00976nam a22001097a 4500008004100000100004800041245007300089260003300162300003400195520060400229773003300833260713b           ||||| |||| 00| 0 eng d  aSingh, Manoj Kumar and   Anil, Niranjana J.  a IMO’s carbon levy and implications for India’s tax architecture  aEconomic & Political Weekly   a61(25), Jun 20, 2026: p.27-30  aThe International Maritime Organization’s proposed global carbon levy marks a significant shift in maritime climate governance and raises important questions for India’s taxation framework. This article examines the constitutional and legal issues involved in domesticating the levy, including its classification within India’s fiscal architecture and the legislative route required for implementation. It also analyses enforcement challenges, relating to customs administration. – Reproduced 

https://www.epw.in/journal/2026/25/commentary/imos-carbon-levy-and-implications-indias-tax.html
  aEconomic & Political Weekly