A premier platform for aspiring tax advocates to demonstrate their prowess in the intricate field of revenue and fiscal jurisprudence.
About TNDALU Chennai
The Tamil Nadu Dr. Ambedkar Law University (TNDALU), established by the State of Tamil Nadu in 1997, occupies a unique position in the Indian legal landscape. It stands as the first full-fledged sui generis Law University in India, a distinction that highlights its specialized focus on legal education and research. This National Taxation Law Moot is hosted by the School of Excellence in Law (SOEL) in Chennai, the university’s flagship department renowned for academic rigor and a competitive spirit.
TNDALU has been at the forefront of legal innovation, operating through its Chennai campus and several affiliated colleges across the state. The university offers a diverse array of undergraduate programs, including 3-year and 5-year integrated degrees that blend law with interdisciplinary studies. By organizing high-stakes competitions like the K.R. Ramamani Memorial, TNDALU continues to bridge the gap between academic theory and courtroom practice. The institution’s reputation for excellence ensures that this moot remains one of the most prestigious events for students aiming to specialize in the niche yet vital field of taxation law.
About the National Taxation Law Moot
The 16th K.R. Ramamani Memorial National Taxation Law Moot Court Competition is a highly specialized event designed to test the analytical and advocacy skills of law students in the realm of direct and indirect taxes. Taxation law is often considered one of the most challenging areas of practice, and this National Taxation Law Moot provides a structured environment for participants to engage with complex fiscal statutes and judicial precedents.
The competition is split into two phases: a virtual preliminary stage and a physical final stage. This structure allows teams from across India to participate initially without travel hurdles while ensuring the final showdown happens in a professional courtroom setting. Participants can expect to improve their research abilities significantly, especially in navigating Income Tax Acts, GST regulations, and international tax treaties. The learning outcomes go beyond mere prizes, offering students a deep dive into the technicalities of revenue litigation.
Event Timeline
| Event | Date |
| Final Registration Deadline | January 27, 2026 |
| Last Date for Clarifications | January 30, 2026 |
| Memorial Submission (Soft Copy) | February 07, 2026 |
| Procedural Test (Online) | February 20, 2026 |
| Preliminary & Quarter-Final Rounds | February 21–22, 2026 |
| Semi-finals, Finals & Valedictory | March 08, 2026 |
Location and Mode
Mode: Hybrid (Virtual & Offline)
Location: School of Excellence in Law, TNDALU, Chennai.
This National Taxation Law Moot follows a hybrid format to maximize national participation. The Preliminary and Quarter-final rounds will be held online via Google Meet on February 21st and 22nd. However, the stakes rise as the competition moves offline for the Semi-finals and Grand Finale on March 8th, hosted at the prestigious TNDALU campus in Chennai. This allows finalists to experience the rich legal heritage of Chennai and interact directly with senior tax practitioners and judges.
Format and Structure
| Parameter | Details |
| Team Composition | 2 Speakers + 1 Researcher (or 2 Speakers) |
| Registration Fee | ₹1,180 (Including GST) |
| Round Types | Procedural Test, Preliminary, Quarter, Semi, & Finals |
| Institutional Limit | 1 Team per Institution |
Eligibility & Requirements
The competition is open to all students currently pursuing a 3-year or 5-year LL.B. degree from a recognized university or law school in India. Each institution is permitted to send only one team, making the selection process within colleges highly competitive. Participants must demonstrate a strong understanding of taxation principles and be proficient in legal research databases. Registration requires a two-step process: a provisional email followed by the completion of the official Google Form. Teams are also required to clear a Procedural Test (Online) on February 20th to ensure familiarity with the rules and the virtual platform.
Additional Highlights
- Certificate of Participation: All registered teams competing in the rounds will receive certificates.
- Specialized Focus: One of the few national moots dedicated exclusively to the nuanced field of Taxation Law.
- Expert Adjudication: Rounds are judged by senior tax consultants, advocates from the High Court, and industry experts.
- Cash Prizes: Awards are typically presented to the Winners, Runners-up, Best Speaker, and Best Memorial.
- Networking: An opportunity for students to interact with the Chennai tax bar and faculty of SOEL.
Contact Information
- Email: krramamani16@gmail.com
- Bank Name: State Bank of India (PNSB Branch, Raja Annamalaipuram)
- Account Name: Tamil Nadu Dr. Ambedkar Law University, Moot Court Association
- IFSC: SBIN0070688
