Course Plan/Outline

Independent University, Bangladesh

Name of School/Department: DEPARTMENT OF LAW
Trimester : Spring Year : 2020
Program : LL B (HONS) Section: 1
Course Title : Fiscal Laws of Bangladesh
Course Code: Law 204
Faculty name: Liton Chandra Biswas Designation: Lecturer
Contact no : 01531200371 Email address: lcb19@alumni.leicester.ac.uk
lcb@iub.edu.bd
Counseling hour:

Day Time

Sunday 14.00 – 15.00

Monday 10.00 – 11.00

Wednesday 09.00 – 11.00

Thursday On appointment (preferably after 13.00)

A) Required text book details:

 Public Finance by David N Hyman
 Income Tax Paripatra
B) Further Reading
 Income Tax Ordinance 1984
 Value Added Tax 1991
 National Board of Revenue Order 1972
C) Teaching methodology:
 Lecture by teacher
 Class discussion conducted by teacher
 Recitation oral questions by teacher answered orally by students
 Discussion groups conducted by selected student
 Small groups such as task oriented, discussion, Socratic
 Use of technology and instructional resources
 In brainstorming small group, students identify a list of techniques and strategies that best fit their
class.

1
D) Tentative lecture plan and exam schedule
Week no & Brief course content & chapter no Time
Lecture no period(hour)
1st Week Introductory speech, introducing with the students, melting ice, 1 hour 30 minutes
Lecture 01 overview of the course, setting the ground rules, explaining the
evaluation policy
1st week Public Finance 1 hour 30 minutes
Lecture 02  Setting the grounds to learn public finance
 Fiscal Law and Public Finance, Relationship between
2nd week Public Finance 1 hour 30 minutes
Lecture 01  Necessity of Public Finance
2nd week Public Finance 1 hour 30 minutes
Lecture 02  Sources of Government Revenue
3rd week Public Finance 1 hour 30 minutes
Lecture 01  Tax
 Classification of Taxes
3rd week Public Finance 1 hour 30 minutes
Lecture 02  Taxation
 Class test -1
4th week  Canon of Taxation 1 hour 30 minutes
Lecture 01
4th week  Taxation Authority in Bangladesh 1 hour 30 minutes
Lecture 02  National Board of Revenue
 Types of Taxes
5th week Income Tax 1 hour 30 minutes
Lecture 01  Definition clause
 Fruit and Tree Doctrine
5th week Laws related to Income Tax 1 hour 30 minutes
Lecture 02  Income Tax Ordinance
 The Travel Tax Act
 The Gift Tax Act
6th week Income Tax Ordinance 1982 1 hour 30 minutes
Lecture 01  Interpretation Clause
6th week Income Tax Ordinance 1 hour 30 minutes
Lecture 02  Scope of the Total Income
 Heads of the Income
7th week Income Tax Ordinance 1 hour 10 minutes
Lecture 01  Essential terms, rules, etc
 Income Exemption limit
 Personal Tax rate structure
7th week Mid-term Examination 1 hour 30 minutes
Lecture 02
8th week Income Tax Ordinance 1 hour 30 minutes

2
 Lecture 01  Minimum Tax
 Surcharge on individual assessee
 Deduction of Tax at source
 Universal self-assessment
8th week Calculate the Income from the Salary 1 hour 30 minutes
Lecture 02
9th week Calculate Income from Interest or securities 1 hour 30 minutes
Lecture 01 Class Test -2
9th week Calculating Income from the house property 1 hour 30 minutes
Lecture 02
10th week Calculation of Income from the Agricultural Property 1 hour 30 minutes
Lecture 01
10th week Miscellaneous crimes 1 hour 30 minutes
Lecture 02  Crimes against decency and morality
 Conspiracy to commit a crime
 Crime relating to religious group
11th Week An evaluation of the Penal Codecc
Lecture 01
11th week Druto Bichar Tribunal Ain, 2002 1 hour 30 minutes
Lecture 02  Nature
 Special features of the law
 Evaluation
12th Week Nari-O-Shishu Nirjaton Daman Ain 2000 1 hour 30 minutes
Lecture 01  Nature
 Special features of the law
 Evaluation
12th Week Reserve day
Lecture 02 Class tests, etc
13th week Review 1 hour 30 minutes
Lecture 01
13th week Final Examination

E) Course performance - evaluation basis:

1. (10+10) % = Class test/presentation/demonstration/instant test/continuous evaluation
2. 10 % = Assignment (300- 500 words)
3. 30 % = Mid-term Exam
4. 40 % = Final Exam
100%

*** However, for securing A or A- in this course, a student must achieve the competence to
asses an income tax file independently. Such competence will be assessed in the final
examination where the students will assess an income tax file. ***