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BBA-LLB-HONS in Taxation Law at Alliance University
Bengaluru, Karnataka
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About the Specialization
What is Taxation Law at Alliance University Bengaluru?
This Taxation Law focus within the BBA LLB (Hons) program at Alliance University enables students to delve deep into the complex world of Indian tax laws. Through a selection of dedicated electives, the program addresses both direct and indirect taxation, including the Goods and Services Tax (GST), international taxation principles, and strategic tax planning. It aims to prepare graduates for roles requiring intricate knowledge of fiscal policies and their legal implications in India''''s evolving economic landscape. The program nurtures analytical and problem-solving skills critical for navigating tax regulations.
Who Should Apply?
This program is ideal for aspiring legal professionals seeking expertise in tax advisory, corporate taxation, and financial compliance. It attracts fresh graduates with a strong interest in finance and law, as well as those looking to enter the burgeoning field of tax consultancy. Professionals aiming to specialize in tax litigation, financial law, or roles within government tax departments will find this focus highly beneficial. It provides a robust foundation for understanding India''''s specific tax framework.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths in tax consultancy firms, corporate legal departments, financial institutions, and government tax services. Entry-level salaries typically range from INR 4-7 LPA, with experienced professionals earning significantly more in specialized roles. Growth trajectories include becoming Tax Advisors, Corporate Counsels, GST Consultants, or International Tax Specialists. The knowledge gained aligns with preparation for professional certifications in tax and finance in India.
Student Success Practices
Foundation Stage
Master Legal and Business Fundamentals- (Semester 1-2)
Focus intensely on core legal subjects like Contracts, Torts, and Constitutional Law, alongside foundational business courses such as Financial Accounting and Principles of Management. Build strong analytical reasoning and research skills essential for advanced legal studies. Actively participate in legal aid clinics or mock parliament sessions to develop early advocacy and public speaking abilities.
Tools & Resources
Official textbooks, LexisNexis India (library access), Manupatra (library access), Alliance Law School study groups
Career Connection
A solid foundation ensures a comprehensive understanding of both legal principles and business operations, crucial for later specialization in taxation law which bridges both domains.
Develop Strong Research and Communication Skills- (Semester 1-3)
Utilize university library resources and legal databases to conduct thorough legal research. Practice legal writing and drafting through assignments and voluntary projects. Engage in debates and moot court preparatory sessions to refine oral communication and argumentation skills, which are vital for a legal career in India.
Tools & Resources
Online legal databases, Legal dictionaries, University writing center, Moot Court Society
Career Connection
Effective research and communication are non-negotiable for tax lawyers, enabling accurate interpretation of tax statutes and clear articulation of arguments in legal and advisory roles.
Engage with Interdisciplinary Learning- (Semester 2-4)
Recognize the interdisciplinary nature of BBA LLB. Attend guest lectures and workshops on topics at the intersection of law, business, and economics. Seek opportunities for peer learning by collaborating with students from both law and management streams to gain diverse perspectives on legal and commercial issues in India.
Tools & Resources
Alliance University seminars, Industry expert talks, Cross-disciplinary student clubs
Career Connection
A broad understanding of business and economic contexts enriches the interpretation and application of tax laws, making graduates more versatile and valuable to Indian businesses.
Intermediate Stage
Deep Dive into Core Legal Areas and Elective Selection- (Semester 5-7)
Focus on core legal subjects such as Criminal Law, Administrative Law, and Company Law, which lay groundwork for specific legal applications. Critically analyze the available program electives. For a taxation law focus, strategically choose relevant electives like ''''Taxation Law'''' and ''''Goods and Services Tax Law'''' as they become available in later semesters. Seek guidance from faculty on elective choices.
Tools & Resources
Faculty advisors, Alumni network (for career insights), Detailed course descriptions
Career Connection
Informed elective choices in Semesters VII and VIII directly shape the specialized knowledge required for a career in taxation law, providing a competitive edge in the Indian job market.
Pursue Internships in Tax-Related Fields- (Semester 4-6)
Actively seek internships during summer breaks with law firms specializing in taxation, accounting firms, or corporate legal departments with a strong tax practice. These practical experiences in India will provide invaluable exposure to real-world tax issues, compliance procedures, and client advisory. Maintain an internship journal to document learnings and reflections.
Tools & Resources
University career services, LinkedIn, Networking events, Legal portals like Lawctopus/Supremus
Career Connection
Internships convert theoretical knowledge into practical skills, building a professional network and significantly boosting employability in the Indian tax legal sector.
Participate in Legal Competitions and Workshops- (Semester 5-8)
Engage in moot court competitions focusing on corporate or tax law, client counseling competitions, or legislative drafting workshops. Participate in national and international seminars on taxation, GST, and international tax. These activities enhance practical skills and build a robust CV for roles in India''''s dynamic legal environment.
Tools & Resources
Mooting societies, Legal workshop announcements, Professional body events (e.g., ICAI, ICSI, Bar Associations)
Career Connection
Active participation demonstrates dedication, sharpens advocacy and analytical skills, and provides networking opportunities with legal professionals and potential employers in India.
Advanced Stage
Specialize through Advanced Electives and Dissertation- (Semester 7-9)
Cement your taxation law focus by opting for advanced electives like ''''International Taxation'''' and ''''Tax Planning and Management'''' in Semesters VII and VIII. Choose a dissertation topic centered on a contemporary or emerging issue in Indian taxation law. Conduct in-depth research to develop expertise and contribute original insights to the field.
Tools & Resources
Academic mentors, Research grants (if available), Advanced legal journals
Career Connection
A specialized dissertation and advanced coursework position you as an expert, making you highly attractive for niche roles in tax law and policy analysis in India.
Network and Prepare for Placements- (Semester 8-10)
Actively network with alumni working in taxation, attend industry conferences, and participate in campus placement drives. Refine your resume and interview skills, specifically highlighting your taxation law coursework, internships, and research. Prepare for competitive exams like CLAT LLM, civil services, or judicial services if aiming for public sector roles in India.
Tools & Resources
Alumni relations cell, Career development center, Mock interview sessions, Professional social media platforms
Career Connection
Effective networking and placement preparation are crucial for securing desired roles in top law firms, corporations, or public sector entities specializing in taxation across India.
Engage in Professional Development and Certifications- (Semester 9-10 and post-graduation)
Consider pursuing additional certifications or short-term courses in specialized areas of taxation, such as forensic accounting, compliance, or specific tax software, after the BBA LLB. Stay updated with amendments to Indian tax laws and landmark judgments. This continuous learning demonstrates commitment and enhances practical applicability of knowledge.
Tools & Resources
Online certification platforms, Professional tax bodies (e.g., Tax Bar Association, Chamber of Tax Consultants), Legal news portals
Career Connection
Continuous professional development ensures long-term career growth, enabling adaptation to changes in India''''s legal and tax environment and maintaining a competitive edge.
Program Structure and Curriculum
Eligibility:
- Minimum 45% marks (40% for SC/ST) in 10+2 or equivalent from a recognized board. Maximum age limit of 20 years (22 years for SC/ST/OBC) as on 1st July of the year of admission. Appeared for CLAT/LSAT India/ACAT (Alliance Common Admission Test).
Duration: 5 Years / 10 Semesters
Credits: 210 Credits
Assessment: Internal: 50%, External: 50%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LB17C1001 | Legal Methods | Core | 4 | Nature of Law, Sources of Law, Legal Research, Case Analysis, Statutory Interpretation, Legal Argumentation |
| BA17C1001 | Principles of Management | Core | 4 | Management Concepts, Planning, Organizing, Staffing, Directing, Controlling |
| LB17C1002 | Law of Torts and Consumer Protection | Core | 4 | General Principles of Tort, Specific Torts, Defences, Consumer Protection Act, Redressal Mechanism |
| LB17C1003 | History | Core | 4 | Ancient Indian History, Medieval Indian History, Modern Indian History, Legal History |
| BA17C1002 | Financial Accounting | Core | 4 | Accounting Principles, Journal, Ledger, Trial Balance, Financial Statements, Depreciation |
| LB17S1001 | Legal English and Communication | Skill Enhancement | 2 | Legal Vocabulary, Legal Drafting, Oral Advocacy, Presentation Skills, Legal Communication |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LB17C2004 | Contracts – I | Core | 4 | Formation of Contract, Offer and Acceptance, Consideration, Capacity, Free Consent, Legality |
| LB17C2005 | Economics | Core | 4 | Microeconomics, Macroeconomics, Demand and Supply, Market Structures, National Income |
| LB17C2006 | Political Science | Core | 4 | Political Theory, Indian Constitution, Political Systems, International Relations, Public Administration |
| BA17C2003 | Business Statistics | Core | 4 | Data Collection, Measures of Central Tendency, Dispersion, Correlation and Regression, Probability |
| BA17C2004 | Marketing Management | Core | 4 | Marketing Mix, Consumer Behavior, Market Segmentation, Product Life Cycle, Promotion Strategies |
| LB17S2002 | ICT and Legal Research | Skill Enhancement | 2 | Computer Fundamentals, Internet Research, Legal Databases, Microsoft Office, E-governance |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LB17C3007 | Contracts – II | Core | 4 | Indemnity, Guarantee, Bailment, Pledge, Agency, Sale of Goods Act, Partnership Act |
| LB17C3008 | Constitutional Law – I | Core | 4 | Constitutional History, Salient Features of Constitution, Preamble, Citizenship, Fundamental Rights, Directive Principles |
| BA17C3005 | Organizational Behavior | Core | 4 | Foundations of OB, Perception, Attitudes, Motivation, Leadership, Group Dynamics |
| BA17C3006 | Human Resource Management | Core | 4 | HR Planning, Recruitment and Selection, Training and Development, Performance Management, Compensation |
| LB17C3009 | Family Law – I | Core | 4 | Sources of Hindu Law, Marriage, Divorce, Adoption, Maintenance, Guardianship |
| LB17S3003 | Legal Writing & Drafting | Skill Enhancement | 2 | Pleading, Conveyancing, Drafting Legal Documents, Notice, Petition, Will |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LB17C4010 | Criminal Law – I (IPC) | Core | 4 | Elements of Crime, General Explanations, Punishments, Offences against Human Body, Offences against Property |
| LB17C4011 | Constitutional Law – II | Core | 4 | Union Judiciary, State Judiciary, Centre-State Relations, Emergency Provisions, Amendment of Constitution |
| BA17C4007 | Corporate Finance | Core | 4 | Financial Decisions, Capital Budgeting, Working Capital Management, Cost of Capital, Dividend Policy |
| BA17C4008 | Operations Research | Core | 4 | Linear Programming, Transportation Problem, Assignment Problem, Network Analysis, Queuing Theory |
| LB17C4012 | Family Law – II | Core | 4 | Sources of Muslim Law, Marriage (Nikah), Divorce (Talaq), Dower, Maintenance, Waqf and Inheritance |
| LB17S4004 | Moot Court | Skill Enhancement | 2 | Court Procedures, Advocacy Skills, Memorial Preparation, Oral Arguments, Courtroom Etiquette |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LB17C5013 | Criminal Law – II (Cr.P.C. & Evidence) | Core | 4 | Criminal Procedure Code, FIR, Arrest, Investigation, Bail, Trial Procedures, Indian Evidence Act, Admissions and Confessions |
| LB17C5014 | Administrative Law | Core | 4 | Nature of Administrative Law, Delegated Legislation, Administrative Discretion, Principles of Natural Justice, Judicial Review |
| BA17C5009 | Marketing Research | Core | 4 | Research Design, Data Collection Methods, Sampling Techniques, Data Analysis, Report Writing |
| BA17C5010 | Entrepreneurship & Small Business Management | Core | 4 | Entrepreneurial Process, Business Plan Development, Startup Funding, Small Business Management, MSME Policies |
| LB17C5015 | Public International Law | Core | 4 | Sources of International Law, Recognition of States, State Responsibility, Law of Treaties, International Human Rights |
| LB17S5005 | Arbitration, Conciliation and ADR | Skill Enhancement | 2 | Arbitration Act, Conciliation, Mediation, Negotiation, Lok Adalat, Plea Bargaining |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LB17C6016 | Company Law | Core | 4 | Company Formation, Types of Companies, Share Capital and Debentures, Directors and Meetings, Winding Up |
| LB17C6017 | Civil Procedure Code – I | Core | 4 | Jurisdiction of Courts, Res Sub Judice, Res Judicata, Suits and Pleadings, Parties to Suit, Summons |
| BA17C6011 | Investment Management | Core | 4 | Investment Avenues, Risk and Return, Portfolio Management, Fundamental Analysis, Technical Analysis |
| BA17C6012 | International Business Management | Core | 4 | Theories of International Trade, Modes of Entry, Global Marketing, International Finance, WTO Framework |
| LB17C6018 | Environmental Law | Core | 4 | Environmental Protection Act, Air and Water Pollution Acts, Forest and Wildlife Protection, Sustainable Development, Polluter Pays Principle |
| LB17S6006 | Drafting of Business Contracts | Skill Enhancement | 2 | Principles of Drafting, Agreement Types, Standard Clauses, Specific Contracts, Due Diligence |
Semester 7
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LB17C7019 | Civil Procedure Code – II | Core | 4 | Execution of Decrees, Appeals, Reference, Review, Revision, Injunctions, Interlocutory Orders |
| LB17C7020 | Law of Property | Core | 4 | Transfer of Property Act, Sale, Mortgage, Lease, Exchange, Gift, Easements |
| LB17C7021 | Jurisprudence | Core | 4 | Schools of Jurisprudence, Sources of Law, Rights and Duties, Possession and Ownership, Legal Personality |
| LB17E1029 | Taxation Law (Program Elective – I, chosen for Taxation Law focus) | Elective | 4 | Introduction to Taxation, Direct Taxes, Indirect Taxes, Income Tax Act 1961 (basic concepts), Tax Administration |
| LB17E1030 | Goods and Services Tax Law (Program Elective – II, chosen for Taxation Law focus) | Elective | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, GST Council and Administration |
| LB17P7001 | Research Project I | Project | 2 | Research Methodology, Problem Identification, Literature Review, Data Collection Methods, Preliminary Analysis |
Semester 8
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LB17C8024 | Interpretation of Statutes | Core | 4 | Rules of Interpretation, Aids to Interpretation, Interpretation of Taxing Statutes, Interpretation of Penal Statutes |
| LB17C8025 | Intellectual Property Rights | Core | 4 | Copyright, Patent, Trademark, Industrial Design, Geographical Indications, Protection and Enforcement |
| LB17C8026 | Labour Law | Core | 4 | Industrial Disputes Act, Trade Unions Act, Factories Act, Social Security Legislations, Wages and Working Conditions |
| LB17E1031 | International Taxation (Program Elective – III, chosen for Taxation Law focus) | Elective | 4 | Concepts of International Tax, Double Taxation Treaties, Transfer Pricing, OECD Model Convention, UN Model Convention, BEPS Initiatives |
| LB17E1032 | Tax Planning and Management (Program Elective – IV, chosen for Taxation Law focus) | Elective | 4 | Tax Planning vs. Tax Evasion, Corporate Tax Planning, Individual Tax Planning, Tax Audits, Appeals and Revisions, Penalties |
| LB17P8002 | Research Project II | Project | 2 | Advanced Research Methodologies, Data Analysis Tools, Ethical Considerations in Research, Presentation Skills, Report Finalization |
Semester 9
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LB17C9029 | Banking & Negotiable Instruments Act | Core | 4 | Banking Regulation Act, Role of RBI, Negotiable Instruments Act, Cheques, Promissory Notes, Bills of Exchange |
| LB17C9030 | Right to Information and Media Law | Core | 4 | Right to Information Act, Media Freedom and Responsibility, Censorship, Defamation and Contempt of Court, Broadcasting Law |
| LB17C9031 | Private International Law | Core | 4 | Domicile and Nationality, Jurisdiction, Renvoi, Marriage, Divorce, Adoption, Contracts and Torts in Private International Law |
| LB17P9003 | Dissertation/Internship | Project/Internship | 8 | In-depth Research on a Legal Topic, Practical Industry Experience, Detailed Report Writing, Viva Voce |
Semester 10
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LB17C10032 | Clinical Legal Education | Core | 4 | Legal Aid Clinics, Client Counseling and Interviewing, Pro Bono Work, Legal Ethics in Practice |
| LB17C10033 | Professional Ethics & Accountability | Core | 4 | Bar Council Rules, Professional Misconduct, Duties of an Advocate, Bench-Bar Relations, Contempt of Court |
| LB17P10004 | Dissertation/Internship | Project/Internship | 8 | Continuation of Dissertation/Internship, Final Report Submission, Comprehensive Viva Voce |
