Taxation-I

• Structure of Indian Banking System
• Banker - Customer Relationsà The legal relationship between the Banker and Customer, the Multifarious Transactions between them and the Rights and Duties of the Parties springing out of such relationship      
• Nature of Banking Business                                                                 
• Legal Nature of Banker-Customer Relationship and their Mutual Rights and Duties.
• Special Categories of Customers, such as Corporations, Partnership Firms, Hindu Joint Families, Unincorporated Bodies, Trusts, Joint Account Holders, Minors, Nominee Accounts, Liquidator, Mercantile Agents, Non-Resident Indians, Foreigners and the Legal Incidence of each.

• Different Types of Accounts such as Current Accounts, Savings Bank Account and Fixed Deposits, Other Transactions between Banker and Customer such asSafe  Deposit  Vaults,  Financial  Advice.      
• Introduction and Other Services Rendered by Banks Special features of the relationship between banker and customer - Their mutual rights and duties - lien - Power to combine different accounts - Secrecy of account

• Law, Practice and Policies governing the employment of the funds in the hands of the banker with special reference to the lending banker
• State Policy on Loans and Advances - Priority sector advances  and  socio-economic  policies  -  Financial inclusion  -  Self-  Employment  Schemes  -  Women Entrepreneurs - Small Scale Industries  - Agricultural Finance, Export Finance, etc. – Micro Finance - How the banker profitably uses the fund - Call loans and loans repayable  at  short  notice  -  Loans  and  advances  - Overdrafts - Legal control over bank's deployment of Funds

• The legal issues involved in and the practice governing the different kinds of securities for banker's advances and Loans, Guarantees, pledge, lien, mortgage, charge – subject matters of collateral security, Corporate Securities, Documents of title to goods Land and Building, Book debts, Life Policies.
• Factoring;  Bill  Discounting;  Bank  Guarantees;  Letters  of Credit; Commercial Papers

• Risk Management: An Overview, Credit Risk Management, Liquidity and Market Risk Management, Operational Risk Management.
• Special Issues- Risk Management Organization; Reporting of Banking Risk; Risk Adjusted Performance Evaluation.
• Basel III.

Ethics and Corporate Governance in Banks: 

• Ethics and Business 
• Corporate Governance
• Corporate Social Responsibility
• Governance in Financial Sector