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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>'Systemic Failure' Defined: Section 286(9)(I) of Income Act 1961 on Report Exchange Violations and Consistent Non-Compliance</h1> 'Systemic failure' under section 286(9)(I) of the Income Act 1961 refers to a situation where a country or territory, despite having an agreement with India for exchanging specific reports, either suspends the automatic exchange in violation of the agreement or consistently fails to provide India with reports concerning any international group with an entity residing in India.

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