Law of Taxation (Notes / Guide Books)

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Contents
Part-1 : General Principles
1.    Introduction
2.    Definition and Characteristics of Tax
3.    Cannons of Taxation
4.    Distinction between Tax and Fee
5.    Direct Tax and Indirect Tax
6.    Methods of Taxation
7.    Constitutional basis of Taxation
Part-II : The Income Tax Act, 1961
1.    Introduction
2.    Assessment Year and Previous Year
3.    Who is an Assessee
4.    Definition of Income
5.    Definition of Agricultural Income
6.    Capital and Revenue Income and Expenditure
7.    Residential Status and Tax Liability
8.    Incomes Exempted from Tax
9.    Exemption of Income of Charitable and Religious Trust
10.  Exemption of Income of Political Parties
11.   Income under the head "Salary"
12.  Income from House Property
13.  Profits and Gains of Business or Profession
14.  Capital Gains
15.  Income from Other Sources
16.  Clubbing of Income
17.  Set off and Carry forward and set off
18.  Permissive Deductions
19.   Income Tax Authorities V
20.  Search and Seizure
21.   Filing of Return and Assessment
22.  Income Escaping Assessment
23.  Appeals
Part-III : The Kerala Agricultural Income Tax Act,1991
1.    Introduction
2.    Agricultural Income
3.    Charge of Agricultural Income
4.    Clubbing of Income
5.    Authorities
6.    Regular and Best Judgment Assessment   
Part-IV : The Wealth Tax Act,1957
1.    Introduction
2.    Net Wealth
3.    Asset
4.    Deemed Asset
5.    Exempted Asset
6.    Tax Incidence
7.    Wealth Tax Authorities
8.    Filing of Return and Assessment
9.    Liability to Assessment in Special Cases
10.  Tax Planning
PART-V : THE KERALA VALUE ADDED TAX ACT, 2003
I      Introduction
II     Definition of Sale
III    Definition of 'Dealer'
IV    Definition of Tax', Input Tax', 'Output Tax' and 'Reverse Tax'
V     Definition of Turnover', Total Turnover' and Taxable Turnover'
VI    Definition of "Zero Rate Sale"
VII   Incidence and Levy of Tax
VIII  Registration of Dealers and Issue of Permits
IX     Commercial Tax Authorities and their Powers
X      Appellate Tribunal
XI     Settlement Commission
XII    Self Assessment, Best Judgment Assessment, Audit Assessment
PART-VI  : THE KERALA GENERAL SALES TAX ACT, 1963
I      Introduction
II     Definition of Sale
III    Definition of Dealer
IV    Define Turnover, Total Turnover and Taxable Turnover
V     Incidence and Levy of Tax (Liability to Pay Tax)
VI    Registration of Dealers
VII   Regular and Best Judgment Assessment
VIII  Authorities under the Sales Tax Act
IX    Appellate Tribunal
PART-VII : THE CENTRAL SALES TAX ACT 1956
I      Introduction
II     Principles for Determining When Sale or Purchase of Good Takes Place-
        (i) In the Course of Inter State Trade or Commerce; or
        (ii) Outside a State; or
        (iii) In the Course of Import or Export
III    Inter-State Sales Tax
IV    Registration of Dealers
V     Goods of Special Importance or Declared Goods
VI    Appeals
PART-VIII : THE CENTRAL EXCISE ACT, 1944
I     Introduction
II    Levy and Collection of Duty
III   Powers and Duties of the Central Excise Officers
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Author Details
Anil K. Nair, Advocate, High Court of Kerala.
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