K Nazreen Haider, National University of Advanced Legal Studies
The overlap between Media and Taxation is not quite as obvious as one would hope in a jurisdiction like India. The field is not expansive, and resources or deliberations that directly link the two fields of law are rare. A mere superficial investigation into the taxation that is applicable to the various media sources in the country is not sufficient or the aim of this project, but rather the interconnection between the two, and how taxation is often used as a tempering mechanism to effectively regulate Freedom of Press. As the mouthpiece that amplifies singular voices into a collective cry, the Freedom of Press granted to Media is also a metastatic amalgamation of Freedom of Speech of individuals who are heard through the Media, for better or for worse. This article shall look into the effect modes of taxation has had on this quality of media enterprise in recent human history.