14th RMLNLU-JSA International Legal Essay Writing Competition 2026
The RMLNLU International Legal Essay Competition 2026 invites law students to submit original research on Taxation Law. The Journal Committee of Dr. Ram Manohar Lohiya National Law University (RMLNLU), Lucknow, in association with J. Sagar Associates (JSA), is organising the 14th edition of the RMLNLU International Legal Essay Writing Competition (RILEC).
The competition gives students an opportunity to research contemporary taxation issues, develop legal writing skills and compete for cash prizes. In addition, the top six entries will receive an opportunity to present their papers at an offline conference. The last date for manuscript submission is 6 October 2026 at 11:59 PM.
About the RMLNLU-JSA International Legal Essay Competition
RMLNLU established itself in 2006 with the objective of providing quality legal education and encouraging legal research and writing. The university promotes advocacy, legal scholarship and an academic environment that responds to emerging developments in law.
The competition is organised by the RMLNLU Journal Committee in collaboration with JSA. The Journal Committee works to promote legal research and writing and publishes the RMLNLU Law Review and the RMLNLU Journal on Communication, Media, Entertainment and Technology Law. It also operates the RMLNLU Law Review Blog as a platform for discussion on contemporary legal issues.
JSA is a leading Indian law firm with practices covering corporate and commercial law, finance, dispute resolution, tax, regulatory matters and intellectual property. The firm works with domestic and international clients across several sectors.
For the RMLNLU-JSA Essay Competition 2026, participants will research issues connected with taxation law. The competition therefore offers a useful opportunity for students interested in tax law, corporate law, international taxation and emerging regulatory questions.
The entries will be evaluated and ranked by JSA and the Journal Committee. The top six authors will then participate in an offline conference, where they will present their papers before a panel of judges. Their final rankings will depend on both the quality of their papers and their conference presentations.
Themes and Eligibility
The central theme of the RMLNLU International Legal Essay Competition 2026 is “Taxation Law.” The organisers have provided several sub-themes to help participants identify suitable research questions. However, these sub-themes are indicative and not exhaustive.
Suggested areas include:
- Unilateral Digital Taxes vs. Bilateral Treaty Obligations: The legality of India’s Significant Economic Presence (SEP) rule in the context of existing tax treaties.
- Tax Offences and Anti-Avoidance Law in India: Contemporary questions surrounding tax offences and anti-avoidance measures.
- Retrospective Taxation, State Fiscal Sovereignty and ISDS: The relationship between retrospective taxation and investor-state dispute settlement under bilateral investment treaties.
- India’s Transfer Pricing Overhaul: Developments and reforms in India’s transfer pricing framework.
- Startup Taxation and Valuation Disputes: Issues arising after the abolition of angel tax.
- GST on Online Marketplaces, E-commerce and OIDAR Services: Taxation challenges involving digital businesses and online services.
Participants can develop their essays around these areas or explore another relevant issue within the broader theme of Taxation Law.
Eligibility
The competition is open to students pursuing a 5-year integrated LL.B. (Hons.), 3-year LL.B. or LL.M. programme during the academic year 2026–27.
Students from recognised universities in India can participate. The competition also allows students pursuing an equivalent law degree from a university outside India to participate.
Co-authorship is permitted, with a maximum of two authors. The authors can belong to the same or different institutions. However, the same authors cannot submit multiple entries.
Every submission must remain original, unpublished and free from plagiarism.
Submission Guidelines, Prizes and Benefits
Participants must submit an essay of 4,000–5,000 words, excluding footnotes. The manuscript should follow the prescribed formatting requirements.
The essay should use:
- Times New Roman, 12-point font for the main text.
- Times New Roman, 10-point font for footnotes.
- A4 paper size.
- 1.5 line spacing.
- 1-inch margins on all sides.
- Justified alignment.
Participants must use OSCOLA, 4th edition, for footnote citations. The organisers do not permit endnotes or descriptive “speaking” footnotes.
The submission must also include the author’s name, contact details, current academic status and an undertaking confirming the originality of the work. However, participants must not mention their name or university within the essay itself. The author’s name must also not appear in the submitted file name. Any indication of the author’s identity in the manuscript can lead to disqualification.
Participants must submit their essays through the designated submission form:
Submit Your Essay – RMLNLU-JSA Competition 2026
Prizes
The competition offers the following cash prizes:
- Winner: ₹15,000
- First Runner-up: ₹10,000
- Second Runner-up: ₹5,000
Beyond the cash prizes, the competition provides several additional benefits. The authors of the top three entries will receive a Certificate of Achievement and may receive an internship opportunity with JSA, subject to the firm’s Internship Policy.
Selected entries will receive a Certificate of Merit. The top three essays will also be published on the RMLNLU Law Review Blog. In addition, selected submissions may receive consideration for publication in a forthcoming issue of the RMLNLU Law Review Journal.
All participants will receive a Certificate of Participation.
The competition therefore combines legal research, writing, presentation and potential publication opportunities. It can be particularly valuable for students who want to build a profile in taxation law and academic legal writing.
Important Dates and How to Submit
The most important deadline for the RILEC 2026 is:
Last date for manuscript submission: 6 October 2026, 11:59 PM
The organisers have stated that they will not accept late entries.
After the initial evaluation, the authors of the top six entries will receive an opportunity to participate in the offline conference. The conference is tentatively scheduled for March 2027, although the exact dates will be announced later.
At the conference, the selected participants must present their papers before a panel of judges. Participants can use suitable presentation methods, including audio-visual aids such as PowerPoint. The final ranking will take the paper presentation into account.
For submission, participants should carefully follow the formatting, anonymity, originality and citation requirements before uploading their manuscript.
Submission Form:
RMLNLU-JSA Essay Competition Submission Form
Queries:
Contact Persons:
- Rea Agrawal: 8080309856
- Pallakshi Pandiya: 9889938676
- Aarush Mishra: 7838650561
- Eshant Kumar: 8218799160
- Khushi Jain: 7206222620
Participants can also consult the official brochure for the complete competition rules and submission requirements:
Download the RILEC 2026 Brochure
The RMLNLU International Legal Essay Competition 2026 is therefore a strong opportunity for law students interested in taxation, legal research and academic writing. With cash prizes, publication opportunities, certificates and a possible JSA internship opportunity for top performers, participants can gain both academic and professional value from the competition.
