Article
Section 9D Of MMDR Act: Recent Amendment Which Reopens The Tussle Over Taxation Of Minerals
The article discusses the key changes introduced in the recent amendment to Section 9D of the Mines and Minerals (Development and Regulation) Act. which provides certainty, price parity, and uniform taxation across the country. It also discusses the background of the said amendment, which necessitated this amendment.
Lakshmikumaran & Sridharan