A-18 A-19

LAW OF TAXATION S.NO TOPICS P. NO

INDEX 5. COMMERCE CLAUSE (INTER STATE

COMMERCE AND TAXATION) (ART. 301 - 307) 39
S.NO TOPICS

P. NO
PART - I 6. MEANING OF IMPORTANT

[THE INCOME TAX ACT, 1961] TERMS AND DEFINITIONS 44

PART I-A ** 6-A. AGRICULTURAL INCOME [Sec. 2 (1)] 44

INCOME TAX - THEORY
6-B. AMALGAMATION [Sec. 2 (1-B)] 49
* 1. GENERAL PRINCIPLES/CANONS AND
MEANING OF INCOME TAX
6-C. CAPITAL ASSET [SEC. 2 (14)] 50
(DIRECT & INDIRECT TAX) 1

* 2. TAXATION - TYPES (PROPORTIONAL, 6-D. TRANSFER [Sec. 2 (47)] 54

PROGRESSIVE,REGRESSIVE AND
DIGRESSIVE TAXES)(DIRECT &
6-E. PREVIOUS YEAR (FINANCIAL YEAR)
INDIRECT TAXES) 17
ACCOUNTING YEAR/INCOME YEAR &

** 3. TAX AND FUNDAMENTAL RIGHTS ASSESMENT YEAR (Sec. 3) 55

(NO TAX IS LEVIED AND COLLECTED

WITHOUT AUTHORITY OF LAW) (ART. 265) * 6-F. OBJECTS AND PRINCIPLES
(LIMITATION OF TAXATION) 23 OF TAXATION 61

* 4. CONSTITUTIONAL PROVISIONS REGARDING

6-G. CAPITAL RECEIPTS AND
THE POWER OF TAXATION BY PARLIAMENT
(POWER OF TAXATION UNDER THE INDIAN REVENUE RECEIPTS 66

CONSTITUTION) (TAX RELATIONSHIP BETWEEN

STATE AND CENTRE) (FINANCIAL RELATIONSHIP 6-H. SPECIAL ECONOMIC ZONE 69
BETWEEN STATE AND CENTRE) 31
 A-20 A-21

S.NO TOPICS P. NO S.NO TOPICS P. NO

* 6-I. IMPORTANCE OF ‘ORGANISATION FOR *** 14. PROFITS AND GAINS OF BUSINESS OR

ECONOMIC CO-OPERATION AND PROFESSION (Sec. 28 to 44D) 145

DEVELOPMENT’ (OECD) (GUIDELINES IN

INTERNATIONAL TAXATION) 72 ** 15. DEPRECIATION AND TYPES OF

DEPRECIATION (SEC. 32 TO 33B) 165

*** 7. BASIS OF CHARGE OR DETERMINATION

OF RESIDENTIAL STATUS OF ASSESSEE *** 16. CAPITAL GAINS (SEC. 45 - 55A) 175
AND TAX LIABILITY (SEC. 4 TO 9)(BASIS OF

TAXATION OF INCOME) 76
*** 17. INCOME FROM OTHER SOURCES (SEC. 56) 192

* 8. COMPUTATION OF TOTAL INCOME 88

*** 18. INCOME OF OTHER PERSONS INCLUDED

IN ASSESSE’S TOTAL INCOME (Sec. 60 to 65) 198

** 9. INCOMES WHICH DO NOT FORM PART

OF TOTAL INCOME OR INCOMES EXEMPT

** 19. CARRY FORWARD AND SET OFF OF
FROM TAX (EXEMPTED INCOME) (Sec. 10) 92
LOSSES TREATMENT OF LOSSES OR

AGGREGATION OF INCOME
10. ALLOWANCES (SEC. 10) 104
(SEC. 66 TO 80) 204

* 11. EXEMPTIONS OF INCOME FROM RELIGIOUS

* 20. PERMISSIBLE DEDUCTIONS (IN RESPECT OF
AND CHARITABLE TRUSTS AND

INSTITUTIONS (Sec. 11 & 12) 113 CERTAIN INCOME AND CERTAIN PAYMENTS)

(Sec. 80 C to 80 U) 212

** 12. INCOME FROM SALARIES (SEC. 15, 16 & 17) 122

21. DOUBLE TAXATION RELIEF (Sec. 90 & 91) 227

*** 13. INCOME FROM HOUSE PROPERTY

(SEC. 22 TO 27) 137 * 22. AVOIDANCE OF TAX (SEC. 92 TO 94) 228

 A-22 A-23

S.NO TOPICS P. NO S.NO TOPICS P. NO

PART I - B 32. RECTIFICATION OF MISTAKES

INCOME TAX - PROCEDURAL ASPECTS (SEC. 154, 254 (2) & 269-N) 320

** 23. INCOME TAX AUTHORITIES (SEC. 116 -138) 231 33. TAX PLANNING, TAX AVOIDANCE AND
TAX EVASION 321

** 24. PROCEDURE AND TYPES OF ASSESSMENT

(INCOME TAX RETURN)(Sec. 139 – 158) 245 34. BLACK MONEY- CAUSES AND EFFECTS 324

25. LEGAL REPRESENTATIVE AND * 35. PENALTIES UNDER THE INCOME

REPRESENTATIVE ASSESSEE (Sec. 159) 273 TAX ACT, 1961 (Sec. 270 to 275) 331

26. I N C O M E T A X O N F I R M S ( Sec.184) 276 * 36. OFFENCES AND PROSECUTIONS

UNDER THE INCOME TAX ACT, 1961

* 27. DEDUCTION OF TAX AT SOURCE (Sec. 275 to 280) 336

(COLLECTION AT SOURCE)
(SEC. 192 TO 206) 279 PART - II
THE CUSTOMS ACT, 1962
28. ADVANCE PAYMENT OF TAX (SEC. 207 – 219) 293

* 1. LEGISLATIVE BACKGROUND OF
* 29. COLLECTION AND RECOVERY OF TAX
LEVY OF CUSTOMS DUTY 341
(SEC. 220 - 232) 298

1-A. CUSTOMS AMENDMENT ACT, (BUDGET 2022) 340-C

* 30. REFUND OF TAX (SEC. 237) 305

2. IMPORTANT DEFINITIONS 345

** 31. APPEALS (Sec. 246 to 255, 260-A, 261),
REFERENCE (Sec. 256),
* 3. CUSTOMS AUTHORITIES - APPOINTMENT,
REVISIONS (Sec. 263 & 264) 308
POWERS AND FUNCTIONS (SEC. 3 TO 5) 351
 A-24 A-25

S.NO TOPICS P. NO S.NO TOPICS P. NO

4. PORTS *** 10. OVERVIEW OF LAW AND PROCEDURE -

(APPOINTMENT OF CUSTOMS PORTS,
AIR PORTS, WARE HOUSING STATIONS, ETC)
(SEC. 7 TO 10)
** 5. PREVENTION (OR) DETECTION OF
ILLEGALITY IMPORTED AND EXPORTED
GOODS (SEC. 11) (NATURE AND
RESTRICTIONS ON EXPORTS AND IMPORTS)
CLEARANCE OF GOODS FROM THE PORT,
INCLUDING BAGGAGE (CLEARANCE OF
353
IMPORTED GOODS AND EXPORT GOODS)
(SEC. 44 TO 51) 398
11A. IMPORTS AND TYPES OF IMPORTS 413-A
355 * 11-B. GOODS IMPORTED OR EXPORTED
BY POST, AND STORES AND GOODS

6. SPECIFIED AREA, SPECIFIED GOODS, IN TRANSIT (SEC. 52 TO 56) 414

INTIMATION OF PLACE OF STORAGE

* 12. WAREHOUSES
(SEC. 11H TO 11N) 358
(WARE HOUSING)(SEC. 57 TO 73) 417

** 7. LEVY, EXEMPTION AND COLLECTION

** 13. DRAWBACK PROVISIONS (SEC. 74 & 75) 428
OF CUSTOMS DUTIES (DUTIABLE GOODS)
(VALUATION OF GOODS) 14-A. BAGGAGE AND BAGGAGE DUTY 432
(ASSESMENT OF DUTY)(SEC. 12 TO 28) 364

* 14-B. SEARCHES, SEIZURE AND ARREST

8. INDICATING THE AMOUNT OF DUTY (SEC. 100 - 110A) 432
IN PRICE OF GOODS, ETC., FOR PURPOSE

OF REFUND (SEC. 28C TO 28M) 382

*** Symbol in the margin of the index denotes ‘most important’

9. PROVISIONS RELATING TO CONVEYANCES Chapter.
CARRYING IMPORTED OR EXPORTED ** Symbol in the margin of the index denotes ‘very important’
GOODS (SEC. 29 TO 43) 388 Chapter.
* Symbol in the margin of the index denotes ‘important’
Chapter.
 A-26 A-27

S.NO TOPICS P. NO
IMPORTANT NOTE:

KARNATAKA STATE LAW UNIVERSITY * 9. FEDERAL BASE OF TAXING POWER 32

(PRESENT LLB COURSE STUDENTS ARE ADVISED TO REFER ** 10. POWER OF TAXATION UNDER
‘THIS INDEX / PAGE NUMBERS ONLY’ FOR EASY THE CONSTITUTION 31
STUDY OF CHAPTERS AS PER THE NEW SYLLABUS 2018)
* 11. IMMUNITY OF STATE AGENCIES/
INSTRUMENTALITIES – 36
TAXATION
(III- SEMESTER - III PAPER) * 12. FUNDAMENTAL RIGHTS AND
THE POWER OF TAXATION 36
INDEX

S.NO TOPICS P. NO 13. COMMERCE CLAUSE (INTER-STATE

COMMERCE AND TAXATION) 39

UNIT – I
** 14. SCOPE OF TAXING POWERS OF PARLIAMENT 23
(GENERAL)
15. DELEGATION OF TAXING POWER TO STATE
LEGISLATURES AND LOCAL BODIES 28
* 1. CONCEPT OF TAX 1

** 2. NATURE AND CHARACTERISTICS OF UNIT- II

DIFFERENT TYPES OF TAXES- 17
DIRECT TAX REGIME
** 3. DIRECT AND INDIRECT TAXES- 17 THE INCOME TAX ACT, 1961

* 4. DISTINCTION BETWEEN TAX AND FEES 8

** 1. BASIS OF TAXATION OF INCOME

* 5. TAX AND CESS 8
(BASIC CONCEPTS) 76
* 6. TAX EVASION 322
2. PERSON 198
* 7. TAX PLANNING AND TAX AVOIDANCE 321
** 3. RESIDENTIAL STATUS AND
* 8. RETROSPECTIVE TAXATION- 63 INCIDENCE OF TAX 78
 A-28 A-29

S.NO TOPICS P. NO S.NO TOPICS P. NO

** 4. INCOME FROM SALARIES 122 * 17. ELECTRONIC FILING 256

** 5. INCOME FROM HOUSE PROPERTY 137 18. I.T. PORTAL WORKING AND

REFUND OF TAX 305

* 6. INCOME FROM BUSINESS OR
PROFESSION AND VOCATION 145 19. APPEAL AND REVISION PROVISIONS 308

** 7. CAPITAL GAINS 175

* 20. OFFENCES 336

** 8. INCOME FROM OTHER SOURCES 192

* 21. PENALTIES 331

** 9. DEEMED ASSESSE 198 UNIT – III

INDIRECT TAX REGIME
** 10. SET OFF AND CARRY FORWARD LOSS 204

Concept of Goods and Service Tax (GST)

11. INCOMES EXEMPT FROM TAX
** 12. PERMISSIBLE DEDUCTIONS &
CHAPTER VIA DEDUCTIONS
13. ASSESSMENT, KINDS OF ASSESSMENT
** 14. INCOME TAX AUTHORITIES
(APPOINTMENT, POWERS AND FUNCTIONS)
* 15. PROVISIONS RELATING TO
COLLECTION AND RECOVERY OF TAX
** 16. FILING OF RETURNS
92
The constitution (122nd Amendment) Act, 2017.
The Central Goods and Service Tax Act, 2017-
Dual GST model taxation-GST Council-Central
279
GST (CGST); GST levy on transactions-Sale,
Transfer, Purchase, Barter, Lease, or Import of
245
goods and/or Services. IGST/SGST/UTGST/
Compensation Law to State Governments GSTN-
Goods and Services Tax Network Portal; Tax
231
Invoice, GST on Imports & Exports, benefits of
GST to trade, Industry, E-Commerce & Service
Sector and the consumers at large, Impact of
298
GST on GDP of India and Inflation.(PLEASE REFER
GST SEPARATE BOOK AT SEPARATE COST)
245
 A-30 A-31

S.NO TOPICS P. NO S.NO TOPICS P. NO

UNIT – IV
** 6. DUTIES AND OVERVIEW OF LAW
INDIRECT TAX REGIME
AND PROCEDURE 398

IGST-Integrated GST (IGST) levied by the ** 7. CLEARANCE OF GOODS FROM

Central Government. Inter-State transactions THE PORT, INCLUDING BAGGAGE 398
and imported goods or services. State GST (SGST);
The State Goods & Service tax Law; Power of * 8. GOODS IMPORTED OR EXPORTED

Central Government to levy tax on interstate BY POST AND STORES AND GOODS
IN TRANSIT 414
taxable supply, Impact of GST on State revenue;
Indemnifying State Revenue Loss; UTGST-Union
** 9. DUTY DRAWBACKS PROVISIONS,
Territory Goods and Service. Tax Law – GST
AUTHORITIES 428
Exemption on the sale and purchase of securities,
Securities Transaction Tax (STT).(PLEASE REFER ** 10. POWERS AND FUNCTIONS
GST SEPARATE BOOK AT SEPARATE COST) AND SEZ UNITS 432

UNIT-V
CUSTOMS LAW 
* 1. LEGISLATIVE BACKGROUND OF THE LEVY 341

2. PORTS 353

** 3. WAREHOUSES 417

*** Symbol in the margin of the index denotes ‘most important’

** 4. NATURE AND RESTRICTIONS ON
Chapter.
EXPORTS AND IMPORTS 355
** Symbol in the margin of the index denotes ‘very important’
** 5. LEVY, EXEMPTION AND COLLECTION Chapter.
OF CUSTOMS 364 * Symbol in the margin of the index denotes ‘important’
Chapter.
 A-32 A-33

S.NO TOPICS P. NO
IMPORTANT NOTE :

D R . A MBEDKAR L AW U NIVERSITY ** 6. INHERENT LIMITATIONS 24

(PRESENT LLB COURSE STUDENTS ARE ADVISED TO REFER ** 7. REQUISITES OF A VALID TAX 3
‘THIS INDEX / PAGE NUMBERS ONLY’ FOR EASY
STUDY OF CHAPTERS AS PER THE NEW SYLLABUS 2018) 8. DOUBLE TAXATION-SEC.90 AND
SEC.91 OF THE I.T. ACT 227

TAXATION LAW
* 9. IMPORTANCE OF OECD GUIDELINE
V- SEMESTER - V PAPER
IN INTERNATIONAL TAXATION 72

INDEX
10. BLACK MONEY-CAUSES AND EFFECT 324

S.NO TOPICS P. NO
UNIT – II
UNIT – I
CONSTITUTIONAL BASIS AND TAXING POWERS
GENERAL PRINCIPLES OF TAXATION

** 1. DEFINITION- CONCEPT-PURPOSE OF A) CONSTITUTIONAL TAXING POWERS:

TAXATION- NATURE AND CHARACTERISTICS
OF TAXATION- DISTINCTION BETWEEN
TAX, FEE AND FINE- MUTUAL RELATIONSHIP
BETWEEN TAX LAWS AND FINANCE ACT
(AMENDED ACT)- CANONS OF TAXATION
** 2. KINDS OF TAXES-PROGRESSIVE-
PROPORTIONAL REGRESSIVE AND
DIGRESSIVE
Constitutional Amendment 101-Amendment of
Art.246A-Amendment of Art.248A - Art.249 and -
Art. 250- Art.243H- Art.243Z-Art.250- Art.268-
1 Art.269-Art.269A- Art.270-271-271- Art.286-
Amendment of Seventh Schedule Art. 366-Art.368-
Amendment of Six Schedule and Seventh Schedule-
Constitutional amendment 101-Art 279A-GST
17
Council-Constitutional Limitations-Significance of

* 3. EMINENT DOMAIN PRINCIPLE 16 Union Territory Goods and Services Act, 2017-
Significance of the Goods and Services Tax
* 4. THEORY AND BASIS OF TAXATION 5 (Compensation to States) Act, 2017. (PLEASE REFER
GST SEPARATE BOOK AT SEPARATE COST)
* 5. SCOPE AND LIMITATIONS OF TAXATION 23
 A-34 A-35

S.NO TOPICS P. NO S.NO TOPICS P. NO

B) HISTORICAL DEVELOPMENT OF TAX ON * 9. ASSESSMENT YEAR 55

SUPPLY OF GOODS AND SERVICES:

** 10. GENERAL CHARGING SECTION
Exemptions to the levy of Goods and Services
AND SPECIFIC CHARGING SECTION
Tax to petroleum products-Alcoholic liquor for
INCOME-RECEIVED –ARISING-ACCRUAL 76 & 77
human consumption-Powers of the GST Council
to regulate these goods by notification-Present * 12. SCOPE AND TOTAL INCOME 83

status of Central Sales Tax Act, 1957 and

* 13. EXEMPTED INCOME: TAX LIABILITY
Central Excise Act-Customs Act and Tamil Nadu
UNDER SPECIFIC HEADS
Value Added Tax Act, 2006.(PLEASE REFER GST
SEPARATE BOOK AT SEPARATE COST) ** A) INCOME FROM SALARIES 122

** B) INCOME FROM HOUSE PROPERTY 137

UNIT – III
** C) INCOME FROM BUSINESS OF PROFESSION 145
DIRECT TAXATION
** D) INCOME FROM CAPITAL GAINS 175
INCOME TAX ACT, 1961
** E) INCOME FROM OTHER SOURCES 192

** 1. PRELIMINARY CONCEPTS 1 ** 14. CLUBBING OF INCOME 198

* 2. INCOME 10 ** 15. INCOME OF OTHER PERSONS IN

ASSESSEE’S TOTAL INCOME 198
* 3. AGRICULTURAL INCOME 44, 92

* 16. TREATMENT OF LOSSES 204

* 4. CASUAL INCOME 192

** 17. SET OFF AND CARRY FORWARD OF LOSSES 206

5. PERSON 59

18. PROCEDURE FOR ASSESSMENT 245

* 6. ASSESSEE 13

* 19. DEDUCTION ALLOWED IN CERTAIN

7. RESIDENTIAL STATUS 80
CASES-CHAPTER VI A DEDUCTIONS 212
8. PREVIOUS YEAR 59
 A-36 A-37

S.NO TOPICS P. NO S.NO TOPICS P. NO

** 20. ASSESSMENT OF SPECIAL CLASS on composite and mixed supplies -Levy and
OF ASSESSEE 13 Collection-Composition levy-Power to grant
exemption from tax-Time and value of supply-
UNIT – IV
Input credit tax-Registration- Tax invoice-Debit
INDIRECT TAXATION
and Credit notes-Accounts and Records-Returns-
Payment of tax -Refunds–Assessment-Audit-
A) THE TAXATION LAWS (AMENDMENT) ACT, 2017
Inspection-Search-Seizure and Arrest-Demands
Customs tariff-Central excise-Central Sales Tax- and Recovery-Liability to pay in certain cases-
Misscellaneous-Schedule. (PLEASE REFER GST
Chap XII-XIX Advance Ruling -Appeals and
SEPARATE BOOK AT SEPARATE COST)
Revision-Offence and penalties-Transitional
Provisions-Miscellaneous Provisions–Schedules.
B) CENTRAL GOODS AND SERVICES TAX ACT, 2017
(PLEASE REFER GST SEPARATE BOOK AT
Definition clauses- Administration-Levy and
SEPARATE COST)
Collection of Tax-Time and Value of supply-
Input Tax Credit-Registration-Tax Invoice credit
D) INTEGRATED GOODS SERVICES TAX AND RULES
and debit notes-Accounts and records-Returns-
OF STATES AND UNION:
Payment of Tax- Refunds-Assessment-Audit-
Collection and Levy of Integrated General Service
Inspection-Search Seizure and Arrest -Demands
Tax-Determination of Nature of Supply -Cross
and Recovery-Liability to pay in certain cases-
Utilization of Credit-Utilization of IGST credit-
Advance-Appeals and Revision-Offences and
Inter-State supply and Intra –State supply-
Penalties.(PLEASE REFER GST SEPARATE BOOK AT
SEPARATE COST) Location of supply—Place of supply of goods and
services or both-Refund of integrated tax to

C) TAMIL NADU GOODS AND SERVICE TAX ACT, 2017 International tourist-Zero rated supply-
Definition- Commencement-Officers under Appointment of Tax and Settlement of funds-
the Act-Powers and functions -Levy and collection Miscellaneous Provisions. (PLEASE REFER GST
of Taxes-Chap III-XI scope of supply-Tax liability SEPARATE BOOK AT SEPARATE COST)
 A-38 A-39
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S.NO TOPICS P. NO S.NO TOPICS P. NO

UNIT- V
* 18. BASICS AUXILIARY 431-G
CUSTOMS ACT -1962 WITH AMENDMENTS
* 19. BASICS OF LEVY 364

* 1. ROLE OF CUSTOMS IN INTERNATIONAL TRADE 342 * 20. ADVALOREM 344

2. IMPORTANT TERMS AND DEFINITIONS 345

* 21. SPECIFIC DUTIES 343
* 3. ASSESSABLE VALUE BAGGAGE 398
** 22. PROHIBITION OF EXPORT AND IMPORT
* 4. BILL OF ENTRY DUTIABLE GOODS 400,364 OF GOODS AND PROVISIONS REGARDING
NOTIFIED AND SPECIFIED GOODS 355
* 5. DUTY EXPORTER 404

* 23. IMPORT OF GOODS 349

* 6. FOREIGN GOING VESSEL 348

* 7. AIRCRAFT GOODS 431-D 24. FREE IMPORT AND RESTRICTED IMPORT 399

* 8. IMPORT 348 * 25. TYPE OF IMPORT

9. IMPORT MANIFEST 348 * 26. IMPORT OF CARGO 366

* 10. IMPORTER 349

* 27. IMPORT OF PERSONAL BAGGAGE 431-A

* 11. PROHIBITED GOODS 350

28. IMPORT OF STORES 350
* 12. SHIPPING BILL 406

* 13. STORE 350



* 14. BILL OF LADING 405

*** Symbol in the margin of the index denotes ‘most important’
* 15. EXPORT MANIFEST 410 Chapter.
** Symbol in the margin of the index denotes ‘very important’
* 16. LETTER OF CREDIT 411
Chapter.

* 17. KINDS OF DUTIES 343 * Symbol in the margin of the index denotes ‘important’
Chapter.