Law of Taxation

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About Course

COURSE OBJECTIVES:

This course aims to help students to comprehend the basic principles of the laws governing
Direct and Indirect taxes. It also helps to understand the basic principles underlying the Income
Tax Act and Compute the taxable income of an assessee. It will also analyse the assessment
procedure and explain about the representation before appropriate authorities under the law.
The direct taxation is a powerful incentive or disincentive to economic growth, a lever which
can rise or depress savings and capital formation, and instrument of reducing income
disparities. The following course content has been designed to provide a comprehensive picture
of taxation in India.

COURSE OUTCOMES:

After completing of this course, the students will be able to:

  1. Understand and appreciate the history of taxation in India and the Indian
    Constitutional principles and provisions relating to Taxation
  2. Understand and apply the Income Tax Act, 1961 provisions
  3. Grasp the significant provisions of Central Goods and Services Act, 2017
  4. Understand the Integrated Goods and Services Act, 2017
  5. Understand the Maharashtra Goods and Services Act, 2017
  6. Know the Maharashtra law on state tax on professions

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What Will You Learn?

  • ✅ Comprehensive understanding of Direct and Indirect Taxation Laws
  • ✅ Expert guidance on Income Tax Act, 1961, GST Laws, and Tax Procedures
  • ✅ Practical insights into Tax Computation, Deductions, and Assessment
  • ✅ Detailed case studies on Taxation Disputes and Compliance Issues
  • ✅ Concepts of tax evasion vs. tax planning
  • ✅ Understanding of Advance Rulings, Faceless Assessments, and e-Taxation
  • ✅ Legal framework of Maharashtra State Tax on Professions and Trades

Course Content

Module 1

  • History of Tax Law in India and Constitutional provisions relating to Taxation (Lecture video)
  • History of Tax Law in India and Constitutional provisions relating to Taxation (Lecture notes)
  • Nature and Scope of Tax (Lecture video)
  • Nature and Scope of Tax (Lecture notes)
  • Definitions (Lecture video)
  • Definitions (Lecture notes)

Module 2

MODULE 3

Module 4

Bare Acts

Last Minute Revision

Session recordings and Slides

CLASS NOTES

CLASS RECORDINGS

IMP QUESTIONS AND LMR SESSIONS