Journal Press India®

VISION: Journal of Indian Taxation


Double-blind Peer-reviewed (Refereed) Journal

Published By: Journal Press India
Print ISSN: 2347-4475; e-ISSN: 2395-2571
Editor/s: Dr. Prasant Kumar Panda and Dr. M. M. Sury
Frequency: Bi-annual
Indexation: Index Copernicus International (ICV 2019 - 92.03), Google Scholar, EBSCO, Summon (ProQuest), Indian Citation Index, Cross-Ref, CNKI Scholar, Research Gate, J-Gate and Scilit.


To foster and promote a thorough understanding of Indian tax system, tax policy and laws and their implications for domestic and international business practices.

Aims and Scope

Vision is a bi-annual double blind peer-reviewed journal that examines and analyses policy and laws relating to business and taxation in India. The journal invites manuscripts which explores issues related to taxation laws, business laws, tax policy, public finance, national and sub-national fiscal management, federal fiscal transfers and other such issues that have implications for both the theory and practice of taxation. The scope of papers, however, is not limited to the above themes and those papers that contribute to an overall understanding of the functioning of the business and taxation laws and their implications for business are also welcome. The journal intends to serve the interests of academicians, tax professionals, business executives, government functionaries and others interested in taxation in India.

Current Issue: Volume 8, Issue 1 (January - June 2021)


Table of Contents

The Indian Thin Capitalisation Rules
Akshay Saxena

Doi: 10.17492/

Pages: 38-53

Published Online: June 12, 2021

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