jtrf maintains an Editorial Board of practicing researchers from around the world, to ensure manuscripts are handled by editors who are experts in the field of study.
About the Journal
Journal of Taxation and Regulatory framework [Applied(e)] is a peer-reviewed hybrid open-access journal launched in 2018 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 Journal aims 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 about Taxation.
Focus and Scope
Basic Concept of International Taxation: Income Tax Act, 1961, principles of tax equity and tax neutrality, CIN or Capital Import Neutrality, CEN or Capital Export Neutrality, Double Taxation Avoidance Agreement(s)(“DTAA”), Transfer Pricing, The Residence Rule, Section 5 of the Act, Section 2(42) of the Act, Finance Act, 2020 w.e.f 1-4-2021, Explanation 1(b) to section 6(1), Double Taxation Avoidance, Transfer Pricing Rules and Regulations, Comparable uncontrolled price method, Resale price method, Cost plus method, Profit split method, Transactional net margin method, DIT(International Taxation), Morgan Stanley and Co. Inc. and Ors., OCED Model Convention, indirect tax system (VAT), International tax structure., direct taxation, net national product, net domestic product.
Clubbing of Income: Transfer of assets for insufficient consideration, Remuneration or reward from a firm in which spouse has a substantial interest, Income tax provisions on Clubbing of Income, Transfer of Income without Transfer of Asset, Revocable Transfer of Asset, Clubbing of Income of Spouse, Clubbing of Income in case of Son’s Wife, Clubbing of Income of Minor Child, Clubbing of Income & Hindu Undivided Family, Applicability of Clubbing of Income, Investing money in the form of a fixed deposit in children name, Earning assets in the name of relatives (wife or child), Creating saving bank accounts for dependants, Mutual funds for the child, Shares in the name of spouse/child, Post office savings for family members, Various investing options for children, such as mutual funds, Having bank accounts under the names of family members,, Purchasing shares for family members through a Demat account, Savings in the post office for relatives, Purchasing real estate in the name of family members, Making assets in the names of the wife, son, daughter, mother, and father who is unemployed, Investment in the form of a fixed deposit in the children’s name.
Collection and Recovery of Tax: Deduction at source and advance payment (Section 190), Direct payment (Section 191), Salary (Section 192), Payment of accumulated balance due to an employee (section 192A), Interest on securities (Section 193), Dividends (Section 194), Interest other than interest on securities (section 194A), Winnings from lottery or crossword puzzle (Section 194B), Winnings from horse race (Section 194BB), Payments to contractors and sub-contractors (Section 194C), Insurance commission (194D), Payment in respect of life insurance policy (Section 194 DA), Payment to Non-Resident sportsmen or sports association (Section 194E), Payments in respect of deposits under the national saving scheme (Section 194EE), Payment on account of repurchase of units by mutual fund or unit trust of india (Section 194F), Commission on the sale of lottery tickets (Section 194G), Commission or brokerage (Section 194H), Rent (Section 194I), Payment on transfer of certain immovable property othar than agricultural land (Section 194IA), Payment of rent by certain individuals, payment under specified agreement, fees for professional or technical services, income in respect of units, payment of compensation on acquisition of certain immovable property, income by way of interest from infrastructure debt fund, certain income from units of a business trust, income in respect of units of investment funds, income in respect of investment in securitisation trust, income by way of interest from indian company, income by way of interest on certain bonds and government securities, payment of certain sums by certain individuals, payment of certain amounts in cash, payment of certain sums by e-commerce operator to e-commerce participant, deduction of tax in case of specified senior citizen, deduction of tax at source on payment of certain sum of purchase goods, deduction of tax on benefit or perquisite in respect of business orprofession, payment on transfer of virtual digital asset, interest or dividend other sums payable to government, income in respect of units of non-residents, income from units, income from foreign currency bonds, income of foreign institutional investors from securities, certificate for deduction at lower rate, tax deduction and collection account number, processing of statements of tax collected at source, special provision for collection of tax at source for non-filers of income tax return, certificate to tax recovery officer, penalty payable when tax in default, tax recovery officer by whom recovery is to be effected, recovery of tax in pursuance of agreements with foreign countries, recovery of penalties, fine, interest and other sums, tax clearance certificate, faceless collection and recovery of tax, recovery by suit or under other law not affected, recovery of tax payable under provisional assessment.
General Anti-avoidance Rules: Tax avoidance, tax policy, Consequentialist Arguments, Non-Consequentialist Arguments, Codification, Subjective and Objective Elements, PPT, Related Research, and Hypothesis Development, Empirical Framework, corporate statutory tax rate (CSTR), Effect on tax revenue collections in the aggregate, Effect on firm-level tax avoidance, GAAR and tax aggressive firms, GAAR and prior enforcement, GAAR and burden of proof, GAAR and ETR volatility, Robustness, Scope of GAAR – Impermissible avoidance arrangement, Consequences of application of GAAR, Procedural dynamics.
Income that does not form part of Total Income: Agricultural income, the sum received by a member from HUF, Share of profit of a partner from a firm, Interest on securities or bonds held by a non-resident/interest on non-resident (External) account, travel concession or assistance received by an individual from his employer, remuneration to certain persons who are not citizen of the host country, allowances or perquisites outside the host country, death-cum-retirement gratuity received by an employee, payment in commutation of pension received by the employee, leave encashment, compensation on retrenchment, payments under disaster, the amount received on voluntary retirement, tax on non-monetary perquisites paid by the employer, the amount received under a life insurance policy, provident fund, House Rent Allowance, Notified Special Allowance, Interest, premium or bonus on specified investments, Scholarships granted to meet the cost of education, Daily and constituency allowance, etc. received by MPs and MLAs, Pension received by certain awardees/any member of their families, Annual value of one palace of the ex-ruler, Income of a local authority.
- Mechanism of Income Tax
- Procedure for Assessment Appeals Revision, Settlement of Cases, and Penalties & offense
- Regulators, rules, and reinsurance
- Set off and carry forward Losses and Deductions
- Solvency and market conduct law
- Tax Planning & Tax Management
- Taxation and Regulation
- Total Income and Computation of Total Income
- Wealth Tax Act 1956
Open Access Statement
The Journal of Taxation and Regulatory framework (jtrf) is an open-access (OA) publication which provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. All published works will be available to a worldwide audience, free, immediately upon publication. Publication in the journal is subject to payment of an article processing charge (APC). The APC serves to support the journal and ensures that articles are freely accessible online in perpetuity under a Creative Commons licenses.
Publication Ethics Statement
jtrf fully adhere to Code of Conduct of Publication Ethics (COPE) and to its Best Practice Guidelines. The Editorial Team enforces a rigorous peer-review process with strict ethical policies and standards to ensure the addition of high-quality scientific studies to the field of scholarly publication. In cases where jtrf becomes aware of ethical issues, it is committed to investigating and taking necessary actions to maintain the integrity of the literature and ensure the safety of research participants. Click here to read more about the Research & Publication virtue ethics
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