Principles of Taxation Laws | With Goods and Services Tax Act (GST)

Principles of Taxation Laws (With Goods and Services Tax Act) by Ullas Kumar Saha (3rd Edition, 2026) is a comprehensive and up-to-date treatise covering the full spectrum of Indian taxation laws, including Income Tax and the Goods and Services Tax (GST) regime. The book systematically explains the conceptual foundations, statutory provisions, and practical aspects of taxation in India, beginning with the historical evolution of tax systems and extending to advanced topics such as tax avoidance, assessment procedures, and appellate remedies.

It integrates detailed discussions on income computation under various heads, deductions, exemptions, and procedural compliance, along with an extensive treatment of GST law, its structure, administration, and implementation. Designed as a single-volume reference, it combines theoretical clarity with statutory interpretation to aid understanding of both direct and indirect tax frameworks.

Key Features:

• Covers both Income Tax and GST laws in a structured, integrated manner for holistic understanding
• Detailed chapter-wise analysis of heads of income, including salary, house property, business/profession, capital gains, and other sources
• Comprehensive explanation of residential status, scope of total income, and tax incidence, with practical implications
• In-depth treatment of deductions, exemptions, rebates, and relief provisions, including Sections 80C to 80U
• Elaborate coverage of business taxation, including depreciation, allowable expenses, presumptive taxation, and compliance requirements
• Extensive discussion on capital gains taxation and exemptions with relevant sections and practical scenarios
• Dedicated chapters on tax avoidance, GAAR, and double taxation avoidance agreements (DTAA)
• Clear exposition of assessment procedures, appeals, penalties, and powers of tax authorities under the Income Tax Act
• Thorough coverage of GST law, including registration, supply, valuation, input tax credit, assessment, audit, and enforcement provisions
• Includes procedural aspects and compliance mechanisms under both Income Tax and GST laws
• Incorporates case law references and legislative developments to enhance conceptual clarity
• Suitable as both an academic text and professional reference tool

This book is intended for law and commerce students, chartered accountants, tax practitioners, legal professionals, and competitive examination aspirants seeking a detailed and practical understanding of Indian taxation laws, including GST.

PART I - INCOME TAX
Chapter 1: History of Taxation
Chapter 2: Taxation System under Constitution of India
Chapter 3: Definitions
Chapter 4: Basis of Charge of Income Tax
Chapter 5: Residential Status and its Effect on Tax Incidence
Chapter 6: Income Deemed to Accrue or Arise in India (Section 9)
Chapter 7: Exempted Incomes
Chapter 8: Trusts and Charitable Institutions
Chapter 9: Heads of Income
Chapter 10: Income from Salary
Chapter 11: Income from House Property
Chapter 12: Income from Business/Profession
Chapter 13: Capital Gains
Chapter 14: Income from Other Sources
Chapter 15: Clubbing of Income
Chapter 16: Deemed Income (Sections 68-69D)
Chapter 17: Set-off and Carry Forward of Losses
Chapter 18: Deductions
Chapter 19: Rebate and Relief
Chapter 20: Tax Avoidance (Including GAAR)
Chapter 21: Double Taxation & DTAA
Chapter 22: Income Tax Authorities
Chapter 23: Return of Income & Assessment Procedure
Chapter 24: Assessment (Sections 143, 144, 147, etc.)
Chapter 25: Appeals
PART II - GOODS AND SERVICES TAX (GST)
Chapter 1: History and Evolution of GST
Chapter 2: Goods and Services Tax Act, 2017 - Introduction & Scope of Supply
Chapter 3: Definitions, Structure & Principles of GST (CGST, SGST, IGST)
Chapter 4: Administration and Collection of GST
Chapter 5: Time, Place, and Value of Supply
Chapter 6: Registration under GST Law
Chapter 7: Assessment, Audit, Payments & Refunds under GST
Chapter 8: Advance Ruling under GST
Chapter 9: Offences and Penalties under GST
PART III - INTEGRATED GOODS AND SERVICES TAX ACT (IGST)
PART IV - UNION TERRITORY GST ACT (UTGST), 2017