Taxation Laws (Amendment) Bill 2021 – Part 2

17/07/2023 Taxation By jiten


Watch now Part 2 of the #Explainer by Abhishek Saxena, Founding Partner, Phoenix Legal on the Taxation Laws (Amendment) Bill, 2021.


This is in continuation to Part 1 of the Explainer. You can watch the part 1 here –


The Taxation Laws (Amendment) Bill 2021, after receiving the President’s assent and notifies in the official gazette is now called the Taxation Laws (Amendment) Act, 2021. In this act the parliament has done away with the contentious retrospective tax demand provisions.


The long awaited bill was the need of the hour, to clear the uncertainties in the minds of the investors. It also addresses inconsistencies with the taxation laws, especially with the tax demands. The bill brings more clarity to these laws and provides an impetus to the businesses.


In Part 1 of the Explainer, Abhishek had explained the background of the amendment and had taken us through the Vodafone-India and Cairn India taxation dispute.


Watch the upcoming Part 2 of the Explainer where Abhishek succinctly explains

– What are the new amendments,

– the shortcomings of the Act

– how does this enactment benefit India?


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