The Government is focusing on making India a USD 5 trillion economy by improving its trade policies and tax structure. To achieve the same, a High Level Advisory Group (HLAG) was constituted by the Minister of Commerce in September, 2018. The committee consisted of 12 members who have been asked to provide suggestions on ways to promote the country’s trade, investments and other economic activities. One of the recommendations found in the report of HLAG is ‘Elephant Bond’.
from taxmann.com News https://www.taxmann.com/topstories/222330000000019628/what-are-‘elephant-bonds’.aspx
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