LL.B. (Three Years) Principles of Taxation Syllabus - SPPU 2026

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Syllabus for Principles of Taxation

Semester 6 · Third Year · 4 credits

Course aims

This course deals with various tax laws in India like Income Tax Act, Central Goods and Services Tax Act and Integrated Goods and Services Tax Act. It gives clear idea about levy and collection of tax under these laws, procedure of assessment, authorities, offences and penalties. This paper will give an overview to the students about Tax Laws in India.

Objectives

This course aims to acquaint the students with basic principles of taxation. It highlights the important principles of computation of income. It provides important tenets of calculation of income of natural and legal person. It also prescribes for powers and functions of various authorities under Income Tax Act. It provides the important features of the Central Goods and Services Tax Act and Integrated Goods and Services Tax Act.

Outcomes

● This course will enable the students to develop knowledge about historical perspective of tax laws in India, constitutional provisions relating to tax.
● Students will be acquainted with the provisions of Income Tax Act, 1961 like Heads of Income and Computation of income, kinds of assessment, various authorities established under Income Tax Act, their jurisdiction, powers and functions.
● Students will be acquainted with the features of the Central Goods and Services Tax Act and Integrated Goods and Services Tax Act like levy and collection of tax on intra-State supply of goods or services, remedies under the Acts.

Module 01: Introduction to Income Tax Act, 1961

1. History of tax laws in India
2. Tax reforms in India
3. Constitutional provisions relating to tax
4. Distinctions between direct and indirect tax
5. Basic concepts like concept of income, assess, person, previous year, assessment year
6. Residential status of assesee
7. Exempted income items

Module 02: Heads of Income and Computation of Income

1. Heads of Income:
a) Salaries
b) Income from House Property
c) Profits and gains of business or profession
d) Capital gains
e) Income from other Sources
2. Aggregation of income and set off or carry forward of loss
3. Deductions from gross total income
4. Rebates and Reliefs
5. Special Provisions Relating to Avoidance of Tax and General Anti-Avoidance Rule

Module 03: Kinds of Assessment

1. Assessment of Individual
2. Assessment of Hindu Undivided Family
3. Assessment of firms and associations
4. Assessment of cooperative societies
5. Assessment of charitable and religious trust
6. Assessment of company

Module 04: Income Tax Authorities, their Powers and Functions, Offences and Prosecutions under the Act

1. Income Tax Authorities
a) Director General of Income Tax
b) Director of Income Tax-Additional Directors
c) Joint Director
d) Deputy Directors
e) Assistant Directors
f) Income Tax Officers
g) Tax Recovery Officers
h) Inspectors of Income Tax
2. Offences and Prosecutions:
a) Default and penalties
b) Default with prosecution provisions
c) Appeals
d) Revision

Module 05: Procedure for Assessment

1. Returns
2. Self-assessment
3. Audit
4. Rectification of mistakes
5. Interest and Late Fees
6. Refund and tax liability

Module 06: The Central Goods and Services Tax Act, 2017

1. Nature, Scope and Object of CGST
2. Definitions in GST
3. Administration and Collection of Tax
4. Time and Value of supply, Input tax credit
5. Registration
6. Tax Invoice, Credit And Debit Notes
7. Accounts and records, Returns
8. Payment of Tax, Refund
9. Assessment
10. Audit
11. Inspection, Search, Seizure And Arrest
12. Demands And Recovery
13. Liability to pay in certain cases
14. Advance Ruling
15. Appeals and revision
16. Offences And Penalties

Module 07: The Integrated Goods and Service Tax Act, 2017

1. Scope and Object of IGST
2. Important Definitions
3. Administration
4. Levy And Collection Of Tax
5. Determination Of Nature Of Supply
6. Place Of Supply Of Goods or Services or Both
7. Zero rated Supply
8. Apportionment of Tax and Settlement of Funds

Additional Readings

1. Dr Girish Ahuja & Dr Ravi Gupta: Systematic Approach to Income Tax,37th Paperback- 2016,Walters Kluwer.
2. Dr. Girish Ahuja and Dr. Ravi Gupta: A Compendium of Issues on Income Tax & Wealth Tax (in 2Vols.), 2010 Eastern Book Company
3. Taxmann: Latest Edition on Income Tax.
4. V. S. Datey: GST Ready Reckoner, Taxmann 2017.
5. Dr. Vinod Singhania & Dr. Monica Singhania: Student’s Guide to Income Tax including GST, Taxmann
6. Prof. Ulhas Kumar Saha, Principles of Taxation Laws, Central Law Publications
7. Kanga & Nani Palkhivala : The Law and Practice of Income Tax,2014 Lexis Nexus.
8. Chaturvedi and Pithisaria: Companion to Chaturvedi & Pithisaria's Income Tax Law- Wealth Tax Act, 1957,2016 Eastern Book Company.
9. Dr. Girish Ahuja and Dr. Ravi Gupta: Concise Commentary on Income Tax including Wealth Tax with Tax Planning/ Problems&Solutions,2014, Eastern Book Company.
10. CA Atul Kumar Gupta: Goods and Services Tax-Law, Practice and Procedures, Lexis Nexis 2017.

Any other information

1. The topics, cases and suggested readings given above are not exhaustive.
2. Teachers of the Course shall be at liberty to add the case/suggested readings.
3. Students are required to study/refer to the legislations as amended from time to time, and consult the latest editions of books on this course.

Reproduced from the Savitribai Phule Pune University Revised CBCS Rule and Syllabus for LL.B., the 2023 pattern as amended on 18 July 2024. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

Every subject above is cut from the revised syllabus. Open the document here if you want the whole thing rather than a single subject.

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