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100			_aSingh, Manoj Kumar and Anil, Niranjana J. _961618
245			_a IMO’s carbon levy and implications for India’s tax architecture
260			_aEconomic & Political Weekly
300			_a61(25), Jun 20, 2026: p.27-30
520			_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
773			_aEconomic & Political Weekly
942			_cAR