| Cover Photo | |
| From the Editor | K. Gopal |
| President’s Communique | Pankaj Ghiya |
| Constitution – Indian Judiciary | Dr. M.V.K. Moorthy |
| The road towards regulation – Compliance introduced for Virtual Digital Assets for the purposes of the Prevention of Money Laundering Act, 2002 | Aditya Ajgaonkar |
| Law of reassessment- An examination of recent judgments of various High Courts | Arjun Gupta |
| Time Limits for Compounding of offence under the Income Tax Act, 1961 | Sham V. Walve |
| Tax liability of Charitable institutions / Trusts under the provisions of Income Tax Act, 1961 | Mandar Vaidya and Jitendra Singh |
| An Understanding of Prohibition of Benami Property Transactions Act, 2016 | I. P. Pandey |
| Virtual Digital Assets (VDAs)Heralding the New Era of Taxation | Ashish Kapoor |
| Some Aspects of Taxation of Limited Liability Partnership Firm | R.V. Shah |