Income Tax Law: Semantics and Beyond

Title: Income Tax Law: Semantics and Beyond

Published on: February 12, 2025

Published in: The Hindu Business Line

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Dr. Ashrita Prasad Kotha

Co-author: Pragya Kaushik (NLS BA LLB 2019)

Scrapping archaic provisions and simplifying language are welcome. But systemic issues affecting taxpayer morale must also be addressed.

Views expressed in this article are solely those of the author and do not reflect the opinion or stand of the University.