| कराधान विधि (Taxation Law): LLB Six Semester Syllabus |
| 1. Introduction: History and Objects of Taxation; Direct and Indirect Taxes |
| 2. Concept of Tax and Fee; Distinction between Tax and Fee |
| 3. Constitutional provisions relating to Taxation – Nature and Scope of Tax |
| 4. Residuary Power of Taxation under Entry 97 of the Union List |
| 5. Power to levy taxes on income |
| 6. Power to levy Excise Duties |
| 7. Taxes on Sale or Purchase of Goods |
| 8. Distribution of Tax Revenues |
| 9. Inter-Governmental Tax Immunities |
| 10. Judicial Review of the Orders of Tax Authorities |
| 11. Canons of Taxation and characteristics of a good tax system |
| 12. Tax evasion & Black Money – Causes and effects of Tax Evasion; Tax evasion distinguished from Tax Avoidance and Tax Planning |
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