CLAT PG Exam Date:07 Dec' 25 - 07 Dec' 25
Tax law, while not the most prominent subject in the CLAT-PG (Common Law Admission Test) for post-graduate programs, remains an essential area to cover. The questions in this section typically come from the provisions of appeal in direct taxes and notable case laws. Therefore, a solid understanding of these aspects is crucial for anyone aiming to excel in the exam.
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Direct tax forms the core of the tax law section. It includes income tax, corporate tax, and other taxes directly levied on individuals and entities. Understanding the fundamental principles, provisions, and definitions of the Income Tax Act is vital. Topics such as the calculation of taxable income, exemptions, deductions, and tax credits are frequently tested. Grasping these concepts can help you navigate through the questions with confidence and accuracy.
In addition to the static portion, landmark judgments play a significant role in the tax law section of CLAT-PG. These judgments illustrate how tax laws are interpreted and applied in real-life scenarios. They provide insights into the judiciary’s approach towards various tax-related issues, making them an invaluable resource for students. Familiarity with these judgments not only aids in answering direct questions about the cases but also helps in understanding the broader application of tax laws.
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While tax law may not hold as much weightage as other subjects in the exam, neglecting it can be a mistake. Its questions, though fewer, can be straightforward and scoring if you are well-prepared. Focusing on the static portion of direct taxes and studying landmark judgments and contemporary issues can give you an edge. In the upcoming sections, we will delve deeper into the syllabus for tax law, strategies for effective preparation, key topics to focus on, and frequently asked questions along with their answers. By mastering these areas, you can enhance your overall performance in the CLAT-PG examination.
The first step in preparation for any subject encompasses a thorough understanding of the syllabus and the important topics that have been frequently featured in the examination. Taxation law has a vast syllabus with technical concepts, therefore, students need to strategically manage their time to understand all concepts and all rules for calculating tax along important judgments. Here we will understand the detailed syllabus of Taxation Law with effective strategies to make for the same.
The detailed CLAT PG syllabus of important topics of Administrative Law is mentioned below:
Basic concepts and definitions
Overview of the Indian tax system
Difference between direct and indirect taxes
Direct tax is levied on people's income or profits. For an instance, a taxpayer pays the government for different purposes, including income tax, personal property tax, FBT, etc. The burden has to be taken up by the person on whom the tax is levied and cannot be passed on to someone else. Central Board of Direct Taxes (CBDT) governs and administers the Direct Tax. It includes the Income Tax Act and makes up the major portion of taxation law.
Income Tax Act, 1961
Definitions and basic concepts: Income, Assessee, Previous Year, Assessment Year
Residential status and its impact on tax liability
Heads of Income: Salaries, House Property, Business or Profession, Capital Gains, and Other Sources
Computation of Total Income and Tax Liability
Deductions under Chapter VI-A
Taxation of individuals, HUF, firms, and companies
Indirect tax is levied by the government on goods and services. Therefore, it can be shifted from one tax-paying individual to another. For example the wholesaler can pass it on to retailers, who then pass it on to customers. Thus , customers bear the brunt of indirect taxes. The Central Board of Indirect Taxes and Customs (CBIC) governs and administers indirect taxes.
Before, an indirect tax meant paying more than the actual price of a product bought or a service acquired. And there was a myriad of indirect taxes imposed on taxpayers. In this section, learn the provision and application of Goods and Services Tax, 2017.
Exemptions under Section 10
Deductions under Sections 80C to 80U
Filing of returns
Assessment procedures
Payment of taxes, TDS (Tax Deducted at Source), and TCS (Tax Collected at Source)
Penalties, Prosecutions, and Appeals
Tax Planning vs. Tax Avoidance vs. Tax Evasion
International Taxation (Basic concepts)
Double Taxation Avoidance Agreements (DTAAs)
Transfer Pricing
Recent amendments and updates in tax laws
Solving practical problems and case studies
Application-based questions on tax computation and planning
Finally, the syllabus emphasizes practical applications, requiring students to solve practical problems and case studies and tackle application-based questions on tax computation and planning. This comprehensive approach ensures that students are well-prepared for the tax law section of the CLAT-PG examination.
Here's a detailed CLAT PG Administrative Law 2026 Preparation Strategy.
As stated above, it is essential to understand the syllabus and pattern of questions before starting to prepare for the subject. The CLAT PG syllabus for Taxation Law has been explained in the above section.
The students are required to go through the past year's questions to understand the type of questions that can be asked in the examination.
Students are suggested to draft a daily study plan to navigate their preparation. Allot specific time for each topic so that you cover all topics in their entirety. The syllabus for taxation is very vast and therefore, systematic time division for each topic is essential.
Students are also advised to set their weekly targets in a systematic flow.
Further, it is also essential to identify the key sources for your preparation. Students are suggested to gather all essential study materials in one place to keep their preparation systematic.
Study material can include coaching material, books and lists of legal precedents and important judgements. Online sources can also be referred to for detailed understanding.
Below are some books that students can refer to for their preparation:
‘Student Guide to Income Tax’ book by V.K. Sunghania.
‘Systematic Approach to Income Tax’ by Ahuja and Gupta.
As discussed, administrative law is developed based on decisions of the court and needs in-depth understanding of all legal precedents to answer the questions. It is important to focus only on the significant ones that might have settled some legal conundrum or laid any new interpretation of the already existing law or completely overruled the earlier set precedent.
Always remember that revision is the key to success.
Regularly revise your notes, flow charts, tables, key points and essentials of provisions.
Another way to ensure constant revision is to take timely practice tests, mock tests, and solve past year question papers.
Solving papers will help you to grasp the idea of regularly asked questions, difficulty level of the paper, and improve your time management skills.
Analyze each test thoroughly to identify your weak points and improve on your past mistakes.
Taxation law, though a very intricate and technical subject, can be mastered with effective note-making strategies. Given its detailed provisions and frequent updates, a structured approach is essential for comprehensive understanding and retention. Here are some strategies for creating effective notes in taxation law:
Summarize Key Concepts: Start by writing down the main ideas and provisions in your own words. This helps you understand and remember the information better. Try to explain complex topics in simpler terms to make them easier to grasp.
Organize with Headings and Subheadings: Use clear headings and subheadings to structure your notes. This makes it easier to find and review specific topics later. For example, create separate sections for different types of income, deductions, exemptions, and specific tax provisions like corporate tax and GST.
Use Bullet Points: Highlight important points and concepts using bullet points. This makes your notes clearer and easier to read. Focus on key sections, clauses, and rules within the tax laws.
Visual Aids: Include tables, diagrams, and flowcharts in your notes. These visual tools can help you understand complex topics and see how different concepts are related. They also make it easier to review and remember information.
Case Laws: When noting down case laws, include the case name, year, and jurisdiction. Add a summary of the facts, the legal issue, the court’s decision, and the reasoning behind the decision (ratio decidendi). This helps you quickly understand the importance of each case during revisions.
Stay Updated: Tax laws change frequently, so it’s important to keep your notes current. Regularly update them with any new amendments and judicial interpretations to ensure you’re always prepared for exams.
Topic: Exemption in respect of Commuted Pension [Section 10(10A)]
Here is a short table of the formula to commute pension for you to understand the importance of tables during notes making. You can use similar methods in making your notes for better retention and easier revision.
In this section, we will be discussing the strategies for making notes of important judgments. It is important to note that only contemporary judgment needs to be explained and discussed in detail. All the judgments that discuss basic concepts can be just mentioned in the pointers.
The following points need to be addressed and incorporated into your notes for any recent judgement:
Record the full name of the case
Note the bench, Corum of judges, the judge presiding over the bench and concurring and dissenting opinions.
If the present judgment overrules any landmark judgment or a well-settled position, then do mention that overruled judgment as well.
If the present judgment interprets any provision in detail, make detailed notes of that constitutional provision.
Identify key provisions and read them in detail.
CIT v. Raja Benoy Kumat Sahas Roy, (1957)
Cultivation of the field as such means tilling the land, sowing seeds, planting, and other similar operations on the land.
These are the basic operations requiring the expenditure of human skills and labour of the land.
These are necessary for the purpose of effectively raising produce.
Operations like weeding and digging.
You may also check other CLAT PG Topics
Frequently Asked Questions (FAQs)
List of important topics that can be asked fromTacxation Law CLAT PG 2025 such as Exemptions, Deductions, Landmark judgments and Taxable income.
The landmark judgements illustrates how taxes are applied and interpreted, The help in understanding the judicial approach towards nay tax related issues.
Solving practical problemsand case laws helps students to be well prepared for application based questions on tax computation and planning.
Important topics to study in taxation law for CLAT PG preparation are basic concepts of taxes, computation of total income, deduction under CHapter VI-A.
A direct tax is levied directly on individuals incomes or profits. It can be either income tax or a corporate tax.
On Question asked by student community
Hello,
The CLAT PG exam pattern consists of 120 questions and 2-hour MCQ exam with negative marking.
Subjects Covered:
Constitutional Law
Jurisprudence
Criminal Law
Contract Law
Other core law subjects
Here are some tricks which you must follow:
To know more access below mentioned link:
https://law.careers360.com/articles/how-to-prepare-for-clat-pg-exam
Hope it helps.
Hello,
For CLAT PG 2026 application :
Photograph: JPEG/JPG, 200x230 pixels, 20–50 KB, white/light background, recent passport-size photo.
Signature: JPEG/JPG, 140x60 pixels, 10–20 KB, sign on white paper with black ink, must match exam documents.
Hope it helps !
Hello aspirant,
There are various online platforms, offering previous year's question papers of CLAT PG exam. One of which is careers360, the link of which I am attaching here,
https://law.careers360.com/articles/clat-pg-previous-year-question-paper
By solving previous year's papers, you will have a better understanding of exam pattern and confidence to write paper.
Best of luck for your preparation.
Hello,
For CLAT PG 2026, if you aim for top NLUs like NALSAR, NLSIU and WBNUJS, a score of around 75+ marks (rank within 100 ) is generally good for the general category
Cut-offs change every year, so try to score as high as possible for a better chance.
Hope it helps !
Hi Akash,
It is good to see institutions like NMIMS have selected you for master of law based on your CLAT PG scores. If we compare the three then to be very clear:
For the best academic value and recognition choose NMIMS, or the Nirma University is also good. The DNLU is newer and can be considered as well but if we choose any one, then it is NMIMS.
ALL THE BEST !
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