Maharashtra National Law University Mumbai, in association with AIFTP-WZ and the Income Tax Appellate Tribunal Bar Association, Mumbai, is organising the Padma Vibhushan N.A. Palkhivala Memorial National Research Paper Competition 2026.
Eligibility
• Students from institutions across the country
• Each submission may be authored by up to two participants
Submission guidelines
• The Digital Personal Data Protection Act, 2023 and Tax Surveillance: A Constitutional Collision?
• The Faceless Tax Regime: Has the Objective of Enhancing Efficiency, Transparency, and Accountability Been Achieved, or Has the Right to Be Heard Become Illusory?
• 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
• There is no registration fee
• Manuscripts must be submitted through the prescribed Google Form
Other details
• Submission Deadline: 1 October 2026
• Announcement of Results: 31 October 2026
• Entries will be evaluated by a 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 taxation law publications
• Winner: ₹10,000 + Trophy + Certificate of Merit
• Runner-Up: ₹7,500 + Trophy + Certificate of Merit
• Second Runner-Up: ₹5,000 + Trophy + Certificate of Merit
How to apply
Interested participants may apply by submitting their manuscripts through the prescribed Google Form.
