Paper 601 · Semester 6 · Regulatory
Law of Taxation
Income tax, GST, tax planning, assessment, appeals, and constitutional provisions on taxation.
Published
Notes: 34 chapters
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Published
Cases
Key authorities for this subject — facts, held, and principle — linked from the notes.
Sem 6 · Planned
Exam
Exam depth (PYQ / model answers) is planned for this semester.
Sem 6 · Planned
Audio
Audio revision is planned — not published for this subject yet.
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