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of the Indian Evidence Act, 1872, positioned in the preliminary portion under the subject of repeal of enactments, was repealed by section 2 and the Schedule to the Repealing Act, 1938. It is therefore identified as a repealed statutory provision, and its stated subject of repeal of enactments no longer operates as a provision within the legislative framework of that Act.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 imports is a separate customs levy and remains payable unless specifically exempted. MEIS, SEIS and comparable duty credit scrips permit debit of Basic Customs Duty and specified Additional Customs Duties, but do not permit debit of Social Welfare Surcharge. Such scrips are a mode of duty payment, not a substantive exemption from duty. Accordingly, Social Welfare Surcharge must be paid in cash for imports cleared through duty credit scrips, while past surcharge debits through those scrips are accepted without 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.

Employees undertake to perform their duties faithfully and maintain confidentiality of Authority information and information concerning persons dealing with the Authority. They may not communicate such information, or permit inspection or access to relevant books and documents, by persons not legally entitled to receive or access them. Appointed employees also declare their domicile, including reasons where it differs from their place of birth, and agree to be bound by the Employees' Service Regulations as in force from time to time.

Appointment authority is category-specific: the Authority appoints Executive Directors, the Chairperson appoints Officers, and the Executive Director appoints Multi-Tasking Staff. Disciplinary authority is divided between minor and major penalties: Executive Directors-Chairperson/Authority; Officers-Executive Director/Chairperson; Multi-Tasking Staff-Division Chief/Executive Director. This separates routine disciplinary control from authority to impose more serious penalties.

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 International Financial Services Centres Authority (Employees' Service) Regulations, 2020 and modifies existing whole-time employees' service terms and conditions in accordance with the 2026 Regulations from commencement. Actions taken under the repealed Regulations are deemed taken under corresponding provisions of the 2026 Regulations. Accrued rights of appeal of persons covered by the Regulations remain preserved.

Every whole-time employee of the International Financial Services Centres Authority must subscribe to the prescribed declarations in Forms A to C in the Appendix, unless the Employees' Service Regulations specify otherwise. The Appendix forms identify the declarations to be subscribed, and the obligation is qualified only where the regulations otherwise 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, certified disablement, resignation after five years of continuous service, and non-punitive termination after five years of service. Employees with fewer than five years of continuous service receive gratuity under the Code on Social Security, 2020. Employees with at least ten years of continuous service receive gratuity as specified, subject to the statutory minimum. Gratuity may be withheld during pending disciplinary proceedings, subject to payment after their conclusion and adjustment of 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.