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Introduction to Law: Classification, Legal Systems, and Foundational Concepts
Topic: Professional Ethics
This article provides an overview of the fundamental concepts of law, focusing on its role in human life and social welfare. It examines the characterisation and classification of law, basic ideas in legal philosophy, and the foundations of ancient Indian
Surrogacy and Adoption Laws: Key Issues
Topic: Family Law
The regulation of surrogacy and adoption in India operates through two distinct statutory frameworks: the The Surrogacy (Regulation) Act, 2021 and the Hindu Adoption and Maintenance Act, 1956. While adoption creates a new legal parent-child relationship t
HUMAN RIGHTS: MEANING, CONCEPT, NATURE AND DEVELOPMENT.
Topic: Human Rights
Human rights are fundamental rights inherent in all human beings, aimed at ensuring dignity, equality and freedom. This article examines the meaning, concept, nature and historical development of human rights, tracing their evolution from moral and philos
Concept of Goods and Services Tax (GST)
Topic: Taxation
The Goods and Services Tax (GST) represents a comprehensive reform of India’s indirect taxation system, designed to replace multiple central and state taxes with a unified structure. Introduced through the Constitution (122nd) Amendment Act, 2017 and impl
Deemed Income and Tax Authorities under the Income Tax Act, 1961
Topic: Banking Law
The Income Tax Act, 1961 incorporates the concept of deemed income to ensure that tax is levied on real economic gains and to prevent tax evasion through artificial arrangements or concealment of income. Deemed income includes income of other persons club
Heads of Income under the Income Tax Act, 1961
Topic: Taxation
The Income Tax Act, 1961 classifies taxable income into five distinct heads under Section 14, namely Salary, Income from House Property, Profits and Gains from Business or Profession, Capital Gains, and Income from Other Sources. This classification provi
Incomes Which Do Not Form Part of the Total Income (Under the Income Tax Act, 1961)
Topic: Banking Law
The Income Tax Act, 1961 provides for certain exemptions to promote social welfare, economic development, and transparency in public life. Section 10 excludes incomes such as agricultural income, scholarships, allowances to government employees, and incom
Income Tax Act, 1961: An Overview
Topic: Taxation
The Income Tax Act, 1961 lays down the legal framework for the taxation of income in India. It defines essential concepts such as income, assessee, assessment year and previous year, which form the basis of income tax law. The Act determines the scope of
Powers of Taxation under the Constitution of India
Topic: Taxation
The power of taxation in India is derived from the Constitution of India and is exercised within a well-defined constitutional framework. This article examines the constitutional provisions governing taxation, including the distribution of taxing powers b
Introduction to Taxation: Concept, Nature and Types of Taxes
Topic: Taxation
Taxation plays a vital role in the functioning of a modern welfare State. This paper explains the concept of tax, its legal definition, and constitutional basis under Article 265 of the Constitution of India. It also discusses the nature and characteristi