ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Articles by Sanjana KrishnanSubscribe to Sanjana Krishnan

The Curious Case of PAN–Aadhaar Linkage

The Government of India’s justification for removing any distinction between a permanent account number allotted based on the Aadhaar and one allotted based on identification documents other than Aadhaar is examined. The government claims that this measure will end black money and money-laundering. Whether Aadhaar linkage to PAN truly identifies those holding financial instruments and undertaking financial transactions and whether it will save India the embarrassment of incorrect reporting as part of the nation’s Foreign Account Tax Compliance Act and Common Reporting Standard obligations are explored.

Understanding the Indian Regulatory State

Regulation in India: Design, Capacity, Performance edited by Devesh Kapur and Madhav Khosla, New Delhi: Hart Publishing, 2019; pp 448, ₹ 602 (paperback).

Caste, Religious Institutions and Domination

The Tuljabhavani and Matangi temples in Osmanabad District in Maharashtra display the relation between religion, caste and power structure in society. The history of these two temples and a study of the priestly hierarchy and practice of rituals, one dominated by the Marathas and the other by the Mahars, shows how caste continues to maintain its stranglehold, albeit in different forms.

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