14th RMLNLU-JSA International Legal Essay Writing Competition (RILEC) on Taxation Law [Cash Prizes Rs 30,000]

The Journal Committee at Dr. Ram Manohar Lohiya National Law University (RMLNLU), Lucknow, together with J. Sagar Associates (JSA), is organising the 14th edition of the RMLNLU International Legal Essay Writing Competition (RILEC). The theme for this edition is Taxation Law, and entries are invited from law students.

Since its inception in 2013, RILEC has covered areas such as International Arbitration, International Trade Law, Financial Regulatory Laws and Insolvency Law. Earlier editions were run in collaboration with Khaitan & Co. (11th), Lakshmikumaran & Sridharan (12th) and Luthra and Luthra Law Offices India (13th).

RMLNLU was established in 2006. Its Journal Committee promotes legal research and writing: besides running RILEC every year, it publishes two peer-reviewed journals, the RMLNLU Law Review and the RMLNLU Journal on CMET (Communication, Media, Entertainment and Technology) Law, and runs the RMLNLU Law Review Blog.

J. Sagar Associates (JSA), founded in 1991 by Jyoti Sagar, is a national law firm with 700+ attorneys across Ahmedabad, Bengaluru, Chennai, Gurugram, Hyderabad, Mumbai and New Delhi, practising in corporate and commercial, finance, dispute resolution, tax, regulatory and intellectual property work.

The sub-themes are indicative only, not exhaustive. Authors may choose any topic within the broad field of Taxation Law.

• Unilateral Digital Taxes vs. Bilateral Treaty Obligations: Examining the Legality of India’s Significant Economic Presence (SEP) Rule in the Context of Existing Tax Treaties
• Tax Offences and Anti-Avoidance Law in India
• Retrospective Taxation, State Fiscal Sovereignty, and Investor-State Dispute Settlement under Bilateral Investment Treaties
• Exploring India’s Transfer Pricing Overhaul
• Startup Taxation and Valuation Disputes: Post Angel Tax Abolition
• GST on Online Marketplaces, E-commerce and OIDAR Services

• Authors must be pursuing a 5-year integrated LL.B. (Hons.), a 3-year LL.B. or an LL.M. at any recognised university in India, or an equivalent law degree abroad, in the academic year 2026-2027.
• Co-authorship is allowed, with a maximum of two authors per entry, from the same or different institutions.
• Multiple entries by the same authors are not allowed.
• Entries must be original, unpublished and non-plagiarised.

• Word limit: 4,000 to 5,000 words, excluding footnotes.
• Formatting: Times New Roman 12 for the essay and 10 for footnotes; A4 paper; 1.5 line spacing; 1-inch margins on all sides; justified alignment.
• Citation: footnotes strictly in OSCOLA (4th edition). No endnotes or speaking (descriptive) footnotes.
• Plagiarism and AI limits: manuscripts above 20% plagiarism, or above 15% AI-generated content, will be rejected outright.
• Author details: give your name, contact details, current academic status (year of study, university) and an undertaking guaranteeing originality in the submission form only. Any mention of the author’s name or university in the entry, or the author’s name in the file name, leads to disqualification.

All entries are judged and ranked by JSA and the Journal Committee. The authors of the top six entries are selected for an offline conference, where they present their papers before a panel of judges and may use audio-visual aids such as a PowerPoint presentation. The final rankings are declared on the basis of these presentations. The conference is tentatively planned for March 2027; the organisers say its exact dates will be announced later.

• Authors of the top three entries receive a Certificate of Achievement and may, at JSA’s discretion, be offered an internship under the firm’s internship policy.
• Selected entries receive a Certificate of Merit.
• The top three entries will be published on the RMLNLU Law Review Blog, and selected entries may be considered for publication in the next issue of the RMLNLU Law Review.
• All participants receive a Certificate of Participation.

There is no registration fee stated in the official call or brochure. Submit your essay through the official Google Form (it asks you to sign in to a Google account) by 11:59 PM on 6 October 2026. Late entries will not be accepted. The Committee may modify, postpone or defer the competition, and copyright in all entries vests with the Committee. Any attempt to contact the judges, directly or indirectly, leads to disqualification.