National University, Bangladesh
LLB Preliminary Syllabus
Course Title: Law of Taxation
Course Code: LAW 107 (New Course Code: LAW 507)

  1. Definition of Tax, Characteristics: Purposes/ Objectives of Taxation: Classification of Taxes. Tax Structure in Bangladesh.
  2. Brief History of Income Tax Law in Bangladesh. Definition of Income Tax; Objectives and Importance of Income Tax in Economic Development of Bangladesh; Scope of Income Tax Law.
  3. Definition of income and Importance of Income Year; Classification Assessee; Determination of Status of an Assessee, Relevant Statutory Definitions and Concepts relating to Tax, Heads of Income; Agricultural income; Annual Value; Assessment Year; Capital Assets; Dividend; Fair Market Value; Income and Income Year, Interest; Perquisite; Resident And Non-Resident; Provident Fund; Assessable and Non-Assessable Income; Exemption and Deduction; Tax Credit Income or Investment Allowance; Tax Deduction at sources and Advance Income Tax; Tax Avoidance and Evasion; Tax Holiday.
  4. Income Tax Authority: Organizational Structure of Administrative and Judicial Authorities; Power and Functions, Duties and Responsibilities of Administrative and Judicial Authorities.
  5. Heads of Income, Computation of Total Income and Tax Liability: Income from Salary, Elements of Salary and Explanation Regarding ITO, 1984, Provident Fund and Its Type; Income from Interest from Securities, Classification of Securities, Admissible Expenses of Income from Securities; Income from House Property; Assessable and Non.V Assessable Income from House Property, Admissible Expenses of House Property; Income from Agriculture, Classification of Agricultural income, Non-Agricultural Income, Admissible Expenses; Income from Business or Profession, Admissible and Inadmissible; Capital Gain and Computation of Capital Gain; Income from other Sources; Additional Heads of Income under IT Rules, 1984; Carry forward and Set Off of Losses; Computation of Total Tax and Tax Liability; Assessment and Return of Income.
  6. Assessment of Individuals.
  7. Assessment of Partnership Firm and Companies.

N.B: There will be eight questions out of which five questions need to be answered. There may be different Parts of a question showing proper division of marks (5 x 20 = 100).

Credit: National University, Bangladesh

Attention Please! This syllabus is published according to old syllabus. If you have any update, please inform us via comments. We will update ASAP.

Write Better, Get Published, Be Creative

Online Publication Opportunities for Young Writers

Digital Study Center is seeking submissions of poetry, short stories, and unique articles for publishing online to our website.

Young writers, author, and teachers are most welcome to Submit Your Writing for Publishing Assistance.

Post a Comment Blogger