Corporate tax laws in India are cumbersome, complex and have undergone several amendments. Several judgements overlap and contradict each other. Tax incentives like those for units setup in tax-free zones, export oriented units and special economic zones have given rise to multiple interpretations and disputes. Attorneys and accountants need in-depth knowledge of the provisions including the history of amendments and related judgements and work as a team to facilitate compliance through, inter alia, harmonious construction of complicated laws.