The Research Paper Competition is conceived as a complement to the N.A. Palkhivala Memorial National Moot Court Competition and seeks to provide students with a platform to showcase their analytical, research and legal writing skills while engaging with contemporary developments in taxation law and allied fields.

The Competition encourages participants to explore novel legal questions, develop innovative perspectives and contribute meaningfully to academic and policy discourse.

Themes

1. The Digital Personal Data Protection Act, 2023 and Tax Surveillance: A Constitutional Collision?

2. The Faceless Tax Regime: Has the Objective of Enhancing Efficiency, Transparency, and Accountability Been Achieved, or Has the Right to Be Heard Become Illusory?

3. The Shifting Burden of Proof in Financial and Tax Laws: Has the Jurisprudence Evolved Unfairly? (with specific reference to the Prevention of Money Laundering Act, 2002; the Prohibition of Benami Property Transactions Act, 1988; the Goods and Services Tax regime; the Income-tax Act, 1961; and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.)

Participation

The Research Paper Competition is open to students from institutions across the country. Each submission may be authored by up to two participants.

There is no registration fee for participation in the Research Paper Competition. Participants are required to submit their manuscripts through the prescribed Google Form.

Important Date

Submission Deadline: 1 October 2026

Announcement of Results: 31 October 2026

Evaluation & Publication

Entries will be evaluated by a distinguished panel comprising judges, advocates, chartered accountants and eminent academicians.

The three highest-ranked submissions will receive cash prizes and Certificates of Merit.

The winning paper will be considered for publication in the AIFTP-WZ Journal, the official online platform of the ITAT Bar Association, Mumbai, as well as other leading publications in the field of taxation law.

Prizes

● Winner — ₹10,000 + Trophy + Certificate of Merit

● Runner-Up — ₹7,500 + Trophy + Certificate of Merit

● Second Runner-Up — ₹5,000 + Trophy + Certificate of Merit

Submission & Materials

Submission Form: https://forms.gle/LmnuZhB2TfnmkgBJA

Competition Materials / Guidelines: https://drive.google.com/drive/folders/1UsKYztgtPTf8mFP6hsgjKZ_OjlENrv_c?usp=sharing

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