoidance, Tax Evasion and Tax Planning - Meaning and Distinction Inspections, Search, Seizure, Penalties for Tax Evasion and Tax Avoidance

UNIT - III

The Central Goods And Services Tax Act, 2017 - I:

Need, Importance, Objectives; Definition, Concept, Key Features for Enactment of the Act; Administration; Levy and Collection of Tax; Time and Value of Supply; Input Tax Credit; Registration; Tax Invoice, Credit and Debit Notes; Judicial Responses

UNIT - IV

The Central Goods And Services Tax Act, 2017 - II:

Accounts And Records; Returns; Payment of Tax; Refunds; Assessment; Audit; Inspection, Search, Seizure and Arrest; Demands and Recovery; Liability To Pay in Certain Cases; Advance Ruling; Appeals and Revision; Offences and Penalties; Transitional Provisions; Miscellaneous; Judicial Responses

 

UNIT - V

The Integrated Goods And Service Tax Act, 2017:

Need, Importance, Objectives; Definition, Concept, Key Features for Enactment of the Act; Judicial Responses; Administration; Levy and Collection of Tax; Determination of Nature of Supply; Place of Supply of Goods or Services or Both; Refund of Integrated Tax to International Tourist; Zero Rated Supply; Apportionment of Tax and Settlement of Funds; Miscellaneous

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