Unit 1

What is Tax? Main characteristics of a good tax system? Difference between direct and indirect
tax

Difference between-
Tax and fee
Impact and incidence of taxation
Tax evasion and tax avoidance

"No tax will leaved or collected except by the authority of law"

Constitutional provisions relating to collect and drop levy of tax

Unit 2 & 3

What is GST? Features and objectives of the GST?

Main features of the Constitutional 101st Amendment act 2006

Taxes at the centre and state level that subsumed into GST.

Provisions of SGST, CGST and IGST

GST Council. It's qualification power and functions.

Unit 4 & 5

What is residential status of an assessee? Rules relating to the determination of residential

status of an assessee under Income Tax Act 1961.

What is an exempt income under the income tax law? Mention at least 25 incomes that are
exempt from taxation under the income tax act 1961.

Various income tax authorities as appointed under the income tax act 1961? What are their
powers and functions?

Short note on-

Self-assessment
Best judgment assessment
Double taxation relief
Revision under the income tax act 1961
Different heads of income to be taxed under Income Tax Act 1961 with example

What is income tax return? Provisions relating to different forms of return under the income tax
act

Special provision relating to income of non-residents and certain companies