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RETHINKING TAX SEARCHES FOR THE DIGITAL AGE Syllabus: GS 3: Taxation Income tax act Why in the News? The Supreme Court’s hearing in Vishwaprasad Alva vs Union of India (2026) has reopened debate on the constitutional validity of extending Section 132 of the Income Tax Act to cover digital devices and virtual spaces. The case …
Read MoreOECD FINALISES PACT ON GLOBAL MINIMUM TAX Why in the News? Global agreement: The Organisation for Economic Co-operation and Development (OECD) finalised a pact on the 15% global minimum corporate tax, addressing concerns similar to those raised in environmental clearance processes. US carve-out: The deal exempts US-based multinationals from additional foreign taxes under the framework, …
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