Tax Law Notes – Simplified & All in One Place
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Tax Law Notes
| Topic Name | Description | View Here |
|---|---|---|
| Introduction to Taxation Law | Meaning, purpose, objectives of taxation; difference between direct and indirect taxes. | View Here |
| Constitutional Basis of Taxation in India | Distribution of taxation powers under Articles 265, 246, Seventh Schedule (Union, State, Concurrent Lists). | View Here |
| Types of Taxes in India | Overview of direct taxes (Income Tax) and indirect taxes (GST, Customs Duties). | View Here |
| Income Tax Act, 1961 – Overview | Scheme, structure, key sections, charging provisions, assessment procedures. | View Here |
| Residential Status & Tax Incidence | Rules for determining residential status of individuals and companies; global income vs. Indian income. | View Here |
| Income Not Forming Part of Total Income | Exemptions under Section 10 including agriculture income, allowances, NRI exemptions. | View Here |
| Heads of Income | Detailed explanation of the five heads: Salary, House Property, Business/Profession, Capital Gains, Other Sources. | View Here |
| Income from Salary | Salary components, allowances, perquisites, deductions, exemptions under Income Tax rules. | View Here |
| Income from House Property | Annual value computation, unrealised rent, deductions, interest on borrowed capital. | View Here |
| Profits and Gains of Business or Profession (PGBP) | Concepts of business income, allowable and disallowable expenses, depreciation, presumptive taxation. | View Here |
| Capital Gains | Short-term and long-term capital gains, exemptions (54, 54F, 54EC), cost inflation index. | View Here |
| Income from Other Sources | Dividend income, interest income, winnings, gifts under Section 56. | View Here |
| Clubbing of Income | Situations where the income of one person is included in the income of another (spouse, minor child). | View Here |
| Set Off and Carry Forward of Losses | Intra-head and inter-head adjustments; carry-forward rules for capital, business, and house property losses. | View Here |
| Deductions under Chapter VI-A | Deductions from gross total income (Sections 80C, 80D, 80G, 80E, 80JJAA). | View Here |
| Computation of Total Income & Tax Liability | Step-by-step calculation process for individuals, HUFs, firms, and companies. | View Here |
| Advance Tax & TDS (Tax Deducted at Source) | TDS provisions, advance tax instalments, Form 26AS, compliance requirements. | View Here |
| Assessment Procedures under Income Tax | Types of assessments: Self-assessment, Summary (143(1)), Scrutiny (143(3)), Best Judgement (144), Reassessment (147). | View Here |
| Penalties and Prosecution | Non-compliance penalties, prosecution for tax evasion, late filing consequences. | View Here |
| Appeals & Revisions – Tax Litigation | Appeal hierarchy: CIT(A), ITAT, High Court, Supreme Court; revision under 263/264. | View Here |
| Goods and Services Tax (GST) – Overview | Structure of GST, CGST/SGST/IGST, levy and collection, scope of supply. | View Here |
| Registration under GST | When registration is mandatory, threshold limits, composition scheme. | View Here |
| Input Tax Credit (ITC) | Eligibility, blocked credits, reversal of ITC, matching and reconciliation. | View Here |
| GST Returns Filing | Types of returns (GSTR-1, 3B, 9), filing procedures, late fees, annual reconciliation. | View Here |
| GST Assessment, Audit & Enforcement | Scrutiny, audit, inspection, search, seizure, arrest under GST law. | View Here |
| Customs Act, 1962 – Overview | Levy of customs duty, valuation, classification, import/export regulations. | View Here |
| Types of Customs Duties | Basic duty, IGST on imports, safeguard duty, anti-dumping duty. | View Here |
| Valuation under Customs Law | Transaction value, rules for valuation, assessable value computation. | View Here |
| Import & Export Procedures | Bill of entry, shipping bill, clearance procedures, bonded warehouse. | View Here |
| Tax Planning, Avoidance and Evasion | Legal tax planning vs. illegal evasion; General Anti-Avoidance Rules (GAAR). | View Here |
| Double Taxation Avoidance Agreements (DTAA) | Structure of DTAA, relief under Sections 90 and 91, treaty interpretation. | View Here |
| Transfer Pricing | Arm’s length principle, international transactions, documentation requirements. | View Here |
| Corporate Taxation | Taxation of domestic and foreign companies; MAT, DDT, special tax rates. | View Here |
| Indirect Tax Reforms & Recent Developments | Latest amendments, GST council decisions, landmark judgments. | View Here |
| Landmark Tax Cases | Key judgments under Income Tax, GST, and Customs shaping Indian tax jurisprudence. | View Here |
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