| Law of Taxation

Taxation is a standalone core course for the LL.B.(Hons.) programme.

The course presents a multidisciplinary perspective on taxation. It starts with the conventional perspectives on taxation – the prominent political and economic theories – and then presents a more nuanced current understanding of the effect of taxation and how it may be targeted towards desired outcomes. This is followed by discussion on two key sources of tax revenue in India – income tax and GST – where fundamental concepts of income, and goods and services taxation will be examined. Along with the basic concepts, the students will also be introduced to some foundational concepts in international taxation and tax avoidance.

Teaching methodology would be a combination of lectures, seminar style discussions as well as problem solving exercises. The reading material for the course covers primary and secondary readings.

Module 1: Introduction to taxation

Module 2: Fundamental concepts of income taxation in India

Module 3: Introduction to International tax law

Module 4: Fundamental concepts of India’s Goods & Services Tax