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Paper 601 · Semester 6 · Regulatory

Law of Taxation

Income tax, GST, tax planning, assessment, appeals, and constitutional provisions on taxation.

Study Notes: 34 Chapters

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Syllabus Overview (5 Units · 34 Chapters)

Unit 1

Constitutional Basis of Taxation · Basic Concepts of Income Tax · Definition of Income · Agricultural Income · Residential Status · Previous Year and Assessment Year · Computation of Total Income

Unit 2

Income from Salary · Income from House Property · Profits and Gains of Business or Profession · Capital Gains · Income from Other Sources · Taxation Laws Amendment Act 2019

Unit 3

Permanent Account Number · Filing of Returns · Advance Tax · Tax Deducted at Source · Double Taxation Relief · Assessment Procedure · Penalties and Prosecution · Appeals and Authorities

Unit 4

Introduction and Background of GST · Kinds of GST · Administration and Levy of GST · Scope of Supply · Composite and Mixed Supplies · Input Tax Credit

Unit 5

Registration under GST · Returns under GST · Payment of Tax under GST · TDS and TCS under GST · Demand and Recovery · Advance Ruling under GST · Appeals and Offences under GST