Law
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B.Com LLB
5 Years
1 College
B.Com LLB Syllabus 2026
The B.Com LLB (B.Com LLB) syllabus covers a structured programme spanning 5 Years designed to build both foundational knowledge and specialised expertise. Below is the detailed semester-wise subject breakdown and programme structure.
B.Com LLB Semester-wise Subjects
B.Com LLB Subjects
The B.Com LLB curriculum combines commerce and accounting subjects with law subjects across 10 semesters. BCI mandates compulsory law subjects (same as all integrated law programmes), while the B.Com component covers accounting, taxation, finance, and commercial subjects.
Core Law Subjects (BCI Mandated)
| Subject | Coverage |
|---|---|
| Constitutional Law | Fundamental rights, directive principles, constitutional interpretation, judicial review |
| Law of Contracts | Indian Contract Act, specific contracts, commercial contracts, breach and remedies |
| Criminal Law | Bharatiya Nyaya Sanhita (BNS) 2023 — replaced IPC from 1 July 2024. Offences, defences, punishments |
| Criminal Procedure | Bharatiya Nagarik Suraksha Sanhita (BNSS) 2023 — replaced CrPC. Investigation, trial, bail, appeals |
| Law of Evidence | Bharatiya Sakshya Adhiniyam (BSA) 2023 — replaced Indian Evidence Act. Relevancy, admissibility, burden of proof |
| Law of Torts | Negligence, strict liability, defamation, nuisance, consumer protection |
| Property Law | Transfer of Property Act, registration, real estate law, easements |
| Family Law | Hindu Law, Muslim Law, Special Marriage Act, divorce, maintenance, succession |
| Administrative Law | Delegated legislation, judicial review, tribunals, principles of natural justice |
| Company Law | Companies Act 2013, corporate governance, meetings, winding up, NCLT |
| Jurisprudence | Legal theory, schools of jurisprudence, rights, duties, legal reasoning |
| Public International Law | UN, international treaties, humanitarian law, law of the sea, WTO |
| Environmental Law | Environmental Protection Act, NGT, pollution control, climate law |
Commerce (B.Com) Component
| Subject | Coverage |
|---|---|
| Financial Accounting | Accounting standards, financial statements, journal entries, ledgers, trial balance, P&L account, balance sheet |
| Corporate Accounting | Company accounts, amalgamation, absorption, valuation of shares, consolidated financial statements |
| Income Tax | Income Tax Act 1961, heads of income, deductions, assessment procedures, tax planning |
| GST & Indirect Taxation | CGST, SGST, IGST, input tax credit, returns, compliance, customs duty |
| Auditing | Audit procedures, internal audit, statutory audit, Companies Act audit requirements, CARO |
| Cost & Management Accounting | Costing methods, budgeting, variance analysis, management decision-making |
| Business Economics | Microeconomics, macroeconomics, Indian economy, fiscal and monetary policy |
| Banking & Insurance | Banking operations, RBI regulations, NPA management, insurance law, IRDAI |
B.Com LLB Programme Structure & Credit Distribution
B.Com LLB Year-Wise Curriculum
Years 1–2 — Foundation (Semesters 1–4)
| Component | Details |
|---|---|
| Commerce Subjects | Financial Accounting, Business Economics, Business Communication, Statistics, Principles of Commerce |
| Foundation Law | Legal Methods, Law of Contracts, Constitutional Law I, Law of Torts, Legal History |
| Skills | Accounting proficiency, legal research, commercial writing, introduction to moot courts |
Years 3–4 — Core Law + Advanced Commerce (Semesters 5–8)
| Component | Details |
|---|---|
| Core Law Subjects | Criminal Law (BNS), Criminal Procedure (BNSS), Evidence (BSA), Family Law, Property Law, Administrative Law, Company Law, Jurisprudence |
| Advanced Commerce | Corporate Accounting, Income Tax, GST, Auditing, Cost Accounting, Banking & Insurance |
| Clinical Legal Education | Moot court, client counselling, trial advocacy, legal aid clinics (BCI mandates 4 clinical papers) |
| Internships | Tax advisory firms, law firms, banks, corporate legal departments, Big 4 firms |
Year 5 — Specialisation & Practice (Semesters 9–10)
| Component | Details |
|---|---|
| Specialisation Electives | Taxation Law (Direct & Indirect), Banking Regulation, Securities Law, International Trade Law, Transfer Pricing, Competition Law, Insolvency Law |
| Dissertation / Research | Research paper on a commerce-law topic (e.g., GST litigation, bank NPA resolution, transfer pricing disputes) |
| Placement Preparation | Campus placements with law firms, Big 4 accounting firms, banks, and corporates |
Mandatory Practical Components (BCI Requirement)
- Moot Court: Simulated court proceedings with memorial and oral arguments
- Internships: Multiple internships across tax firms, law firms, banks, and corporate legal departments
- Legal Aid: Participation in legal aid activities, legal literacy camps, and pro bono work
- Client Counselling / Negotiation: Simulated client interview and negotiation exercises
Skills Developed in B.Com LLB
Skills Developed During B.Com LLB
Commerce-Law Hybrid Skills
- Tax planning & litigation: Advising on income tax, GST, transfer pricing, and representing clients before ITAT, GST Tribunal, and courts
- Financial statement analysis: Reading and interpreting balance sheets, P&L accounts, and cash flow statements — essential for corporate law, M&A due diligence, and fraud investigation
- Audit & compliance: Understanding statutory audit requirements, internal controls, and corporate compliance under Companies Act 2013
- Banking regulation: Navigating RBI circulars, NPA management, SARFAESI proceedings, and fintech regulatory compliance
Legal Research & Analysis
- Case law research: Finding and analysing judicial precedents using databases (SCC Online, Manupatra, Indian Kanoon)
- Statutory interpretation: Applying complex tax statutes, RBI regulations, and SEBI guidelines
- Legal reasoning: Constructing arguments from principles, applying ratio decidendi, distinguishing precedents
- Legal writing: Drafting tax opinions, compliance memoranda, regulatory filings, and appeals
Professional Skills
- Oral advocacy and presentation skills from moot courts
- Quantitative analysis and financial modelling from commerce training
- Negotiation skills for commercial transactions and dispute resolution
- Ethical reasoning in both accounting and legal practice