Diploma in Taxation Law [DTL] Syllabus and Subjects

Duration: 1 Year
Avg Fees: ₹15K - 1 L

DTL Course subjects are related to various studies that play a vital role to bring in development in any domain within an organization. DTL course syllabus covers the study of understanding the taxation structure in the country.

The DTL course teaches students how to compute the taxable income, assess an individual, how to compute exemptions, deductions, etc. And most importantly, the DTL job scope is very high and it ensures a high-paying job after graduation.

Semester Wise DTL Syllabus

The DTL syllabus covers everything from the philosophical foundation of the subject to doping information and learning. DTL Subjects aims to ensure that the students get an in-depth understanding of the subject. The DTL course aims to make sure that the students get important knowledge about the study of the origin and development of the subject as well. Semester-wise DTL course syllabus 2021 is given in the table below:

Semester-wise DTL Syllabus
Semester I Semester II
Definition (Sec.2) Assessee, Assessment year, Previous year, Income, Person, Capital Assets, Agricultural Income, Capital and Revenue Receipts & Expenditure. Definitions: Appropriate State, Business, Dealer, Goods, Declared Goods, Place of Business, Sales Price, Turnover.
Scope of Total Income & Residential Status of different Assessees Principles of Sales determining interstate sale and exports sale
Computation of taxable Income under different heads of income Salaries Income from House Property Profit and gain from business or profession Capital gains Income from other sources Sales in transit and branch transfer
Assessment of individual Registration
Income of other persons included in Assessee's Total Income Levy of Tax
Income Exempted from Tax. Penalties
Deductions from gross total Income Liability in special cases
Set off and carry forward of losses Incidence and levy of Tax
Income Tax Authorities Sales Tax Authorities and Tribunal
Deduction and collection of Tax at Source. Registration
Refunds, appeals and Revision Returns, Assessment etc.
Penalties and Prosecutions Appeal, Prosecution etc.
Service – Meaning Constitutional Validity
Incidence and Levy of Tax Definitions: Excisable Goods, Factory, Manufacture, Assessee, DTLmed Manufacture,
Registration under service credit, payment of service Tax, Credit of Service Tax Kind of Excise Duty
Declared Services Classification of Excisable Goods
Negative list of Service Cenvat Credit Rules, 2004
Place of Provision of service Rules Central Excise Rules, 2002
Point of Taxation Rules Valuation of Excisable Goods
Valuation of Service Exemption based on value of clearance (SSI)
Exemptions Penalties, offense and punishment
Certificate of Registration and Enrolment Definitions: Goods, Indian customs waters, fund, customs area, Import manifest, export manifest,
Rate of Profession Tax Type of Custom Duties. - Prohibition on importation and exportation of goods
Exemption from paying professional Tax Levy of and exemption from custom Duties - Clearances of Imported and exported goods - Tax Liability and valuation of goods.
Return Custom Authorities and their powers - Warehousing, Drawback. - Baggage, import or Export through post

DTL Subjects

Subjects that are below given are of every specialization the institutes have to offer to the students. The DTL subjects of every specialization can also additionally have unique tenets of the syllabus. However, the typical format of the DTL syllabus 2021 for any specialization stays the same. Students can choose the topics to provide a duration of 2 semesters to make the DTL syllabus very flexible. DTL subject list is available on the website too. Here is the general core and elective subjects list:

Core Subjects

  • Agriculture income 
  • Computation of Income from Salary 
  • Computation of income from house property 
  • Computation of income from business or profession 
  • Computation of income from capital gains and income from other sources. 

DTL Course Structure

The course syllabus includes both theory and practical papers and is curated for 1 year and divided into 2 semesters. DTL course is made in such a way that both classroom training and practicals are included in the course curriculum. The course structure is given below:

  • II Semesters
  • Literary Theory and Practice
  • Core Subject
  • Elective Subjects

DTL Teaching Methodology and Techniques

The curriculum takes into consideration different teaching techniques. Classroom learning includes practical sessions for students who are passionate about the subject. Here are the teaching methodology and strategies:

  • Assignments
  • Following Course Module Books
  • Case studies/ Research Work
  • Internships

DTL Projects

DTL course project topics are given to students to understand the concepts and help students in getting hands-on experience with the course. The projects have to be completed and submitted by the end of the sixth semester. Some popular DTL projects are:

  • Over Voltage- Under Voltage Protection. 
  • Wireless Power Transfer in 3D Space. 
  • Line Follower Robot using Microcontroller
  • Radar Data Acquisition System
  • DTMF-based Home Automation System

DTL Reference Books

DTL Books are available both online and offline by many authors and publications. These books are made to gain an in-depth understanding of concepts. Books on this course differ according to specializations. Some of the reference books for DTL Subjects are:

Reference Books for DTL
Book Author
Taxmann's Direct Taxes, Law & Practice Dr. Vinod Ghana
Bharat’s Direct Taxes Law and Practice Dr. Girish Aahuja and Dr. Ravi Gupta 3. Direct Tax Laws & by Manoharan T.N.
Central Sales Tax Laws Chaturvedi
Central Sales Tax Act Patel
Maharashtra VAT Act, 2002 M.L.Anand
Maharashtra VAT Act, 2002 P.L. Subramanian
Indirect Taxes V.S.Date
Central Excise and Customs R.K.Jain