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His work also focuses on the design and implementation of tax policy, international taxation, and tax administration within the Government of India. Through assignments spanning field administration, transfer pricing, tax policy, and international cooperation, He has worked on issues involving multinational enterprises, cross-border taxation, regulatory design, and evidence-based policy formulation.
Evidence-Based Reform of India's Tax Withholding System
He developed a microsimulation model using statistically sampled tax return and transaction data from more than three million taxpayers to evaluate proposed reforms to India's tax withholding (TDS) system. The model provided the analytical basis for calibrating tax withholding rates and thresholds, and its recommendations informed amendments that were subsequently incorporated into the Finance Act, 2024, reducing compliance burden, refund outgo, and working capital blockage. See below
India's tax withholding system comprises multiple provisions with different tax rates and exemption thresholds, creating compliance costs for taxpayers and businesses while also contributing to large volumes of tax refunds and working capital blockage.
To support tax policy reform, he designed a microsimulation model that analysed anonymised, statistically sampled data from tax returns and withholding transactions covering more than three million taxpayers. The model simulated alternative policy scenarios and quantified their impact on revenue, taxpayer cash flows, refund outgo, and compliance burden.
The analysis supported the design of a simplified tax withholding regime with calibrated rates and thresholds. Several of the recommendations were subsequently incorporated into the Finance Act, 2024, demonstrating the role of data-driven modelling in evidence-based tax policy.
Risk-Based Analytics for Cross-Border Financial Flows
He has contributed to the development of a risk-based framework for identifying cross-border financial outflows with a higher likelihood of tax evasion. The framework utilised withholding tax and international remittance data reported by financial institutions to identify high-risk transactions for verification by tax authorities. By supporting data-driven case selection, the framework strengthened the efficiency and effectiveness of compliance and enforcement in international taxation.
National Taskforce for IT Enablement of Forms and Rules under the Income Tax Act, 2025
He has served as a member of the CBDT Taskforce for IT Enablement of Forms and Rules constituted as part of the implementation of the Income Tax Act, 2025. The taskforce was responsible for reviewing the prescribed rules and statutory forms to facilitate their digital implementation, ensuring that the legal framework could be translated into efficient, technology-enabled compliance and tax administration systems. The work involved close coordination between policy, legal, and information technology teams to support the successful operationalisation of the new legislation.
National Committee on Simplification of Income Tax Rules and Forms, 2025
He was a member of the CBDT Core Committee on Simplification of Income Tax Rules and Forms, which reviewed the existing compliance framework under the Income Tax Act, 2025 with the objective of reducing complexity and improving taxpayer experience. The committee examined statutory rules and prescribed forms to identify opportunities for simplification, improve clarity and consistency, reduce compliance burden, and strengthen the efficiency of tax administration while preserving legislative intent.
Comprehensive Review of India's Transfer Pricing Regime
During his tenure at Tax Policy Research Unit, he contributed to a comprehensive review of India's transfer pricing regime, combining empirical legal analysis, international benchmarking, and stakeholder consultations to identify opportunities for reform. The review included an analysis of two decades of judicial decisions, consultations with industry representatives, tax administrators, and members of the Income Tax Appellate Tribunal, as well as a comparative study of international best practices.
The review also evaluated the rules governing the computation of the arm's length price and assessed their impact on tax certainty, litigation, administrative efficiency, and revenue. Based on these analyses, a series of policy recommendations was developed and submitted to the Ministry of Finance, Government of India, where they are currently under consideration.
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