JTRF Scope

This is a peer-reviewed refereed journal that aims at the dissemination and advancement of research in the taxation field contributed by law students, advocates, and other professionals who explore the challenges in this tax world. The aim of the Journal is to provide a platform to researchers, practitioners, academicians, and professionals associated with the field of Taxation and to encourage and promote research across a wide breadth of areas pertaining to Taxation.

Scope:

Indian Journal of Taxation and Regulatory Framework is based on original, empirical, and theoretical papers as well as case studies and book reviews covering diverse areas of Taxation that are listed as follows:

• Mechanism of Income Tax
• Income which do not form part of Total Income
• Computation of Total Income under various Heads
• Clubbing of Income, Set-off and carryforward of Losses and Deduction from Total income
• Taxation of different kinds of person
• Collection and Recovery of Tax
• Procedure for Assessment Appeals Revision, Settlement of Cases and Penalties & offense
• Tax Planning & Tax Management
• Wealth Tax Act 1956
• Basic Concept of International Taxation
• General Anti-avoidance Rules
• Goods and Service Tax – GST