Scrapping of Retrospective tax laws by Taxation Laws (Amendment) Bill, 2021

Priyansha Gupta, a fourth year law student at Jaipur National University, Jaipur, discusses the need and elimination of retrospective laws of Taxation which came into force in 2012. It comprises of the history of this law, why this law was enforced at that time, was it the right decision or not.

She also discusses the neccesity of this law at present time and its after effects for betterment of India financially.