Mastering Indian Tax Law: Income Tax & GST Demystified

Module 1 INTRODUCTION TO TAXATION & CONSTITUTIONAL BASIS

LS 1 Concept and Purpose of Taxation in India
LS 2 Classification of Taxes – Direct vs. Indirect Taxes
LS 3 Constitutional Provisions for Taxation (Article 265, 246, 248 & 270–281)
LS 4 Doctrine of No Taxation Without Representation
LS 5 Fundamental Rights and Taxation – Judicial Interpretations
LS 6 Taxation and Fundamental Duties – Citizen Responsibilities & Compliance

Module 2 BASIC CONCEPTS OF INCOME TAX LAW

Module 3 HEADS OF INCOME AND COMPUTATION OF TAX

Module 4 TAX ADMINISTRATION, PROCEDURE & COMPLIANCE

Module 5 ASSESSMENT PROCEDURE, PENALTIES & APPEALS

Module 6 INTRODUCTION TO GST (GOODS AND SERVICES TAX) ACT, 2017

Module 7 GST LEVY AND COLLECTION OF TAXES

Module 8 GST REGISTRATION AND RETURN FILING

Module 9 GST INPUT TAX CREDIT (ITC) & PAYMENT MECHANISM

Module 10 GST OFFENSES, PENALTIES, AND DISPUTE RESOLUTION

Module 11 EMERGING ISSUES & CONTEMPORARY DEVELOPMENTS IN TAXATION

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Course Content

Module 1 INTRODUCTION TO TAXATION & CONSTITUTIONAL BASIS

LS 1 Concept and Purpose of Taxation in India

LS 2 Classification of Taxes – Direct vs. Indirect Taxes

LS 3 Constitutional Provisions for Taxation (Article 265, 246, 248 & 270–281)

LS 4 Doctrine of No Taxation Without Representation

LS 5 Fundamental Rights and Taxation – Judicial Interpretations

LS 6 Taxation and Fundamental Duties – Citizen Responsibilities & Compliance

Module 2 BASIC CONCEPTS OF INCOME TAX LAW

LS 7 Overview of the Income Tax Act, 1961 – Scope and Objectives

LS 8 Definitions Under the Income Tax Act

LS 9 Residential Status & Taxability – Determination Under Section 6

LS 10 Previous Year & Assessment Year – Concepts and Importance

LS 11 Computation of Income – Taxable and Exempt Incomes

Module 3 HEADS OF INCOME AND COMPUTATION OF TAX

LS 12 Income from Salary – Components, Exemptions, Allowances & Deductions

LS 13 Income from House Property – SelfOccupied vs. LetOut Property, Deductions

LS 14 Profits & Gains from BusinessorProfession – Taxability,Deductions & Computation

LS 15 Capital Gains – Classification, Taxability & Exemptions

LS 16 Income from Other Sources – Taxability & Deductions

LS 17 The Taxation Laws (Amendment) Act, 2019 – Key Changes and Implications

Module 4 TAX ADMINISTRATION, PROCEDURE & COMPLIANCE

LS 18 Permanent Account Number (PAN) – Significance & Application Process

LS 19 Filing of Income Tax Returns (ITR)–Process,Due Dates&Consequences ofNonFilling

LS 20 Payment of Advance Tax & SelfAssessment Tax

LS 21 Tax Deduction at Source (TDS) and Tax Collection at Source (TCS)

LS 22 Double Taxation Relief – Avoidance of Double Taxation Agreements (DTAA)

Module 5 ASSESSMENT PROCEDURE, PENALTIES & APPEALS

LS 23 Assessment Procedure – Regular, Best Judgment & Reassessment

LS 24 Penalties & Prosecution – Failure to Furnish Returns, Concealment of Income

LS 25 Appeals&GrievanceRedressalMechanisms–ITAT,DRP,SupremeCourt&HighCourtIntrevention

LS 26 Tax Authorities Under the Income Tax Act

Module 6 INTRODUCTION TO GST (GOODS AND SERVICES TAX) ACT, 2017

LS 27 Background and Evolution of GST in India

LS 28 Basic Concepts & Need for GST Implementation

LS 29 Salient Features of the GST Act, 2017

LS 30 Types of GST – CGST, SGST & IGST

LS 31 Advantages and Challenges of GST Implementation

Module 7 GST LEVY AND COLLECTION OF TAXES

LS 32 Scope of Supply & Meaning of Supply under GST

LS 33 Taxable Events under GST – Time, Place, and Value of Supply

LS 34 Tax Liability on Composite and Mixed Supplies

LS 35 Levy and Collection of GST – Who is Liable to Pay?

LS 36 Exemptions and Composition Scheme under GST

Module 8 GST REGISTRATION AND RETURN FILING

LS 37 Persons Liable for GST Registration

LS 38 Persons Exempt from GST Registration

LS 39 Procedure for GST Registration – Documents & Online Process

LS 40 Returns Under GST – GSTR1, GSTR3B, Annual Returns & EWay Bill System

LS 41 Consequences of NonCompliance – Interest, Late Fee, and Penalties

Module 9 GST INPUT TAX CREDIT (ITC) & PAYMENT MECHANISM

LS 42 Concept of Input Tax Credit (ITC) under GST

LS 43 Eligibility and Conditions for Claiming ITC

LS 44 Reversal of ITC – Ineligibility and Restrictions

LS 45 Matching and Mismatching of ITC – Reconciliation Process

LS 46 Payment of GST – Modes, Deadlines, and Procedures

Module 10 GST OFFENSES, PENALTIES, AND DISPUTE RESOLUTION

LS 47 Types of GST Offenses and Their Penalties

LS 48 GST Appellate Authority and Appellate Tribunal – Constitution and Powers

LS 49 Advance Ruling under GST – Definition and Scope

LS 50 Appeals and Revision – Process, Time Limits, and Case Laws

Module 11 EMERGING ISSUES & CONTEMPORARY DEVELOPMENTS IN TAXATION

LS 51 Taxation of E-Commerce and Digital Economy

LS 52 Equalization Levy and Digital Services Tax (DST)

LS 53 Recent Supreme Court and High Court Rulings on Taxation

LS 54 Tax Reforms in India – Trends and Future Prospects

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