Mastering Indian Tax Law: Income Tax & Gst Demystified

A complete legal and practical guide to Indian Income Tax & GST with compliance rules, case laws and real-world examples

What you'll learn

Understand India’s tax structure with clarity on constitutional and legal frameworks

Learn how to compute tax liability under the Income Tax Act and apply TDS rules

Gain practical knowledge of GST registration, input tax credit, and return filing

Interpret legal tax provisions using real-world examples, amendments, and case law

Requirements

No prior tax knowledge required—everything is explained from the ground up

Basic understanding of business or legal terms may help but is not mandatory

Description

This course offers a complete and practical guide to Income Tax and Goods & Services Tax (GST) in India. Whether you’re a business owner, finance professional, tax consultant, or someone preparing for civil services, law, or commerce exams, this course will give you the legal clarity and applied knowledge you need.Ideal for business professionals, commerce or law students, tax consultants, and anyone interested in mastering India’s Income Tax and GST laws. Also helpful for civil service aspirants, CA/CS/CMA students, and entrepreneurs who want to understand their tax responsibilities and rights.Learn how the Indian taxation system works—from constitutional provisions and income classification to ITC under GST, return filing, TDS, penalties, and dispute resolution.You’ll explore the Income Tax Act, 1961 and the GST Act, 2017 through:• Case studies• Real-life scenarios• Updated legal provisions• Recent amendments like the Taxation Laws (Amendment) Act, 2019We’ll break down complex sections, explain legal terminology, and walk you through compliance steps with clarity. The course also includes landmark Supreme Court and High Court rulings, and insights into emerging areas like digital economy, crypto taxation, and Equalization Levy.By the end of this course, you’ll be equipped with a strong foundation in Indian taxation law—ready to apply in exams, businesses, or advisory roles.

Overview

Section 1: INTRODUCTION TO TAXATION & CONSTITUTIONAL BASIS

Lecture 1 Concept and Purpose of Taxation in India

Lecture 2 Classification of Taxes – Direct vs. Indirect Taxes

Lecture 3 Constitutional Provisions for Taxation (Article 265, 246, 248 & 270–281)

Lecture 4 Doctrine of No Taxation Without Representation

Lecture 5 Fundamental Rights and Taxation – Judicial Interpretations

Lecture 6 Taxation and Fundamental Duties – Citizen Responsibilities & Compliance

Section 2: BASIC CONCEPTS OF INCOME TAX LAW

Lecture 7 Overview of the Income Tax Act, 1961 – Scope and Objectives

Lecture 8 Definitions Under the Income Tax Act

Lecture 9 Residential Status & Taxability – Determination Under Section 6

Lecture 10 Previous Year & Assessment Year – Concepts and Importance

Lecture 11 Computation of Income – Taxable and Exempt Incomes

Section 3: HEADS OF INCOME AND COMPUTATION OF TAX

Lecture 12 Income from Salary – Components, Exemptions, Allowances & Deductions

Lecture 13 Income from House Property – SelfOccupied vs. LetOut Property, Deductions

Lecture 14 Profits & Gains from BusinessorProfession – Taxability,Deductions & Computation

Lecture 15 Capital Gains – Classification, Taxability & Exemptions

Lecture 16 Income from Other Sources – Taxability & Deductions

Lecture 17 The Taxation Laws (Amendment) Act, 2019 – Key Changes and Implications

Section 4: TAX ADMINISTRATION, PROCEDURE & COMPLIANCE

Lecture 18 Permanent Account Number (PAN) – Significance & Application Process

Lecture 19 Filing of Income Tax Returns (ITR)–Process,Due Dates&Consequences ofNonFilling

Lecture 20 Payment of Advance Tax & SelfAssessment Tax

Lecture 21 Tax Deduction at Source (TDS) and Tax Collection at Source (TCS)

Lecture 22 Double Taxation Relief – Avoidance of Double Taxation Agreements (DTAA)

Section 5: ASSESSMENT PROCEDURE, PENALTIES & APPEALS

Lecture 23 Assessment Procedure – Regular, Best Judgment & Reassessment

Lecture 24 Penalties & Prosecution – Failure to Furnish Returns, Concealment of Income

Lecture 25 Appeals&GrievanceRedressalMechanisms–ITAT,DRP,SupremeCourt&HighCourtIntrevention

Lecture 26 Tax Authorities Under the Income Tax Act

Section 6: INTRODUCTION TO GST (GOODS AND SERVICES TAX) ACT, 2017

Lecture 27 Background and Evolution of GST in India

Lecture 28 Basic Concepts & Need for GST Implementation

Lecture 29 Salient Features of the GST Act, 2017

Lecture 30 Types of GST – CGST, SGST & IGST

Lecture 31 Advantages and Challenges of GST Implementation

Section 7: GST LEVY AND COLLECTION OF TAXES

Lecture 32 Scope of Supply & Meaning of Supply under GST

Lecture 33 Taxable Events under GST – Time, Place, and Value of Supply

Lecture 34 Tax Liability on Composite and Mixed Supplies

Lecture 35 Levy and Collection of GST – Who is Liable to Pay?

Lecture 36 Exemptions and Composition Scheme under GST

Section 8: GST REGISTRATION AND RETURN FILING

Lecture 37 Persons Liable for GST Registration

Lecture 38 Persons Exempt from GST Registration

Lecture 39 Procedure for GST Registration – Documents & Online Process

Lecture 40 Returns Under GST – GSTR1, GSTR3B, Annual Returns & EWay Bill System

Lecture 41 Consequences of NonCompliance – Interest, Late Fee, and Penalties

Section 9: GST INPUT TAX CREDIT (ITC) & PAYMENT MECHANISM

Lecture 42 Concept of Input Tax Credit (ITC) under GST

Lecture 43 Eligibility and Conditions for Claiming ITC

Lecture 44 Reversal of ITC – Ineligibility and Restrictions

Lecture 45 Matching and Mismatching of ITC – Reconciliation Process

Lecture 46 Payment of GST – Modes, Deadlines, and Procedures

Section 10: GST OFFENSES, PENALTIES, AND DISPUTE RESOLUTION

Lecture 47 Types of GST Offenses and Their Penalties

Lecture 48 GST Appellate Authority and Appellate Tribunal – Constitution and Powers

Lecture 49 Advance Ruling under GST – Definition and Scope

Lecture 50 Appeals and Revision – Process, Time Limits, and Case Laws

Section 11: EMERGING ISSUES & CONTEMPORARY DEVELOPMENTS IN TAXATION

Lecture 51 Taxation of E-Commerce and Digital Economy

Lecture 52 Equalization Levy and Digital Services Tax (DST)

Lecture 53 Recent Supreme Court and High Court Rulings on Taxation

Lecture 54 Tax Reforms in India – Trends and Future Prospects

Ideal for business professionals, commerce or law students, tax consultants, and anyone interested in mastering India’s Income Tax and GST laws. Also helpful for civil service aspirants, CA/CS/CMA students, and entrepreneurs who want to understand their tax responsibilities and rights.