Centre for Tax Laws

About NALSAR Law Review

Centre for Tax Laws engages with creating discourse on Taxation Laws and Policy. It seeks to encourage an intradisciplinary approach towards the study and research in Taxation and actively explore its intersectionality with constitutional law, history and larger questions around tax justice. Towards this end, the Centre creates academic scholarship and conduct workshops for industry professionals and students, and makes our research accessible to all.

Our Work

Research and Publication

In pursuance of our research-oriented objectives, NALSAR Centre for Tax Laws collaborated with Nishith Desai and Associates to publish a paper on Tax, Trade and Investments in 2021. Centre also developed a policy paper on TDS on Virtual Digital Assets : A Report on the Effects of the 1% TDS on Tax Revenue and User Trends in June 2024 to examine the impact tax revenues of the exchequer and on user trends due to the imposition of 1% withholding tax/tax deduction at source (TDS) applicable on transfer or trade of virtual digital assets (VDAs) by Indian users.

Blogs

Centre’s Blog publishes write-ups on contemporary issues in direct taxes, indirect taxes and international taxation. In keeping with the Centre’s agenda to facilitate an intradisciplinary approach to tax laws, the blog entries are not confined only to discussion on tax aspects but also juxtapose the same in the context of other laws as constitutional law, administrative law or labour law.

Training

The Centre undertakes training sessions for Trainee Officers of the Indian Revenue Services at National Academy of Direct Taxes, Nagpur. The Centre in collaboration with NADT, Nagpur also offers  and organize thematic short-term training programs, seminars, conferences and workshops in the areas of mutual interest and in association with relevant national/ international industry partners.

Collaboration

The Centre has collaborated with Taxmann’s Publications to undertake research and development, knowledge creation and publications in tax laws and policy and offer Certificate and Diploma Programmes in the relevant areas.