Section 2 of the Indian Evidence Act, 1872, positioned in the preliminary portion under the subject of repeal of enactments, was repealed by section 2 and the Schedule to the Repealing Act, 1938. It is therefore identified as a repealed statutory provision, and its stated subject of repeal of enactments no longer operates as a provision within the legislative framework of that Act.

Article 226 writ jurisdiction is ordinarily unavailable to challenge an appealable GST order when the statutory appellate remedy remains open. Repeated opportunities of hearing, including personal hearings fixed at the taxpayer's convenience, must be used before seeking writ review. Failure to participate in those hearings weighs against invoking extraordinary jurisdiction to present factual or legal submissions for the first time.

Section 1 names the Indian Evidence Act, 1872, extends it throughout India, and provides that it applies to judicial proceedings before courts, including courts-martial, except those convened under specified military disciplinary enactments. Its application excludes affidavits presented to a court or officer and proceedings before an arbitrator. Territorial application was extended to specified Union territories, and the former exclusion relating to Jammu and Kashmir was omitted.

Social Welfare Surcharge on imported goods remains separately leviable where Basic Customs Duty and Additional Duties of Customs are discharged through duty credit scrips. Neither the Foreign Trade Policy nor the relevant exemption arrangements contemplate debit of the surcharge through such scrips. As a scrip is a mode of duty payment rather than an exemption from duty, the surcharge is payable in cash by the importer. Earlier surcharge debits made through duty credit scrips are accepted as revenue duly collected, without insistence on cash recovery.

Timely filing became a condition for deductions under Part C of Chapter VI-A from assessment year 2018-19. Before 1 April 2021, return processing did not permit adjustment of a Section 80P deduction merely because the return was filed after the prescribed due date; delayed filing also fell outside the incorrect-claim adjustment. Delay condonation was available for the relevant returns claiming Section 80P deduction. Consequently, deduction claims in delayed returns for the relevant assessment years remained allowable at the processing stage.

Intended third-party beneficiaries may enforce a commission expressly reserved for them where a supply contract creates a trust or dedicated fund in their favour, despite no direct privity with the purchaser. An original Indian agent identified in the supply contract remained entitled to the full commission after performing agency functions; unilateral derecognition and replacement did not displace that entitlement where termination was unproved and the later nominee performed no agency function. A later-nominated agent asserting a competing claim may be joined to ensure that entitlement to the same fund binds all claimants and prevents further litigation.

Employee appointment requires declarations of fidelity, secrecy, domicile, and acceptance of the Employees' Service Regulations. Employees undertake to perform duties faithfully and must not disclose Authority-related information or information concerning persons dealing with the Authority to unauthorised persons. They must prevent unauthorised access to relevant Authority books and documents. Employees must declare their domicile and, where it differs from their place of birth, state the reasons. They must also agree to be bound by the service regulations as in force from time to time.

Appointment and disciplinary functions are allocated for Executive Directors, Officers and Multi-Tasking Staff. The Authority appoints Executive Directors, the Chairperson appoints Officers, and the Executive Director appoints Multi-Tasking Staff. Disciplinary authority differs by penalty: minor and major penalties are assigned respectively to the Chairperson and Authority for Executive Directors, the Executive Director and Chairperson for Officers, and the Division Chief and Executive Director for Multi-Tasking Staff.

Recruitment to Executive Director and Grades A to F operates through promotion, deputation, contract appointment and, ordinarily for Grade A, direct recruitment. Grade-specific age limits, qualifications, experience and stream-wise eligibility apply to general, legal, research, information technology, engineering and official language posts. Selection committees include internal and external members, while deputation terms are settled with the lending organisation. Age, qualification and experience requirements may be relaxed on recorded reasons. Reservation and concessions follow Central Government directions, and eligible initial appointees must meet medical fitness and antecedent-verification requirements.

Any interpretative doubt concerning the International Financial Services Centres Authority (Employees' Service) Regulations, 2026, must be referred to the Chairperson or to another authority specified by the Chairperson. The Chairperson's decision on the referred matter is final, giving conclusive effect to the resolution of interpretative uncertainty under the regulations.

Regulation 116 repeals the 2020 employee service framework from commencement and modifies the service conditions of existing whole-time employees under the 2026 framework. Actions taken under the repealed framework are treated as having been taken under corresponding provisions of the 2026 framework. Accrued appeal rights available before commencement remain protected.

Employee declaration requirements require every whole-time employee of the Authority to subscribe to declarations in Forms A to C contained in the Appendix. The obligation operates as the default requirement for the Authority's whole-time employees unless otherwise specified. Subscription must be made through the prescribed Appendix forms in each case, subject to an express variation of that requirement where the applicable requirements so provide.

Employees must subscribe to insurance schemes or funds instituted for employees and their families and comply with their governing rules. Mandatory subscription does not reduce otherwise admissible superannuation benefits. An employee need not subscribe where an exemption applies under the rules governing the relevant insurance scheme or fund.

Whole-time employees joining the Authority must, unless the regulations otherwise specify, become members of the IFSCA New Pension Scheme from their date of joining. Membership is automatic upon entry into service and subjects each such employee to the Scheme's provisions.

Gratuity is payable on retirement, death, medically certified disablement, resignation after five years of continuous service, and non-punitive termination after five years. Employees with less than five years of continuous service receive gratuity under the Code on Social Security, 2020. The Authority may specify gratuity for employees completing ten years of service, but the amount cannot be below the Code entitlement. It may create a gratuity trust and withhold gratuity during pending proceedings, subject to their outcome and recoveries.

Deputation and external assignment of an Authority employee to serve under another employer may be permitted on terms and conditions specified by the Competent Authority. Such placement cannot be imposed against the employee's will. Deputation is prohibited during the first ten years of employment unless otherwise decided in accordance with the applicable deputation policy.

Regulation 110 permits the Authority to allow its employees to be deputed to military service. Such permission is discretionary and subject to terms and conditions determined by the Authority for each employee and the relevant military-service deputation.

Travelling and halting allowances for employees are payable at rates and on terms and conditions approved by the Competent Authority from time to time. Applicable payment rates and conditions may therefore be determined and revised periodically through the approval-based framework.

Medical aid facilities must be provided to employees and eligible dependents for illness, accident-related injuries, hospitalisation, and domiciliary treatment under applicable guidelines. Comprehensive health insurance may additionally cover all employees and their dependents, subject to terms and conditions determined by the Authority. This insurance option operates alongside the general medical aid framework.

Vigilance-case procedures apply to alleged corrupt practices, including disproportionate assets, criminal misconduct, improper purpose, and corrupt exercise or non-exercise of powers. Investigation may be entrusted to an approved external agency with the Chairperson's approval. Where a prima facie case emerges, advice may be sought on disciplinary proceedings, and the inquiry may be conducted by a specially nominated officer. The Inquiry Officer's report is considered with advice on the charges and appropriate penalty, after which the Competent Authority determines the penalty.