Overview: Covers the evolution of Indian law and constitution from ancient times to independence and post-independence developments. Get redy to learn more about Indian Legal & Constitutional History or Law of Taxation System

Key Points: Students learn about ancient and medieval law (Hindu/Islamic law developments), British colonial legal reforms (Regulating Act 1773, Government of India Acts, Indian Councils Acts, 1935 Act), and post-1947 constitution-making. Also covers changes in judiciary, executive under the British, and the development of the modern Indian state.

Recommended Texts:

• M.P. Jain & Kulshreshtha, Constitutional and Legal History of India.
• Mahoney & Mahoney, Law of India.

(For brevity, details are omitted, but students should understand how concepts like the rule of law and separation of powers were introduced in India.)

Optional Paper – Law of Taxation (Income Tax) (K-2006)

Overview: Basics of Indian Income Tax law.

Key Points: Definitions (income, assessee, agricultural income, etc.); residence concepts (s.6); heads of income (salaries, house property, business, capital gains, other sources – chapters I to IV); deductions, exemptions, and computation of taxable income; concept of “basis period”; introduction to procedure (no in-depth in syllabus).

Recommended Texts:

• Kailash Rai, Taxation Law.
• V.K. Singhania, Students’ Guide to Income Tax.