1. Basics and Principles of Taxation.....................7
1.1 Meaning, features, and types of taxes (direct vs. indirect)
1.2 Canons and principles of taxation (Adam Smith and modern principles)
1.3 Objectives of taxation: revenue generation, redistribution, economic stability
1.4 Classification of taxes: progressive, proportional, regressive
1.5 Overview of Indian tax structure (Central, State, Local)
2. Overview of Direct Taxation in India....................38
2.1 Meaning and scope of direct taxes
2.2 Introduction to Income Tax Act, 1961
2.3 Heads of income (brief introduction): Salary, House Property, Business, Capital Gains, Other Sources
2.4 PAN, e-filing, and role of CBDT.
3. Overview of Indian Taxation in India..................55
3.1 Concept and features of indirect taxes
3.2 Evolution of indirect taxes in India: From VAT, Service Tax to GST
3.3 Structure of GST: CGST, SGST, IGST
3.4 Key concepts: supply, input tax credit (ITC), composite & mixed supply
3.5 GST registration, returns (GSTR-1, GSTR-3B), and compliance
3.6 Role of CBIC, GST Council
References.............................................................95
