Each cyber cafe must register with a designated registration agency and obtain a unique registration number. Access to computer resources requires prior user identification, retention of authenticated identity records, and logging of user, terminal, and session details. Logs, website-access history, and proxy-server records must be securely retained, protected against alteration, and backed up for at least one year; monthly usage reports are required. Operators must maintain specified physical-layout, time-synchronisation, anti-tampering, content-control, staff-record, and illegal-activity prevention measures, cooperate with inspections, and report reasonable suspicion concerning users to police.

Section 438 of the Code of Criminal Procedure does not list initiation of proclamation and attachment proceedings under Sections 82 and 83 as a statutory exclusion from anticipatory bail. Although anticipatory bail is ordinarily unavailable to a proclaimed offender, a proclamation initiated after an application is filed does not itself prevent consideration on merits. Relevant factors for interim protection pending investigation include unexplained delay in the FIR, substantially similar prior allegations against others, and the applicant's undertaking to cooperate. Protection may operate until the charge-sheet, subject to appearance before the investigating officer, cooperation, and safeguards against misuse.

Reassessment under the statutory framework for an eligible assessee became the operative remedy after the petitioner opted to pursue reassessment. The pending writ challenges required no further adjudication because a related order had already addressed the available course of action. The petitioner retained liberty to pursue the remedy in accordance with that related order, and the connected miscellaneous petitions were also closed.

Documented opening cash balances, supported by prior withdrawals from multiple bank accounts and a cash-flow statement, explained subsequent cash deposits. Where the cash-flow statement and bank records establish the source and no defect is identified, an addition cannot rest solely on assumptions about normal human behaviour or preponderance of probabilities. The cash deposits were treated as explained, and the addition was deleted.

Body corporates handling sensitive personal data or information must publish a privacy policy, obtain written consent before collection, collect data only for a lawful and necessary purpose, provide collection notices, limit retention and use, and permit review and feasible correction. Third-party disclosure generally requires prior permission, subject to contractual, legal, government-agency, and lawful-order exceptions. Transfers require equivalent data protection and contractual necessity or consent. Reasonable security practices require documented information-security controls, with regular independent certification or audit.

Intermediaries had to publish user-facing policies prohibiting unlawful, harmful, infringing, deceptive, malicious and security-threatening content. They could not knowingly host, publish, transmit or modify prohibited information. On acquiring knowledge or receiving qualifying written notice from an affected person, an intermediary had to disable the information within thirty-six hours and preserve associated records for at least ninety days. Further obligations included reasonable security practices, cyber-security incident reporting, lawful assistance to authorised agencies, restrictions on technical circumvention, and grievance redressal within one month.

Goodwill arising from an amalgamation, representing consideration paid above the net value of acquired assets, falls within depreciable intangible assets. Business or commercial rights of a similar nature are included within the statutory category of eligible intangible assets for depreciation. Depreciation may therefore be claimed on amalgamation goodwill, subject to appropriate quantification. Where entitlement to depreciation on the same goodwill has already been recognised for an earlier assessment year, the relevant-year depreciation is to be computed consistently with the earlier directions.

Intermediaries must remove or disable access to specified unlawful information within thirty-six hours of receiving actual knowledge under section 79(3)(b). Actual knowledge can arise only from an order of a competent court or a reasoned written intimation issued by an appropriately authorised government officer. Such intimations require monthly review for necessity, proportionality and statutory consistency, and must state the legal basis, nature of the unlawful act, and the precise electronic location of the targeted information or link.

Transfer-pricing benchmarking of captive, low-risk investment-advisory services requires comparables to be functionally similar and to meet consistently applied export-turnover and service-revenue filters. Companies involved in securities trading, merchant banking, corporate finance, fund-based or NBFC activities, debt syndication, private equity, or capital-market operations, particularly where segmental data are unavailable, are unsuitable comparables. Unchanged facts across assessment years support consistent comparable selection. A management-consulting company previously accepted as comparable remains includible where no material factual change exists and its operating margin falls within the statutory tolerance range of the tested party's margin.

Intermediaries enabling synthetic-content functions must deploy reasonable and appropriate technical measures, including automated tools, to prevent unlawful synthetic material. Permissible synthetic content must carry a prominent visual or audio disclosure and, where technically feasible, permanent provenance metadata or another technical mechanism, including a unique identifier. Significant social media intermediaries must obtain user declarations before publication, verify them through proportionate technical measures, and clearly label content confirmed as synthetically generated. Knowingly permitting, promoting, or failing to act upon non-compliant synthetic content constitutes a failure to exercise due diligence.

Corrigendum to G.S.R. 32(E) corrects the year appearing in line 13 of the notification dated 18 January 2006. The reference to "2005" is substituted with "2006".

Digital signature hash standards under rule 6 of the Information Technology (Certifying Authorities) Rules, 2000 are amended by replacing the reference to MD 5 and SHA-1 with SHA-1 and SHA-2. The amendment takes effect upon publication in the Official Gazette.

The amendment substitutes the requirement to execute an agreement with the Controller in rule 16(2)(b) with a requirement to give an undertaking to the Controller. It recasts the prescribed obligation from an agreement-based arrangement to an undertaking-based commitment and takes effect upon publication in the Official Gazette.

Digital Signature Certificate applications in the Individual category require Form A for Government and Banking Sector subscribers and Form B for other subscribers; other applicant categories remain unchanged. Form A requires applicant, certificate, identification and, where applicable, device details, together with organisational certification and authorisation. Form B requires applicant, certificate, address, device details where relevant, and identity and residence proof as required by the Certifying Authority. Both forms require personal completion, in-person submission, and supporting documents prescribed in the Certificate Practice Statement; incomplete or inconsistent applications may be rejected.

CSR is grounded in trusteeship and in companies' responsibilities to employees, communities and the environment, rather than shareholders alone. The framework includes the Unspent CSR Account, multi-year projects, certification of fund utilisation and impact assessment. CSR is intended to leverage corporate resources, technology and expertise, rather than merely supplement public expenditure. Needs-based project selection, community participation, need and social-impact assessment, implementing-agency capacity, resource pooling and technology-enabled monitoring are emphasised to move from compliance and spending towards evidence-based transformation.

Section 16(2)(c) of the CGST Act requires more than routine or mechanical invocation against purchasing dealers for supplier non-payment of tax. Its application should rest on circumstances warranting action and a demonstrated purchaser link to the supplier's default. Relevant evidence includes invoices, e-way bills, receipt and use of goods, and payment to suppliers. Retrospective registration cancellation does not automatically justify invocation. Proceedings against the selling dealer, clear show-cause particulars, natural justice, and reasoned orders recording facts and law are emphasised.

Rule 96(10)'s omission without a saving or sunset clause removes the restriction from all pending proceedings. The Supreme Court applied the principle that deletion without saving treats an omitted rule as if it had not existed; the General Clauses Act does not preserve proceedings under an omitted rule, and a GST Council recommendation of prospective operation is advisory. Pending export refund claims, demands, recovery actions, and appeals founded solely on the restriction therefore lack a surviving basis.

Electronic service of GST notices and orders requires effective taxpayer access, rather than portal uploads that may not be visible in practice. Proposed enhancements to the GST Common Portal would display the dates on which orders were passed and uploaded, together with email and SMS notification triggers. The resulting chronology is intended to improve transparency concerning the issuance, uploading, and electronic communication of notices and orders, and to address disputes caused by delayed or insufficiently visible portal postings.

GST classification disputes involving tariff treatment, exemption eligibility and alleged excess beyond a show-cause notice ordinarily engage the statutory appellate remedy rather than direct writ review when the asserted jurisdictional defect cannot be separated from contested facts. Section 75(7) confines a final tax demand to the amount and grounds specified in the show-cause notice. Classification of animal-feed supplements between Heading 2309 and Heading 3004 depends on evidence such as product composition, principal use, labels, dosage, trade understanding and technical material.

GST arrest authorisation permits the Commissioner, by order and upon reasons to believe, to empower an officer to arrest a person who has committed specified offences. Arrest extends to prescribed categories of tax evasion, wrongful availment or utilisation of input tax credit, and wrongful refunds where the relevant monetary thresholds are exceeded; it also covers the specified offence under clause (f) and repeat offending. Every arrest must comply with criminal-procedure requirements.