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UnitI
Introduction a.
Historical background of the Income Tax Legislation a.
Basic concept oftax; how taxis different fromcess,toll and surcharge; direct and indirect taxes b. Meaning of terms:Income, persons, Assessee,Previous year, Assessment year [sections 2(24), 2(31), 2(7), 3, 2(9) of the Income Tax Act, 1961] c.
Understanding the concept of (i)' application of income' and 'diversion of income.
(ii)' capital receipts' and' revenue receipts'; the differences between the two terms and their tax implications.
d. New Act of 2025 – introduction
As per the latest IPU syllabus — cross-check electives with your college.
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Which semester is Principles of Taxation Law taught in for LLB?
Principles of Taxation Law (LLB 305) is a semester 5 subject in the IPU LLB LLB (3 Years) (LLB) curriculum.
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