.png&w=1920&q=75)
LLB in Taxation Law at University of Petroleum and Energy Studies
Dehradun, Uttarakhand
.png&w=1920&q=75)
About the Specialization
What is Taxation Law at University of Petroleum and Energy Studies Dehradun?
This Taxation Law specialization program at University of Petroleum and Energy Studies focuses on equipping students with a comprehensive understanding of India''''s complex tax regime. It delves into direct and indirect taxes, international taxation, and their practical applications. The program aims to address the growing demand for skilled legal professionals in the Indian tax advisory and litigation sectors, distinguishing itself through its practical industry-oriented approach.
Who Should Apply?
This program is ideal for law graduates aspiring to specialize in taxation, legal professionals seeking to upskill in tax advisory, and individuals transitioning into tax law careers. It particularly suits those interested in legal analysis, financial regulations, and economic policy, providing a strong foundation for diverse roles in India''''s dynamic tax environment.
Why Choose This Course?
Graduates of this program can expect to pursue rewarding career paths as tax lawyers, consultants, or legal advisors in corporate legal departments, law firms, and government bodies in India. Entry-level salaries typically range from INR 4-7 LPA, with experienced professionals earning significantly higher. Growth trajectories often lead to senior advisory roles, partner positions in law firms, or expert roles in tax policy, aligning with India''''s expanding economic landscape.
Student Success Practices
Foundation Stage
Master Legal Fundamentals- (Semester 1-2)
Dedicate time to thoroughly understand core legal subjects like Contract Law, Constitutional Law, and Jurisprudence. These form the bedrock for all specialized legal studies. Engage actively in classroom discussions and use supplementary materials like commentaries and case summaries to deepen your knowledge.
Tools & Resources
Bare Acts (official legal texts), LexisNexis & Manupatra databases (for case laws), University library resources, Peer study groups
Career Connection
A strong foundation in general law is crucial for understanding the nuances of tax statutes and their constitutional validity, essential for any future tax lawyer.
Develop Strong Research and Communication Skills- (Semester 1-2)
Actively participate in moot court and legal aid clinics to hone your advocacy and client counseling abilities. Practice legal writing by drafting assignments, essays, and basic legal documents. Focus on clear, concise, and persuasive communication, both written and oral.
Tools & Resources
Moot Court Society, Legal Aid Clinic, Grammarly/QuillBot for writing assistance, Public speaking clubs
Career Connection
Effective legal research and communication are paramount for arguing tax cases, drafting opinions, and advising clients, directly impacting career success in law.
Build a Network and Explore Legal Fields- (Semester 1-2)
Attend legal seminars, workshops, and guest lectures to interact with practitioners and gain insights into different legal fields. Join university legal clubs and student associations to expand your professional network and identify areas of interest early on.
Tools & Resources
LinkedIn, University career services events, Student Bar Association
Career Connection
Early networking helps in identifying mentors, internship opportunities, and understanding various legal career paths, aiding in informed specialization choices.
Intermediate Stage
Deep Dive into Taxation Law Basics- (Semester 3-5)
As you begin your taxation electives, focus on grasping the fundamental concepts of direct and indirect taxes, residential status, and the basics of GST. Solve practical problems and analyze real-world tax scenarios to solidify your understanding. Regularly follow tax news and updates from Indian regulatory bodies.
Tools & Resources
Income Tax Act 1961, CGST Act 2017, Taxmann''''s publications, ICAI tax updates, Economic Times, Livemint for business news
Career Connection
A strong grasp of tax fundamentals is non-negotiable for excelling in tax law roles and cracking interviews for relevant internships and jobs.
Undertake Specialized Internships- (Semester 3-5)
Seek internships with tax law firms, corporate legal departments specializing in taxation, or chartered accountancy firms that have a legal advisory wing. These practical experiences will provide exposure to tax litigation, compliance, and advisory work, helping you apply theoretical knowledge.
Tools & Resources
University Placement Cell, Online internship platforms (e.g., Internshala, LinkedIn), Networking contacts from seminars
Career Connection
Internships are critical for practical exposure, building a professional resume, and often lead to pre-placement offers in the Indian legal market.
Participate in Tax-focused Competitions and Workshops- (Semester 3-5)
Engage in moot court competitions with taxation themes, debate societies, or tax policy essay competitions. Attend specialized workshops on tax planning, GST audits, or international tax treaties to enhance practical skills and demonstrate expertise.
Tools & Resources
Taxation Moot Court Competitions, UPES Law School societies, Webinars by tax professionals
Career Connection
Such participation sharpens analytical skills, provides exposure to complex tax issues, and adds significant value to your profile for specialized roles.
Advanced Stage
Specialize and Build Expertise in Niche Tax Areas- (Semester 6)
Focus on developing deep expertise in specific areas like international taxation, GST, or corporate tax planning. Choose your final electives wisely and conduct in-depth research for your dissertation on a contemporary tax issue, aiming for publication in reputable journals.
Tools & Resources
Advanced tax commentaries, International Tax Law journals, Case studies from big four firms, Tax research databases
Career Connection
Specialized knowledge sets you apart, making you a preferred candidate for niche tax advisory and litigation roles in India''''s competitive job market.
Refine Placement Strategies for Tax Roles- (Semester 6)
Tailor your resume and cover letter specifically for tax law roles, highlighting relevant internships, projects, and specialized skills. Practice technical and HR interviews, focusing on case studies related to tax law and demonstrating problem-solving abilities. Network extensively with alumni in tax practice.
Tools & Resources
University Career Services, Mock interview sessions, Alumni network on LinkedIn, Tax news portals
Career Connection
Targeted preparation is key to securing coveted positions as tax associates, consultants, or legal advisors in leading Indian firms and corporations.
Stay Updated on Tax Policy and Regulatory Changes- (Semester 6)
The Indian tax landscape is constantly evolving. Make it a habit to regularly track changes in tax laws, amendments, circulars, and judicial pronouncements. Subscribe to newsletters from tax authorities (CBDT, CBIC) and reputable tax publications.
Tools & Resources
Official government tax websites (incometax.gov.in, cbic.gov.in), Taxmann news portal, LiveLaw, Bar and Bench for legal news
Career Connection
Continuous learning and staying current are vital for long-term success and relevance in a dynamic field like taxation law in India, proving your commitment to the profession.
Program Structure and Curriculum
Eligibility:
- Graduation in any stream with a minimum of 50% marks; valid score in ULSAT/CLAT/LSAT—India.
Duration: 3 years / 6 semesters
Credits: 168-174 (approx. based on typical subject credits) Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LGL1001 | Legal Methods | Core | 4 | Sources of Law, Legal Reasoning, Statutory Interpretation, Legal Research, Court System |
| LGL1002 | Law of Contract-I | Core | 4 | Formation of Contract, Offer and Acceptance, Consideration, Capacity to Contract, Free Consent |
| LGL1003 | Constitutional Law-I | Core | 4 | Nature of Indian Constitution, Preamble, Fundamental Rights, Directive Principles, Citizenship |
| LGL1004 | Family Law-I | Core | 4 | Hindu Marriage Act, Dissolution of Marriage, Maintenance, Adoption, Guardianship |
| LGL1005 | Professional Ethics and Professional Accounting System | Core | 4 | Advocates Act 1961, Bar Council of India Rules, Accountancy for Lawyers, Professional Misconduct, Client Relations |
| ENGC1001 | English Language & Communication | Ability Enhancement | 2 | Legal English, Communication Skills, Drafting Legal Documents, Presentation Skills, Listening and Speaking |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LGL2001 | Law of Contract-II (Specific Contracts) | Core | 4 | Indemnity and Guarantee, Bailment, Pledge, Agency, Partnership Law |
| LGL2002 | Constitutional Law-II | Core | 4 | Union and State Judiciary, Parliamentary System, Emergency Provisions, Amendment of Constitution, Administrative Relations |
| LGL2003 | Family Law-II (Muslim Law & Succession) | Core | 4 | Sources of Muslim Law, Marriage and Divorce, Dower, Wills and Gifts, Inheritance |
| LGL2004 | Law of Torts and Consumer Protection Act | Core | 4 | Elements of Tort, Defenses to Tortious Liability, Specific Torts, Consumer Rights, Consumer Dispute Redressal |
| LGL2005 | Environmental Law | Core | 4 | Environmental Protection Act, Water Act, Air Act, Wildlife Protection, International Environmental Law |
| LGL2006 | Moot Court, Mock Trial & Internship | Clinical | 4 | Moot Court Preparation, Trial Procedures, Legal Aid Internship, Courtroom Etiquette, Pleading Drafting |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LGL3001 | Jurisprudence | Core | 4 | Schools of Jurisprudence, Nature of Law, Legal Rights and Duties, Justice Theories, Law and Morality |
| LGL3002 | Criminal Law-I (Indian Penal Code) | Core | 4 | General Principles of IPC, Offences Against Body, Offences Against Property, Abetment and Conspiracy, Defenses |
| LGL3003 | Property Law | Core | 4 | Transfer of Property Act, Sale and Mortgage, Lease and Gift, Easements, Doctrine of Lis Pendens |
| LGL3004 | Administrative Law | Core | 4 | Rule of Law, Delegated Legislation, Administrative Discretion, Natural Justice, Judicial Review |
| LGL3005 | Company Law | Core | 4 | Incorporation of Company, Memorandum and Articles, Shares and Debentures, Management and Administration, Winding Up |
| LLBTAX3001 | Introduction to Taxation Law | Elective (Taxation) | 3 | Constitutional basis of Taxation, History of Income Tax, Basic Concepts of Income Tax, Residential Status, Agricultural Income |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LGL4001 | Criminal Law-II (Criminal Procedure Code) | Core | 4 | Arrest and Bail, Investigation, Trial Procedures, Plea Bargaining, Appeals and Revision |
| LGL4002 | Public International Law | Core | 4 | Sources of International Law, Recognition, State Responsibility, Human Rights Law, International Organizations |
| LGL4003 | Labour Law-I | Core | 4 | Industrial Disputes Act, Trade Unions Act, Factories Act, Standing Orders, Wages and Bonus |
| LGL4004 | Civil Procedure Code (CPC) and Limitation Act | Core | 4 | Jurisdiction of Courts, Suits and Pleadings, Summons and Appearance, Decree and Order, Execution of Decrees |
| LLBTAX4002 | Direct Taxation Law | Elective (Taxation) | 3 | Heads of Income, Deductions and Exemptions, Income Tax Authorities, Assessment Procedures, Tax Planning |
| LLBTAX4003 | Indirect Taxation Law | Elective (Taxation) | 3 | Overview of GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, GST Administration |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LGL5001 | Law of Evidence | Core | 4 | Relevancy of Facts, Admissions and Confessions, Documentary Evidence, Burden of Proof, Estoppel |
| LGL5002 | Intellectual Property Rights | Core | 4 | Copyright Law, Patent Law, Trademark Law, Geographical Indications, IPR Enforcement |
| LGL5003 | Labour Law-II (Social Security & Welfare) | Core | 4 | Employees'''' Compensation Act, Employees'''' Provident Funds Act, Maternity Benefit Act, Gratuity Act, ESI Act |
| LGL5004 | Interpretation of Statutes | Core | 4 | Rules of Interpretation, Internal and External Aids, Presumptions, Commencement and Repeal, Construction of Taxing Statutes |
| LLBTAX5004 | International Taxation | Elective (Taxation) | 3 | Tax Treaties and DTAA, Transfer Pricing, Base Erosion and Profit Shifting (BEPS), OECD Model Convention, UN Model Convention |
| LLBTAX5005 | GST: Law and Practice | Elective (Taxation) | 3 | Supply under GST, Valuation under GST, E-way Bill System, GST Audit and Assessment, Advanced GST Issues |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LGL6001 | Drafting, Pleading & Conveyancing | Clinical | 4 | Principles of Drafting, Pleadings in Civil Cases, Pleadings in Criminal Cases, Conveyancing Documents, Legal Notice Drafting |
| LGL6002 | Alternate Dispute Resolution (ADR) | Clinical | 4 | Arbitration and Conciliation, Mediation and Negotiation, Lok Adalat, Online Dispute Resolution, ADR Techniques |
| LGL6003 | Law and Technology | Core | 4 | Cyber Laws in India, E-commerce Legal Framework, Data Protection and Privacy, IT Act 2000, Emerging Technologies and Law |
| LLBTAX6006 | Customs Law | Elective (Taxation) | 3 | Customs Act, 1962, Levy and Exemption from Customs Duty, Valuation for Customs Duty, Warehousing, Customs Offences and Penalties |
| LLBTAX6007 | Taxation and Business Planning | Elective (Taxation) | 3 | Tax implications of Business Forms, Tax Planning for Start-ups, Mergers and Acquisitions Taxation, International Business Taxation Strategy, Ethics in Tax Planning |
| LGL6004 | Dissertation/Project | Project | 6 | Research Methodology, Thesis Writing, Data Analysis, Legal Argumentation, Presentation Skills |
