The Maharashtra National Law University (MNLU) Mumbai, in collaboration with the All India Federation of Tax Practitioners – Western Zone (AIFTP-WZ) and the Income Tax Appellate Tribunal Bar Association in Mumbai, has unveiled the 15th edition of the Padma Vibhushan NA Palkhivala Memorial National Research Paper Competition set for 2026. This prestigious event aims to provide a unique platform for students to exhibit their analytical, research, and legal writing prowess, focusing on the latest issues in taxation law and related disciplines.
Objective of the Competition
The NA Palkhivala Memorial National Research Paper Competition is designed to complement the Memorial National Moot Court Competition. It encourages participants to delve into contemporary legal questions, fostering the development of innovative perspectives and contributing significantly to the academic and policy dialogue.
Themes
This year’s competition invites submissions on the following thought-provoking themes:
- 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? This theme specifically explores 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 Details
The competition is open to students from educational institutions nationwide, allowing submissions authored by up to two participants. Notably, there is no registration fee, and entries must be submitted through a designated Google Form.
Important Dates
Participants should note the following key dates:
- Submission Deadline: October 1, 2026
- Announcement of Results: October 31, 2026
Evaluation and Publication
A panel of esteemed judges, including judges, advocates, chartered accountants, and renowned academicians, will evaluate the entries. The top three submissions will receive cash prizes and Certificates of Merit. Furthermore, the winning paper will be considered for publication in the AIFTP-WZ Journal, the official online platform of the ITAT Bar Association, Mumbai, and other prominent publications in taxation law.
Prizes
The competition offers the following rewards:
- 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 and Materials
Participants can access the submission form here. Detailed competition materials and guidelines are available here. Stay updated and connect with the event via Linktree, Instagram, and LinkedIn.
