Law of Taxation
Subjects / Law of Taxation / Notes

Study notes

Law of Taxation

5 units · 34 chapters. Case law integrated, exam ready.

Start with Constitutional Basis of Taxation →

  1. Unit 1

    1. 01Constitutional Basis of Taxation
    2. 02Basic Concepts of Income Tax
    3. 03Definition of Income
    4. 04Agricultural Income
    5. 05Residential Status
    6. 06Previous Year and Assessment Year
    7. 07Computation of Total Income

  2. Unit 2

    1. 01Income from Salary
    2. 02Income from House Property
    3. 03Profits and Gains of Business or Profession
    4. 04Capital Gains
    5. 05Income from Other Sources
    6. 06Taxation Laws Amendment Act 2019

  3. Unit 3

    1. 01Permanent Account Number
    2. 02Filing of Returns
    3. 03Advance Tax
    4. 04Tax Deducted at Source
    5. 05Double Taxation Relief
    6. 06Assessment Procedure
    7. 07Penalties and Prosecution
    8. 08Appeals and Authorities

  4. Unit 4

    1. 01Introduction and Background of GST
    2. 02Kinds of GST
    3. 03Administration and Levy of GST
    4. 04Scope of Supply
    5. 05Composite and Mixed Supplies
    6. 06Input Tax Credit

  5. Unit 5

    1. 01Registration under GST
    2. 02Returns under GST
    3. 03Payment of Tax under GST
    4. 04TDS and TCS under GST
    5. 05Demand and Recovery
    6. 06Advance Ruling under GST
    7. 07Appeals and Offences under GST