trends in Padma awardees Over the last three decades, the announcement of Padma Awards has quietly evolved into more than a ceremonial recognition of individual achievement. In my view, it has become a mirror reflecting India’s changing ideological and philosophical self-understanding. While officially apolitical, the pattern of Padma Award recipients reveals how the Indian state’s conception of merit, contribution, and national identity has shifted over time. In the mid-1990

Finance bill 2026 and its tax proposals on stock market transactions Focus: Securities Transaction Tax (STT) and Taxation of Share Buybacks The Finance Bill 2026 introduces two targeted but high-impact tax changes affecting capital markets: an increase in Securities Transaction Tax (STT) on equity derivatives, and a shift in the tax treatment of corporate share buybacks. While narrow in scope, both measures have meaningful implications for market liquidity, investor behaviour

I respectfully disagree with the view that a reserved-category candidate who scores higher marks can automatically take a general (open) category seat, even if that candidate reached the exam stage using relaxations that were not available to general candidates. My disagreement is  not with reservation itself , which is a constitutionally accepted policy. The disagreement is with  how this rule works in practice , and how it can unfairly disadvantage candidates who compete un

Revenue recognition remains the single most significant fraud risk area identified by the National Financial Reporting Authority (NFRA). In its inspection and enforcement memoranda, NFRA has consistently observed that revenue misstatements rarely arise from technical errors, but from deliberate misuse of judgment, premature recognition, suppression of variable consideration, and management override of controls. NFRA has emphasised that Boards and Audit Committees carry a heig