Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The SC held that digital KYC processes must be universally accessible for persons with disabilities. The Court issued comprehensive directions to RBI and other authorities to ensure inclusive digital infrastructure, mandating accessibility standards, alternative verification methods, and grievance redressal mechanisms. Key directives include developing accessible websites, providing sign language interpretation, allowing alternative identification methods, and establishing dedicated helplines. The ruling emphasizes digital access as a constitutional imperative under Article 21, requiring proactive state intervention to secure dignity and equal participation for marginalized populations. The writ petitions were disposed of without costs.
The SC held that digital KYC processes must be universally accessible for persons with disabilities. The Court issued comprehensive directions to RBI and other authorities to ensure inclusive digital infrastructure, mandating accessibility standards, alternative verification methods, and grievance redressal mechanisms. Key directives include developing accessible websites, providing sign language interpretation, allowing alternative identification methods, and establishing dedicated helplines. The ruling emphasizes digital access as a constitutional imperative under Article 21, requiring proactive state intervention to secure dignity and equal participation for marginalized populations. The writ petitions were disposed of without costs.
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