The NLS Forum curates pioneering research and current developments in the fields of law, public policy, social sciences and humanities.
Our work bridges academic scholarship, legal practice and
civil society discourse.
We present the University blog and five student journal blogs, where leading scholarship from around the world is edited by our faculty, researchers and students. To submit your work, please refer to the submission guidelines provided for each blog.
Simultaneity and Constitutional Accommodation: A Comment on the Proposed One Nation One Election Bill
September 29, 2026
This piece argues that the Constitution (One Hundred Twenty-Ninth) Bill, 2024, in its present form, lacks sufficient constitutional safeguards. The Bill’s simultaneous-election framework is not merely an administrative reform but a structural change that places State legislative cycles in dependence on the Lok Sabha’s electoral cycle. Its provisions create significant constitutional concerns, particularly truncated assembly terms, potentially prolonged deferrals, and unguided discretion vested in the Election Commission.
The TOLA, 2026 Effect: A Stable Tax Regime for Business Trusts
October 13, 2026
The Taxation and Other Laws (Amendment) Act, 2026 (‘TOLA, 2026’) has recently amended some provisions of the Income Tax Act, 2025 (‘IT Act, 2025’). The amendment to Schedule V, Serial No. 5.D, clause (b) of the IT Act, 2025, provides tax exemption on dividends received by unitholders of business trusts. Section 2(21), IT Act, 2025 […]