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Taxation · Unit 1

Foundations of Indian Tax Law

Unit 1 of Law of Taxation (syllabus: Module 1 — history of tax law in India, constitutional provisions on taxation, the nature and scope of tax, and the basic definitions: person, assessee, tax year, income, total income, agricultural income, tax evasion and tax avoidance). Below: what the unit covers, the provisions it turns on, and the cases an examiner expects you to name.

Exam questions on this unit