TABLE OF CONTENTS
Declaration;
Certificate;
Acknowledgement;
Content;
List of Statutes;
List of Cases;
Abbreviations;
Chapter I : Introduction and Background of the Study;
Chapter II: The Existing Legal Background on Income;
Tax Law: An overview of the historical evolution, current Developments, and applicability under the Sri Lankan and Indian legal regimes;
Chapter III: A Definitional and Interpretational Approach on the word ‘Income’: An Evaluation under the both Laws;
Chapter IV: An Analysis of Concepts under the scope of Total Income: The Income on Receipts,
Deemed Receipts, Accrual or Arisen and Deemed Accrual or Arisen under the both Jurisdiction;
Chapter V: The Source Concept: The Application of Employment Income in Both Jurisdictions;
Chapter VI: The Source Concept: An Analysis on Business and Investment Income;
Chapter VII: Source Concept: An evaluation of the legal scope of Income from House Property and Capital Gains;
Chapter VIII : Conclusion and Recommendations Bibliography
CHAPTER I - INTRODUCTION AND BACKGROUND OF THE STUDY