01036nam a22001337a 4500 533891 533891 260713b ||||| |||| 00| 0 eng d Singh, Manoj Kumar and Anil, Niranjana J. 61618 IMO’s carbon levy and implications for India’s tax architecture Economic & Political Weekly 61(25), Jun 20, 2026: p.27-30 The 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 Economic & Political Weekly AR 0 0 ddc 0 0 409076 IIPA IIPA 2026-07-13 61(25), Jun 20, 2026: p.27-30 AR139350 2026-07-13 AR