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LL.B. (Three Years) Law of Taxation Syllabus - Mumbai University

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Law of Taxation Syllabus.pdf
Semester 6 · Third Year · 4 credits

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Syllabus for Law of Taxation

Semester 6 · Third Year · 4 credits

Module I

  • 1.1 History of Tax Law in India,
  • 1.2 Constitutional provisions relating to Taxation
  • 1.3 Nature and Scope of Tax
  • 1.4 Definition: Persons, Assessees, Previous year, Assessment years, Financial year, Income, Gross Taxable Income, Taxable Income, Agricultural Income, Tax Evasion and Tax Avoidance

Module II

  • 2.1 Income Tax, Residential Status: Rules (Sec.6),
  • 2.2 Tax Liability Exemption, Deduction, related to individual, Expenses & Income, Rebate, Deemed income and clubbing of income,
  • 2.3 Carried forward and Set of losses
  • 2.4 Heads of Income: Income from Salary, House property, Business and Profession, Capital Gain and other sources
  • 2.5 Calculation of Gross Total and Taxable income, Tax rebate and Computation of Tax Liability
  • 2.6 Taxation in cases of Mergers & Acquisitions
  • 2.7 Tax Collection/Deduction at source and Advance Tax

Module III

  • 3.1 Assessment Procedure,
  • 3.2 Types of Assessment Income Tax Authority: Their function, Duties and Powers, Appeal, Offences, Fines and Penalties, Settlement of grievances and Prosecution, Income Tax Act, 1961, Income Tax Rules,
  • 3.3 Advance Rulings, faceless assessment/e-assessment

Module IV

  • 4.1 Goods and Service Tax: - law, procedure, applicability, assessment, advance ruling Central GST Act, 2017 Chapters 1 to 6 Integrated GST Act, 2017 Maharashtra GST Act, 2017 Chapters 1 to 6
  • 4.2 Maharashtra State Tax on Professions, Trade, Callings and Employments Act, 1975

Suggested Reading

  • 1 Dr. Girish Ahuja and Dr.Ravi Gupta, Systematic Approach to Taxation, Bharat
  • 2 Dr. Vinod Singhania and Dr .Kapil Singhania, Direct taxes law and Practice, Taxmann
  • 3 Sampath Iyengar, Law of Income tax, Bharat
  • 4 K N Chaturvedi, Interpretation of Taxing Statutes, Taxmann
  • 5 Dr. A L Saini & Dinesh Saini, Practice Guide to Appeals and Petitions Under Income Tax Act
  • 6 V.S. Datey, All About GST- A Complete Guide to New Model GST Law, Taxmann
  • 7 Arvind Datar, Kanga and Palkhivala‘s The Law and Practice on Income Tax, Lexis Nexis
  • 8 Income Tax Act, 1961
  • 9 B. B. Lal, Income Tax, Pearson

Reproduced from the University of Mumbai Revised Syllabus for LL.B. (3 years) (CBCS), in force from the academic year 2022-23 and amended in June 2023. Wording is as printed in that syllabus. Module numbering is as printed there too.

The complete syllabus

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

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