ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Questioning Citizenship-based Taxation in Budget 2020

The proposal in the Finance Bill, 2020 to introduce taxation on the basis of citizenship for those non-resident Indians who do not pay tax in their countries of residence has proven to be controversial. It creates an altogether new basis for taxation of income under Indian laws. While criticisms related to its (unintended) impact are justified, there is also a need to examine the constitutional validity of this move given the extraterritorial nature and impact of the tax.



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Updated On : 23rd Feb, 2020

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