15th Padma Vibhushan N.A. Palkhivala Memorial National Moot Court and Research Paper Competition 2026

2026 marks the fifteenth edition of the Padma Vibhushan Nani A. Palkhivala Memorial National Moot Court Competition (NAPMCC). It is organised by the All India Federation of Tax Practitioners – Western Zone (AIFTP-WZ) and the Income Tax Appellate Tribunal (ITAT) Bar Association, Mumbai, in collaboration with Maharashtra National Law University Mumbai.

The competition is a platform for law students to engage with contemporary questions of tax law and constitutional interpretation. Over successive editions it has grown into a national platform that brings together law students alongside members of the Bar and the Bench, combining rigorous legal research with oral advocacy in a field – taxation – that few student competitions cover.

The event runs as two distinct competitions, and a participant may enter either or both:

• Moot Court Competition (NAPMCC) – team-based oral rounds on a released moot proposition, carrying a registration fee.
• Research Paper Competition (NAPRPC) – a written competition on set themes in taxation law, with no registration fee.

Each competition has its own registration form and its own prize structure, but both share the 16 September 2026 registration deadline and the 1 October 2026 submission deadline.

The fifteenth edition is being held virtually. The moot proposition was released on 8 August 2026, with clarifications sought by 26 August 2026 and released on 6 September 2026. Memorials are due by 1 October 2026.

The oral rounds run from the inauguration and Researcher's Test on 23 October 2026, through preliminary rounds on 24 and 25 October, quarter finals on 30 October, and semi finals, finals and the valedictory session on 31 October 2026.

Three themes have been set for this year's Research Paper Competition:

• The Digital Personal Data Protection Act, 2023 and Tax Surveillance: A Constitutional Collision?
• The Faceless Tax Regime: Has the Objective of Enhancing Efficiency, Transparency, and Accountability Been Achieved, or Has the Right to Be Heard Become Illusory?
• The Shifting Burden of Proof in Financial and Tax Laws: Has the Jurisprudence Evolved Unfairly? (with specific reference to the Prevention of Money Laundering Act, 2002; the Prohibition of Benami Property Transactions Act, 1988; the Goods and Services Tax regime; the Income-tax Act, 1961; and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015)

The Research Paper Competition is open to students from institutions across the country. Each submission may be authored by up to two participants. Manuscripts must be submitted through the designated Google Form on or before 1 October 2026.

Entries are evaluated by a panel comprising judges, advocates, chartered accountants and academicians. The three highest-ranked submissions receive cash prizes and certificates of merit. The winning paper will be considered for publication in the AIFTP-WZ Journal, the official online platform of the ITAT Bar Association, Mumbai, and other leading publications in the field of taxation law.

The registration fee for participation in the Oral Rounds of the Moot Court Competition is Rs 3,540 per team (inclusive of GST). The fee is payable by all registered teams and is strictly non-refundable in all circumstances, irrespective of whether the team ultimately participates in the oral rounds.

No registration fee is charged for the Research Paper Competition.

Payment is made by RTGS/NEFT to: All India Federation of Tax Practitioners, ICICI Bank Ltd., Savings Account No. 623501161215, IFSC ICIC0006235, Mumbai Fort Branch.

Register through the relevant Google Form – there is a separate form for the Moot Court Competition and for the Research Paper Competition, both linked below. Registration for both closes on 16 September 2026.

The brochure does not set out team composition or the detailed rules of procedure. Prospective participants should write to the organisers at nanipalkhivalamoot@mnlumumbai.edu.in for the moot proposition, the rules and any clarification on team size before registering.

MNLU Mumbai, established under the Maharashtra National Law University Act, 2014, began academic activity in 2015 and runs undergraduate, postgraduate, doctoral and executive programmes, with specialised centres in areas including taxation.

AIFTP was established in 1976 at the initiative of Shri Nani A. Palkhivala himself and today has more than 11,000 members and over 140 affiliated associations across five zonal divisions.

The ITAT Bar Association, Mumbai, established on 18 November 1965, has approximately 350 members. Shri Nani A. Palkhivala served as its President from 1967 to 2002. The competition is a tribute to his legacy, including his role in Kesavananda Bharati v. State of Kerala and his contribution to Indian tax jurisprudence.