Section 5 confines admissible evidence to facts in issue and other facts declared relevant, excluding matters outside those categories. Its scope is subject to applicable civil-procedure restrictions, and it does not permit proof of facts barred by those requirements. A party that fails to produce a bond at the first hearing may subsequently produce or prove its contents only in accordance with prescribed civil-procedure conditions.

Section 4 establishes three evidentiary effects: may presume permits the Court either to treat a fact as proved unless disproved or to require proof; shall presume requires the Court to treat a fact as proved unless disproved; and conclusive proof requires proof of one fact to establish another while excluding evidence to disprove it.

Section 3 defines facts, relevancy, facts in issue, documents, evidence, and the standards of proof. Facts include perceptible conditions and conscious mental states, while facts in issue determine asserted or denied rights, liabilities or disabilities. Evidence comprises oral witness statements and documentary evidence, including electronic records. Proof and disproof depend on belief or probability sufficient for a prudent person to act upon the relevant supposition; a fact is not proved when it is neither proved nor disproved.

Parts IX and IX-A of the Constitution do not impliedly repeal or displace the Bangalore Development Authority Act, 1976, because a specialised development authority is distinct from a Municipality and retains power to undertake planned development and incidental acquisition. The Act's self-contained acquisition procedure is not overridden by the general Land Acquisition Act, 1894. Planned housing development constitutes a public purpose, and authorised survey powers and governmental sanction remain valid where affected persons receive notice and an opportunity to object. Promissory estoppel protects land covered by enforceable governmental development assurances, while disputed claims require individual determination. Wholesale invalidation based on alleged arbitrariness or discrimination is impermissible without individual proof of comparable treatment.

External Development Charges paid to the Directorate of Town and Country Planning through Haryana Urban Development Authority, acting solely as the State Government's executing agency, constitute payments to Government for external development works. Such payments do not attract tax deduction at source under Chapter XVII-B. Consequently, non-deduction does not make the payer an assessee in default, and a tax demand with consequential interest is not justified.

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.