Introduction to Taxation

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Description
Before you flip through to the chapters, eager to make your acquaintance with tax law, I seek your indulgence and would like to invite your attention to this vital note. The fol- lowing paragraphs seek to apprise you of this book's purpose, its unique design, its effi- cient utilization, its immense strengths, the areas in which it falls short, and my appeal for help.
This book has been conceived, designed, written, and published to aid, in my mind, a person of utmost importance in the legal fraternity: You. It aims to serve you as a pre- liminary text, introduce you to the core concepts of tax law, provide you with a bird's eye view of the entire tax landscape, and help you ace the tax semester paper.
It has not been that long since I was a student and had to face certain distinctive chal- lenges in dealing with tax law. I have it on good authority, based on extensive discussions with friends, colleagues, academicians, and your student brethren across India, that those challenges persist to this day and are about to confront you too. You might have already been subjected to cursory remarks of tax law's punishing complexity, hushed whispers of the difficulty in qualifying it, or the shared anxiety that it might turn out to be a GPA slayer. I believe that this textbook has the potential to be the panacea for stu- dents reading tax law.
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Table of Contents
Chapter 1. Tax, Fee, Cess & Surcharge
Chapter 2. Fundamental Facets of Taxing Enactments
Chapter 3. Interpretation of Taxing Statutes
Chapter 4. Constitutional Basis for taxation
Chapter 5. Constitutional Basis for Goods and Services tax
Chapter 6. Principles Governing the Judicial Review of Tax Statutes
Chapter 7. Tax Statues and Territorial Nexus
Chapter 8. Introduction
Chapter 9. Charge of Income Tax
Chapter 10. Total Income
Chapter 11. Computation of Total Income
Chapter 12. Residence
Chapter 13. Income from Salaries
Chapter 14. Income from House Property
Chapter 15. Profits and Gains of Business or Profession
Chapter 16. Capital Gains
Chapter 17. Income from Other Sources
Chapter 18. Clubbing of Income
Chapter 19. Set off, or Carry Forward and Set of
Chapter 20. Deductions
Chapter 21. Double taxation
Chapter 22. Transfer Pricing
Chapter 23. General Anti-avoidance Rule
Chapter 24. Taxation of agricultural income
Chapter 25. Taxation of political parties
Chapter 26. Assessment of Firm
Chapter 27. Alternate minimum tax
Chapter 28. Assessment of companies
Chapter 29. Search, seizure and survey
Chapter 30. Return of income and procedure
Chapter 31. Collection and recovery of tax
Chapter 32. Advance ruling
Chapter 33. Appeals and revision
Chapter 34. Offences and prosecutions
Chapter 35. Introduction
Chapter 36. Administration of GST
Chapter 37. Levy of goods and services tax
Chapter 38. Time of supply
Chapter 39 Nature of supply
Chapter 40. Place of supply
Chapter 41. Valuation
Chapter 42. Input tax credit
Chapter 43. Registration
Chapter 44. Returns
Chapter 45. Refund
Chapter 46. Assessment
Chapter 47. Power of the officers
Chapter 48. Demands and recovery
Chapter 49. Advance ruling
Chapter 50. Appeals and revision
Chapter 51. Penalties
Chapter 52. Detention, seizure and co
Chapter 54. Anti-profiteering
Chapter 55. Introduction
Chapter 56. Appointment of Customs Ports, Airports, etc.
Chapter 57. Prohibitions on importation and exportation of goods
Chapter 58. Levy of customs duty
Chapter 59. Pilferage, wreck, damage, destruction, etc
Chapter 60. Customs valuation barone to somomsh
Chapter 61. Assessment and Recovery
Chapter 62. Exemption
Chapter 63. Refund
Chapter 64. Clearance of imported goods and export goods
Chapter 65. Warehousing
Chapter 66. Searches, seizure and arrest
Chapter 67. Confiscation and redemption
Chapter 68. PenaltiesChapter
Chapter 69 Settlement of Cases
Chapter 70 Appeals and revision
Chapter 71. Offences and prosecution
Chapter. 72 Advance Rulings
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Author Details
RamaMurthy. S