Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
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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