TAXATION LAWS

UNIT 1
Commercial Law and Accountancy:
Indian contract Act
Indirect Tax Laws:
UNIT 2
-Income Tax Law and Practice:
Income Tax Act 1961
UNIT 3
The Centeral Sales Tax Act, 196!
Custom Act 196"
UNIT 4
-Law o# Im$ort - %x$ort &e'ulation (
Introduction : State Control o)er im$ort and ex$ort o# 'oods #rom ri'idity to li*erali+ation, Im$act o#
re'ulation on economy! the ,asic -eeds o# %x$ort and Im$ort Trade : .oods, Ser)ices,
Trans$ortation,International &e'ime!
- Central .o)erment and &,I, /ore'in Trade 0e)elo$ment and &e'ulation Act, 191" &estrictions under
cutoms law, Prohi*ition and $enalties - ex$ort - im$ort #ormulation : 'uidin' #eatures Control 2nder
/%, 3A, /orei'n %xchan'e and Currency, Im$ort o# .oods , %x$ort Processin' 4ones! Control o#
%x$orts : 5uality control, &e'ulation on 'oods, Conser)ation o# #orei'n exchan'e, /orei'n exchan'e
mana'ement , Currency trans#er, In)estment in #orei'n countries!
- %xim Policy : Chan'in' 0imensions : In)estment Policy : -I&s, /IIs 6#orei'n Institutional In)estors 7,
/0Is, 8oint 9enture, Promotion on /orei'n trade, A'ricultural $roducts, Textile and cloths, 8ewellery!
Ser)ice Sector, Law relatin' to Customs : Prohi*ition on im$ortation and ex$ortation o# 'oods, Control
o# smu''lin' acti)ities in ex$ort- im$ort trade, Le)y o# and exem$tion #rom duties, Clearance o#
im$orted 'oods and ex$ort 'oods, con)eyance and warehousin' o# 'oods!
- &e'ulation o# In)estment : ,orrowin' and lendin' o# money and #orei'n currency, Securities a*road-
issue o#, Immo)a*le $ro$erty - $urchase a*road, %sta*lishment o# *usiness outside, Issue o#
deri)ati)es and #orei'n securities - .0& 6.lo*al de$ositories recei$ts7, A0& 6American 0e$ository
&ecei$ts 7 and 2ro, In)estment in Indian ,an:, &e$atriation and surrender terms in technolo'y
trans#er a'reements, Automatic a$$ro)al schemes!
Su''ested &eadin's :
Su''ested &eadin's:
;an'a < Pal:hi)ala:The Law and Practice o# Income Tax!
Pa$er I9-0irect Tax Laws:
=ealth Tax Act,19>!
/orei'n %xchan'e 3ana'ement Act,"??@
A'rawala,S!;!-Central Sales Tax Act,196!
Inter-state Trade ,arriers and sales Tax Laws in India,Pu*lished *y Indian Law Institute,-ew 0elhi!
Tri$athi,-!3!:Central Sales Tax Act,*y &!,!Patel,1966!%d!
8ain 8ai ;umar:Law o# sale and $urchase Taxes in &aAasthan 6Anand Pra:ashan7!
,oo:s &ecommended:
The central Sales Tax Act,196!
The &aAasthan Sales Tax Act,191!
Customs Act!
,Pro#it and Loss Account and ,alance sheet
Sin'hal 8!:Indian Contract Act!6latest edition7,
,attli*ory:%lementary Accounts!
Commercial Taxation 3anual,6Pu*lished *y the .o)ernment o# &aAasthan7!
&aAasthan %xcise 3anual,Pu*lished *y &aAasthan .o)ernment
Select ,i*lio'ra$hy :
.o)erment o# India : Band*oo: o# Im$ort - ex$ort Procedures
.o)erment o# India Im$ort and ex$ort Policy 6199>- "??"7
/orei'n %xchan'e 3ana'ement Act , 1999!
/orei'n Trade 0e)elo$ment and &e'ulation Act, 199" and &ules
Customs 3anual 6Latest edition 7