Explained: Retrospective Taxation in India | UPSC/IAS 2021
Автор: BYJU'S IAS
Загружено: 2021-08-13
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Описание:
A retrospective tax is a tax imposed on a transaction or deal that was conducted in the past. The retrospective tax law was introduced in 2012 and since then, it has been criticised by many and it had even been dubbed ‘tax terrorism’.
Retro tax cases were overturned by international arbitration tribunals against India in two high profile cases, Vodafone and Cairn Energy. But in August 2021, the Government of India passed a bill in the Lok Sabha to bury this controversial retro tax law.
In this video lecture, you can learn all about the retrospective tax law in India. This is an important topic for the UPSC exam economy segment.
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Cairn Tax Dispute
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Watch the entire Explained Series here:
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