Uniformity in fund taxation: Close, but not there yet

Under the Indian regulatory framework, capital can be pooled under different fund structures like mutual funds, infrastructure debt funds (IDFs), real estate investment trusts (REITs), infrastructure investment trusts (InvITs) and alternative investment funds (AIFs). Though each structure is taxed differently, the previous three Union Budgets have introduced several changes that bring a certain degree of […]

Battle of Economic Ideas – Part III

This is the third and final post in our blog series on the Battle of Economic Ideas. You can read the first post here, and the second post here. In the first post, we traced the emergence of a rational and modern society during the Age of Enlightenment (1650s-1780s). The subsequent era of the Classical Liberals (1750s to […]

Battle of Economic Ideas – Part II

This is the second post in our blog series on the Battle of Economic Ideas. You can read the first post here The underlying theme in the previous post was the emergence of a rational and modern society during the Age of Enlightenment (1650s-1780s). Thinkers like Rene Descartes and John Locke questioned feudal doctrines of the past, […]

Battle of Economic Ideas – Part I

The power of ideas cannot be undermined. While the people and the events linked to them may wither, ideas can live for eternity. It is perhaps for this reason that John Maynard Keynes had written, “…the ideas of economists and political philosophers, both when they are right and when they are wrong, are more powerful […]

Simplifying taxation for all alternative investment funds

Alternative Investment Funds (AIFs) in India have emerged as a robust and well-regulated platform for providing growth capital to various sectors of the economy. AIFs not only provide equity but also debt funding to sectors that are currently not touched by banks. Though the AIF industry has grown to form an important part of India’s […]

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