Principles_of_Taxation_Law

Principles_of_Taxation_Law - Principles of Taxation Law...

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Principles of Taxation Law © BarHacker.in 2011 Powered by iPleaders Index to BCI Study Material for first AIBE, 2011 P RINCIPLES OF T AXATION L AW Topic Sub- Topic Page(P), Column(C), Line (L) Basic Principles Imposition of tax on the occurrence of a “taxable event” Pg. 139, C-I, L-10 – Pg. 139, C-I, L-50 Charging provision Basic classification of taxes Direct and Indirect taxes Pg. 139, C-II, L-3 – Pg. 139, C-II, L-41 Proportional, Progressive, and Regressive taxes INCOME TAX (as an example of direct tax), Illustrations Income Tax Act, 1961 Pg. 139, C-II, L-45 – Pg. 140, C-II, L-40 Charging provisions under S.4 of the IT Act Income as defined under S.2(24) of the IT Act Capital and Revenue Receipts arising out of assessee’s business, Illustrations Pg. 140, C-II, L-45 – Pg. 141, C-II, L-43 Determination of ‘Previous Year’, ‘Assessment Year’, and “Financial Year” , Illustrations Pg. 141, C-II, L-45– Pg. 142, C-I, L-39 Determination of Residential Status Resident Pg. 142, C-I, L-40– Pg. 142, C-II, L-17 Not ordinarily resident Non resident
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