Paper Code: 2203035 Credits • Choice Based Credit SystemSaurashtra University LL.B. Sem 3

Principles of Taxation Laws

In-depth legal breakdown of Constitutional taxation provisions, Income Tax Act 1961 heads of income, deductions, assessment procedure, and Goods & Services Tax (GST).

Total Units

4 Prescribed Units

Total Topics

16 Study Modules

External Exam

70 Marks (3 Hours)

Internal Marks

30 Continuous Assessment

Practice Subject MCQs Attempt Subject Mock Test Saurashtra University Papers

Syllabus Units & Topics

Explore each unit and click on any topic to access complete educational notes, statutory sections, and model answers

Unit 1

Unit 2

Fundamental Concepts of Income Tax Act, 1961

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Statutory Definitions under Section 2 of Income Tax Act, 1961

Comprehensive NotesPrecedents

Basis of Charge under Section 4 and Determination of Residential Status (Section 6)

Comprehensive NotesPrecedents

Scope of Total Income (Section 5) and Incomes Deemed to Accrue or Arise in India (Section 9)

Comprehensive NotesPrecedents

Incomes Exempt from Tax and Capital vs Revenue Receipts

Comprehensive NotesPrecedents

Unit 3

Heads of Income & Computation of Total Income

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Income from Salaries (Sections 15 to 17)

Comprehensive NotesPrecedents

Income from House Property (Sections 22 to 27)

Comprehensive NotesPrecedents

Profits and Gains of Business or Profession (Sections 28 to 44DB)

Comprehensive NotesPrecedents

Capital Gains, Other Sources, Clubbing, and Chapter VI-A Deductions

Comprehensive NotesPrecedents

Unit 4

Tax Administration, Assessment & Overview of GST

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Income Tax Authorities and Powers of Search and Seizure

Comprehensive NotesPrecedents

Filing of Returns and Types of Assessment

Comprehensive NotesPrecedents

Appellate Machinery, Revisions, Penalties, and Advance Tax/TDS

Comprehensive NotesPrecedents

Overview of Goods and Services Tax (GST) Architecture

Comprehensive NotesPrecedents

Prescribed Statutory Bare Acts & Standard Authorities

Examinations at Saurashtra University prioritize direct citation of authoritative commentaries and official Bare Acts published by the Government of India.

Authoritative Statutory Texts:Official Bare Acts with latest parliamentary amendments and Central/Gujarat State notifications.

Standard Textbooks & References:Eastern Book Company (EBC), LexisNexis Butterworths, and Universal Law Publishing textbook editions.

Syllabus Units & Topics

Constitutional Foundations & General Principles of Taxation

Nature, Concept, and Characteristics of Taxes

Constitutional Framework of Taxation in India

Constitutional Limitations and Immunities in Tax Levies

Canons of Taxation, Tax Planning, Avoidance, and Evasion

Fundamental Concepts of Income Tax Act, 1961

Statutory Definitions under Section 2 of Income Tax Act, 1961

Basis of Charge under Section 4 and Determination of Residential Status (Section 6)

Scope of Total Income (Section 5) and Incomes Deemed to Accrue or Arise in India (Section 9)

Incomes Exempt from Tax and Capital vs Revenue Receipts

Heads of Income & Computation of Total Income

Income from Salaries (Sections 15 to 17)

Income from House Property (Sections 22 to 27)

Profits and Gains of Business or Profession (Sections 28 to 44DB)

Capital Gains, Other Sources, Clubbing, and Chapter VI-A Deductions

Tax Administration, Assessment & Overview of GST

Income Tax Authorities and Powers of Search and Seizure

Filing of Returns and Types of Assessment

Appellate Machinery, Revisions, Penalties, and Advance Tax/TDS

Overview of Goods and Services Tax (GST) Architecture

Prescribed Statutory Bare Acts & Standard Authorities