703

SYLLABUS FOR B.A .LL.B.

(HONS.) 5 YEARS INTEGRA
TED COURSE
(20 20- 21)
SEMESTER: IX
NAME OF SUBJECT: PRINC
IPLES OF TAXATION LAW
PA PE R NO: P-V
EXTERNAL EX AM INA TIO N-
60 MARKS
INTERNAL ASSESSMENT-
40 MARKS

IMPORTANT NOTE:

Qu est ion pap er of External Ex

amination sha ll be divided into
5 Units
• ~n it l lo_ 4 of the ques tion
pap er sha ll be bas ed upon Sec
syll abu s 111 th e res pective ord tion -A to D of the
er of the Section s .
• The firs t four Un its of the que
stio n pap er sha ll hav e 2 que stio
eac h_. The can did ate s shall be ns of 10 ma rk s
Sec tion . req uired to atte mp t any 1 que
stion from eac h
• Un it-5 of th e que stion paper
sha ll be compul sory and bas
syl lab us. lt sh all con sist of 5 ed on the whole
short notes of 4 ma rks eac h
INTERNAL ASSESSMENT:
Mid Sem est er Tes t: 15 ma rks
Projec t/ Assignment: 12 'h ma
rks
Pre sen tation : 12 ½ ma rks

Ob jec tiv e of the Course:

Principles of Ta xat ion Laws int
end s to apprai se the stu den ts
reg ula tio n acc ord ing to which with the rules and
incom e of ass essee is taxed
im pli cat ion s on the tax pay ers in India and its
. The objective of drafting the
below me nti one d ma nn er is to syllabus in the
give a comprehensive picture of
Act , 1961 in add itio n to the lat the Income Tax
est relevant Finance Acts .
Un it I begins wit h bas ic definit
ions which lay the foundation
un der sta nd ing of the con cep for appropriate
ts tha t follow in the later Units.
Gross Total Income is int rod uce Computation of
d in the am end ed syl lab us as
of the con cer ned tea che rs tha it is the opinion
t in addition to theoretical und
topic , stu den ts n eed to be equ ers tan din g of the
ipp ed with the ability to solve
on the Gross Total Income . pra ctical problems

Unit II inc lud es Agriculture

Income , Basic Exemptions un
Income from Sal ary and Incom der Section 10,
e from oth er sou rce s which giv
an ins igh t int o the tax tre atm es the stu den ts
ent of the se hea ds of income
un der wh ich exe mp tio ns ma and circum stances
y be claimed on Incom e. Agr icu
its compu tat ion un de r the Sch ltu re Income and
eme of Partial Integration has
the am end ed syl lab us at it been introd uce d in
is the opinion of the concer
lea mi na com pu tat ion is im per ned teachers tha t
ativ e for the pur pos e of con cep
thi s ui it int rod u ces two h ead tua l clarity . Also
s of income and res t thr ee are
un its tha t fo llow. covered in the
Unit Ill inc lud es Re sid ent ial .
app rai se the stu de nts wit h rul
Sta tus wh erein th~ o_bjective
es tha t govern tax hab 1hty of an
o!
teaching 1s to
on the ir Re sid ent ial Sta tus . md1v1d:1al ?ased
Profit and Gains of bus rness
or profession 1s the
 204
third hea d of inco me whi ch disc uss
es tax trea tme nt of inco me and a
ded ucti ons und er the sam e. Clu llowed
bbin g of Incom e furt h er enh anc
knowle dge of stu den ts reg ard ing asp es the
ects of Income Tax Act whi ch exp ress
dow n rule s rega rdin g che ckin g ta'i: eva ly lay
sion
Unit IV con clud es the syll abu s with
topics like Inco me from Hou se Pro
a nd its ded uct ion s ther eof, Cap ital per ty
Gain and calc ulat ion of Long Ter m
Gai ns bas ed on the con cep t of Indexe Cap ital
d Cost. Set off or Car ry For war d of Los
mar ks the con clus ion of all five ses
hea ds of inco me whe reb y the cha
disc uss es rule s of set off and tax trea pter s
tme nt of the sam e.
Learning Ou tco mes :
• Firstly , to und erst and the concept, natu
levied in India. re and met hod by which income tax
is
• Secondly, to stud y all hea ds of inco
me and train the stud ents to calculat
liability keeping in min d all rule s e tax
exemptions. and regu latio ns of both taxa tion and
• Thirdly, to provide con cept ual clar
ity on all concepts of income tax as
topics are intricately linked and intertwi all the
ned with one ano ther in a way that no
one topic can be fully und erst ood if read
in isolation .
• Fou rthl y, to und erst and the relevanc
e of taxation in Indi a and app reci ate
imp orta nt it is in mak ing financial deci how
sions in practicality.
• Las tly, to equip the stud ents with
enough practical knowledge of the subj
that they are not dep end ent on anyo ect so
ne when it comes to filling thei r own
income tax retu rns.
SECTION-A
Definitions:
Assessee [Section 2(7)]
Ass essm ent Year [Section 2(9)]
Income [Section 2 (24)]
Per son [Section 2(31)]
Previous Year [Section 3]
Total Income and Tax Liability [Section
2(45)]
Bas is of Cha rge [Sections 4]
Total Income [Section 5]
Income Deemed to acc rue or rise in Indi
a [Section 9]
Meaning and Com put atio n of gross Tota
l Income [Section 80B]
Ret urn of Income [Section 139]
PAN [Section 139 A]
Jud gm ent s
Shir oma niG uru dwa raP rab and hak Com
mittee v. Som.Nath Das, (2000) 160 CTR
61 (SC)
ParimisettiSeeth ara man na v. CIT, (196
5) 57 ITR 532 (SC)
SECTION-B
Agriculture Income [Section 2(1A)]
Com puta tion of Tax for Agricultural Inco
me, und er the Sch eme of Par tial
Integration
Inco mes , which do not form par t of Tot
al Income [Sec tion s 10(1), 10(2), 10(2
10(7), A),
 205

, J0(t 2L
JO(lO), JO(IOA), 10(10AA) IOflOB) I0(J0C) lO(I0CC), 10(100 ), 10(!1)
I 0(13) , ' ' '
10(13A), 10(.14), 10(16), IO(l 7 ), lO(l7A), 10(! 8), t0(23C) , 10(32), lOA, !OB)
Salary [Sectio ns 15- 17 )
Income from other source s [Sectio ns 56-59]
Judgm ents
CITv . Rqja Birwy !{umar Sahas Roy, (1957) 32 fTR 466(SC)
CITv. /{amakhya Naraya n Singh, (1 948) 16 ITR 325(PC)

SECTION-C
Reside ntial Status [Section 6]
nd 37)
Profit a nd Gains of busine ss or profess ion [Sectio ns 28 , 29 , 30, 3 1, 3 2 a
Clubbi ng of Income [Sectio ns 60- 65]
Deduc tion of Tax at Source [Sectio ns 192, 1948, l 94BB, 194Ij
Judgm ents
Naidu (R.B.N.J.) v. CIT, (1956) 29 ITR 194 (Nag.)
Mahav ir Irrigation Pvt. Ltd. v. ITO, (2007) 164 Taxma nn 516 (Del.)
SECTION-D
Income from House Proper ty [Sectio ns 22-27]
Ca pital Gain [Sectio ns 2(14), 2(47), 45-48, 51, 54-541-I, 55]
Set off or Carry Forwar d of Losses [Sections 70-80)
U)
Main Deduc tions under Chapte r VI A (Sectio n 80 C, 80 CCC, 80 CCD, 80
Advance Tax [Sectio ns 207-21 1]
Judgm ents
Sheela Kaush ikv. CIT, (1981) 7 ITR 1 (SC)
M. S. Sriniva saNaic kerv. ITO, (2007) 292 ITR 48 l(Mad.)
Sugge sted Readin gs:
,
Dr. Girish Ahuja and Ravi Ahuja, Direct Tax-Re ady Reckon er (Wolter s Kluwer
Gurgao n, 19 th edn. 2019-2 0)
/
Dr. J yoti Rattan , Taxation Laws (Bhara t Law House, New Delhi, 11 edn.
th

2019-2 0)
e
Dr. Vinod K. Singha nia and KapilS inghan ia, Direct Taxation: Law and Practic
of Income Tax-Pr ofessio nal Edition as amend ed by Finance Act 2 019
(Taxm ann, New Delhi, 2019/2 0) .
Tax
Dr. Vinod K. Singha nia and Monika Singha nia, Studen ts Guide to Income
including GST (Taxma nn , New Delhi, 61 s edn. / 2019-2 0)
t
,
Dr. Vinod K. Singha nia, Direct Tax-Re ady Reckoner (Taxma nn, New Delhi
42 ndedn. / 2019-2 0)
Income Tax Act, 1961
V.P. Gaur, Rajiv Puri and Pooja Gaur, Income Tax Law (Kalyan i Publis hers,
New Delhi, 3r dedn. 2019)
Latest Tax Slab of the Releva nt Financ e Year

Prepar ed by:
Checke d by: Ms. Supree t Gill
Amend ed by:
CSd
Directo r