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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
Major Criminological Theories Explaining Crime
Topic: Criminology
Criminology seeks to understand the causes of crime and the factors that influence criminal behaviour. This article examines the major theories of criminology, including Differential Association Theory, Freudian (Psychological) Theory, Theory of Determini
Schools of Criminology: Classical, Neo-Classical, Positive, Neo-Positive, Sociological and Typological Schools
Topic: Criminology
This article provides an overview of the major schools of criminology and their approaches to understanding crime and criminal behaviour. The Classical School emphasizes free will, rational choice, and proportionate punishment, while the Neo-Classical Sch
Concept of Crime and Criminals, Classification of Crime and Criminals, Nature and Scope of Criminology
Topic: Criminology
This article provides a comprehensive overview of the concept of crime and criminals, exploring their definitions, classifications, and the study of criminology. It begins by explaining the meaning of crime from legal, sociological, and criminological per
Role of credit rating agencies in banking regulation
Topic: Banking Law
By offering impartial evaluations of credit risk, Credit Rating Agencies (CRAs) significantly contribute to the improvement of financial regulation. Their ratings assist banks evaluate the financial health of borrowers, establish capital adequacy requirem
MEDICAL NEGLIGENCE AND LIABILITY IN PHYSIOTHERAPY TREATMENT: A LEGAL REVIEW
Topic: Medical Law
Physiotherapy has become an integral part of modern healthcare, offering rehabilitation, pain management, and functional restoration. Even though, the expanding scope of physiotherapy also increases the potential for medical negligence claims arising from