Structural Framework of Corporate Income Taxation in India: An Analysis of the Five Heads of Income
Published On: April 18th 2026 Authored By: Sai Indira G CMRU SOLS Abstract Corporate taxation is an essential component of India’s direct tax system, governing how businesses and their earnings are subject to levy. This paper explores the legal meaning and scope of corporate taxation, beginning with its constitutional recognition under Article 366(6) of the […]





