<h1>Food-delivery expands campus cashback program to 4,800+ campuses with referral mechanics; consider promo, consumer, data and tax risks (Section 194R)</h1> A food-delivery platform expanded a campus-targeted promotional program from a pilot to over 4,800 campuses in 310 cities, offering collective 24-hour order targets twice weekly; participating students who meet campus targets receive up to INR 75 in platform credit, with referral mechanics to boost participation. The rollout emphasizes scale, campus-level cashback payouts and reported high engagement metrics at select institutions. Legal considerations include compliance with promotional and advertising regulations, prize and sweepstakes rules, consumer protection (clear terms, refund and expiry of credits), data-privacy for student recruitment and referrals, tax treatment of cashback as income or incentive, and potential local licensing or campus-authorization requirements.