NOTIFICATION New Delhi, the 25th August, 2015 G.S.R. 662(E).- In exercise of the powers conferred by section 87 of the Information Technology Act, 2000 (21 of 2000), the Central Government hereby makes the following rules further to amend the Information Technology (Certifying Authorities) Rules, 2000. 1. (1) These rules may be called the (2). They shall come into force on the date of their publication in the Official Gazette. 2. In the Information Technology (Certifying Authorit... ... ...

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI - 600 005 PRESENT: M.A. SIDDIQUE, I.A.S., PRINCIPAL SECRETARY / COMMISSIONER OF STATE TAX Circular No. 1(2019)/2020-TNGST (PP6/35622/2019) dated: 23.03.2020 Sub: - regarding. Ref: Circular No 125/44/2019-GST, dated 18.11.2019 issued by the Department of Revenue, Ministry of Finance, Government of India, New Delhi. ***** After roll out of GST ... ... ...

Interest received on compensation or enhanced compensation is taxable on receipt basis under the head "Income from other sources," subject to the statutory deduction available for such interest. Post-Ghanshyam amendments specifically govern this treatment and prevent interest under the Land Acquisition Act from retaining the character of exempt compensation. Accordingly, interest on enhanced compensation for compulsory acquisition of agricultural land does not qualify for the agricultural-land compensation exemption and is not taxable as capital gains.

Ex parte dismissal of an income-tax appeal for non-appearance, coupled with a decision on merits without effective representation, engages the requirements of fair hearing and natural justice. The assessee must have an opportunity to place relevant evidence before the first appellate authority. Where that opportunity has not been effectively available, the appellate matter requires fresh adjudication after a hearing, rather than retaining a dismissal based on non-appearance and merits decided without adequate representation.

Commencement of the Digital Personal Data Protection Act, 2023 is phased in three stages. Specified provisions, including sections 1(2), 2, 18-26, 35, 38-43, and section 44(1) and (3), operate immediately upon publication in the Official Gazette. Section 6(9) and section 27(1)(d) commence after one year. The remaining specified provisions, including sections 3-5, 7-17, 28-34, 36 and 37, commence after eighteen months.

Financial penalties are graded for personal-data non-compliance. A Data Fiduciary may face penalties for inadequate security safeguards or failure to notify the Board or affected Data Principal of a breach. Additional penalties apply to obligations concerning children and Significant Data Fiduciaries, while Data Principal duties, voluntary undertakings, and residual contraventions carry separate penalty exposure.

Section 44 makes consequential amendments connected with the Digital Personal Data Protection Act, 2023. It revises the listed Appellate Tribunals under telecom regulation, omits section 43A and a rulemaking provision under the Information Technology Act, 2000, and extends the section 81 proviso to preserve operation of the Digital Personal Data Protection Act, 2023. It also substitutes the Right to Information exemption with wording covering information relating to personal information.

The Central Government may issue Official Gazette orders necessary or expedient to address obstacles in implementing the Digital Personal Data Protection Act, 2023, provided the orders remain consistent with its provisions. The power cannot be exercised after three years from commencement, and every order must be laid before each House of Parliament as soon as practicable.

Central Government may amend the Schedule by notification, subject to a ceiling preventing any specified penalty from exceeding twice the amount originally specified. Each notified amendment has statutory force and takes effect on its notification date. The power permits revision of scheduled penalties within the prescribed ceiling, with immediate commencement through notification.

Parliamentary laying procedure requires rules and specified notifications to be placed before both Houses for an aggregate thirty-day period. Both Houses may jointly modify an instrument or determine that it should not be made or issued before expiry of the immediately following session. Modified instruments operate only in revised form, while annulment does not invalidate actions previously taken under them.

Section 40 authorises the Central Government, following previous publication and by notification, to make rules consistent with the Digital Personal Data Protection Act, 2023. Rules may govern Data Fiduciary notices, Consent Manager accountability and registration, personal data breach intimation, verifiable consent, children's personal data processing, Data Protection Impact Assessments, Significant Data Fiduciary measures, Data Principal requests and grievances, exemption standards, Board administration, and appeal filing and procedure.

Section 39 bars civil courts from entertaining suits or proceedings concerning matters within the Board's powers under the Digital Personal Data Protection Act, 2023. It further prohibits courts and other authorities from granting injunctions concerning action taken or proposed in exercise of powers under that framework, thereby excluding civil litigation and injunctive restraint in those matters.

Section 38 makes the Digital Personal Data Protection Act, 2023 supplementary to existing laws and preserves their concurrent operation. Where a provision under that framework conflicts with another law in force, the digital personal data protection provision prevails only to the extent of the inconsistency. It therefore combines cumulative legal application with a limited conflict-resolution rule favouring the data protection regime.

Public-access blocking may be directed after the Board reports monetary penalties against a Data Fiduciary on two or more occasions and advises blocking in the interests of the general public. Blocking may target information in a computer resource enabling the Data Fiduciary to offer goods or services to Data Principals in India. The Data Fiduciary must be heard, reasons must be recorded in writing, and intermediaries must comply with issued directions.

Section 36 empowers the Central Government to require the Board, any Data Fiduciary, or any intermediary to furnish information for the purposes of the Digital Personal Data Protection Act, 2023. This creates a statutory information-furnishing obligation for the Board and regulated entities when information is called for.

Good-faith actions or intended actions under the Digital Personal Data Protection Act, 2023 and its rules are protected from suits, prosecutions and other legal proceedings. The protection covers the Central Government, the Board, its Chairperson, Members, officers and employees for conduct undertaken or intended in good faith while exercising functions under the statutory framework.

Penalties imposed by the Board under the Digital Personal Data Protection Act, 2023 must be credited to the Consolidated Fund of India. All sums realised through such penalties are required to be deposited in that fund.

Significant breaches of the Digital Personal Data Protection Act, 2023 or its rules may result in a monetary penalty specified in the Schedule. The Board may impose the penalty only after completing an inquiry, determining that the breach is significant, and giving the concerned person an opportunity to be heard. Penalty assessment considers breach severity, affected personal data, repetition, gains or avoided losses, mitigation, proportionality, deterrence, and likely impact.

Voluntary undertakings may be accepted during compliance proceedings and may require specified action, restraint from action, or publication within a Board-determined period. Their terms may be varied with the undertaking giver's consent. Acceptance bars further proceedings on matters covered by the undertaking. Non-compliance with an accepted term is deemed a breach of the Act, following which action may proceed after an opportunity of hearing.

Alternate dispute resolution permits the Board, where it considers a complaint capable of resolution by mediation, to direct the concerned parties to attempt mediated resolution. The mediator may be selected by mutual agreement of the parties or in accordance with any law in force in India governing such mediation.