Benami character under Section 2(9)(A) depends on the real relationship between consideration, holding and the direct or indirect benefit of the person providing funds, rather than transaction form. Bank funds and their proceeds may constitute property. A cash-to-bank trail through entities controlled by an alleged benamidar, supported by a sworn statement and surrounding commercial circumstances, may outweigh invoices and ledgers lacking independent substantiation. Procedural fairness requires disclosure of relied-upon material and a meaningful opportunity to respond; denial of cross-examination requires demonstrable prejudice. Provisional attachment remains subject to adjudication, hearing and appeal, while temporal application of amended definitions turns on whether property was transferred or continued to be held after commencement.

Entry 34 of List II permits State legislation regulating or prohibiting betting on uncertain outcomes, including outcomes of predominantly skill-based games. The constitutional distinction is between the skill game itself and a wager placed on its uncertain result: a stake, uncertainty and expectation of gain bring the activity within betting and gambling, regardless of the game's skill classification. Genuine participation fees for skill competitions may remain distinct from outcome-linked stakes, requiring examination of the payment's function and the event's structure. Statutory exemptions for wagering on games of skill are matters of legislative policy and may be withdrawn. Online money-gaming restrictions may additionally rely on publi.....

Section 50 search safeguards may be prima facie doubtful where a notice signed by the person searched lacks panch-witness signatures, particularly when a bag identified as that person's is searched in their presence. Section 52-A requires the seizure officer to seek the Magistrate's certification and sampling without delay; the absence of a fixed timeline does not excuse an unexplained substantial delay, and a three-month interval may undermine mandatory compliance at the bail stage. Prima facie defects in search and sampling procedure, combined with prolonged pre-trial custody, no criminal antecedents and expected trial delay, may satisfy statutory conditions for release subject to restrictive safeguards.

Section 107 of the CGST Act confines GST appeals to a three-month filing period, with condonation by the Appellate Authority limited to one further month upon sufficient cause. Section 5 of the Limitation Act cannot enlarge that statutory ceiling. Limitation runs from communication; portal availability and postal service under Section 169 may require factual scrutiny, while Rule 108 governs electronic or permitted manual filing where an order is unavailable on the portal. Statutory pre-deposit triggers a deemed stay of recovery for the balance demand. Article 226 may exceptionally restore an unheard appeal where defective communication, prompt action after knowledge and material procedural unfairness justify relief, but is not a routine cure for delay or inaction.

Wrong-head GST remittances, where a taxpayer timely pays the full aggregate liability but selects an incorrect tax head, are distinct from a later correction of a supply's inter-State or intra-State character. Sections 19 of the IGST Act and 77 of the CGST Act, with Rule 89(1A), address classification errors and the related refund framework, not a pure allocation error. An identifiable wrong-head payment may be appropriated against the correct CGST and SGST liabilities rather than requiring duplicate payment followed by refund. Where funds remain in the electronic cash ledger, Section 49(10) and Rule 87(13) permit inter-head transfer through FORM GST PMT-09; refund may be procedurally necessary if transfer is unavailable.

Performance Review Committee members must sign the prescribed declaration and comply with a code of conduct intended to enhance public trust. Members must uphold the integrity, dignity and reputation of their office, maintain high standards of probity, disclose conflicts of interest, and recuse themselves where necessary. Information received in their capacity as members must be kept confidential and must not be disclosed knowingly or inadvertently.

Under section 69A(1) of the Information Technology Act, 2000, read with rule 3 of the blocking procedure and safeguards Rules, Shri Akhil Kumar is designated as the primary Designated Officer. Shri Sushil Pal is designated to act as Designated Officer during the primary officer's absence owing to leave, tour, or similar circumstances. The appointment supersedes the earlier designation issued in October 2025.

Designation of a Nodal Officer assigns the Joint Secretary, IT Cell in the Ministry of Labour and Employment responsibility for intermediary-related matters involving misinformation about the Ministry and its schemes or initiatives. The role also covers fake websites and URLs claiming affiliation, impersonation including fraudulent job offers, and unauthorised use of the Ministry's name, logo, or digital content.

Independent-expert nomination is barred where a proposed member is 75 or older on appointment, insolvent, convicted of an offence punishable by at least 180 days' imprisonment, incapable of duty, or has an unresolved material conflict of interest. Members must sign a fidelity and secrecy declaration, disclose conflicts and recuse where necessary, preserve confidentiality, and maintain probity. Quorum is half the Committee's strength, including at least one Authority member and one independent expert; each member has one vote and the Chairperson has a casting vote.

Conditional and volume discounts, octroi and insurance reimbursements, and sales rebates arising from completed principal-to-principal sales do not attract tax deduction at source as contractual payments or commission absent a contract for work or an agency relationship. Characterisation of rebates for defective products under TDS provisions depends on specific factual findings regarding actual repairs, dealers' obligations, independent repair activity, and possible reimbursement of expenditure. Marketing support services and distribution functions that are interlinked and interdependent in promoting and selling products should be aggregated for transfer-pricing benchmarking rather than evaluated as separate international transactions.

Definition of "Board" in the payment and settlement systems framework is substituted to mean the Payments Regulatory Board constituted under sub-section (2) of section 3 of the Act. This replaces the earlier clause (d) of regulation 3(1), making the statutory constitution of the Payments Regulatory Board the controlling basis for the term's meaning.

Cyber Regulations Advisory Committee is constituted under section 88 of the Information Technology Act, 2000, replacing the earlier committee constitution while preserving prior acts and omissions. Its membership combines ministers, senior government officials, rotating State and technical representatives, law-enforcement, certifying-authority, industry, internet-service-provider and trade-body representation. Non-official members may receive travelling and dearness allowances under Central Government rules, and persons may be co-opted for specified meetings.

Listed entities must disclose financial statements for the first half of the financial year to recognised stock exchange(s) immediately after board approval and no later than forty-five days after the first half-year ends. The amendments also replace one hundred and thirty five with one hundred and eighty in regulation 16(8), and replace five with eight in regulation 25(2), regulation 52(3), and regulation 65.

TechFin and Ancillary Service Providers must obtain registration before operating in an IFSC and may provide only permitted support and technology services that facilitate specified financial services. Applicants must meet prescribed legal-form, jurisdictional and fit-and-proper requirements, complete the application process, and report material changes. Providers must appoint required officers, serve eligible Intermediaries or Service Recipients, operate principally in Specified Foreign Currency, maintain records and submit required reports. The Authority may seek information, inspect operations, relax requirements on recorded reasons, and take action for contraventions after written submissions.

National Critical Information Infrastructure Protection Centre is designated as the national nodal agency for Critical Information Infrastructure Protection under the Information Technology Act, 2000. The designation assigns national-level nodal responsibility for the protection of critical information infrastructure to that Centre.

Regional Forensic Science Laboratory, Northern Range, Dharamshala, District Kangra, Himachal Pradesh, is notified as an Examiner of Electronic Evidence within India. Its authorised scope includes computer media forensics, excluding floppy disk drives, and mobile device forensics.

Section 270A distinguishes under-reporting from misreporting of income and subjects misreporting to specific statutory contingencies. A notice commencing penalty proceedings must identify the exact charge and the relevant misreporting limb, enabling the assessee to respond effectively. Where notices refer only to under-reporting and omit both the misreporting charge and the applicable statutory limb, a penalty imposed for misreporting is unsustainable.

Core Banking Solution and Unified Payments Interface Switch computer resources, including associated dependencies, are declared protected systems as Critical Information Infrastructure. Punjab & Sind Bank may specify in writing authorised persons for access, including designated employees, managed-service-provider personnel or third-party vendors on a need-based basis, and consultants, regulators, government officials, auditors or stakeholders on a case-by-case basis.

Computer resources supporting Tamilnad Mercantile Bank Limited's Core Banking Solution and Unified Payments Interface Switch, including associated dependencies, are declared protected systems as Critical Information Infrastructure. The bank may authorise access by written order for designated employees, need-based managed-service-provider personnel or third-party vendors, and consultants, regulators, government officials, auditors or stakeholders on a case-by-case basis.

Public consultation governs the making and amendment of regulations and specified subsidiary instructions that impose requirements or explain the meaning, scope or intent of provisions. Consultation papers must disclose the regulatory problem, objectives, enabling basis, draft measures and comment process. Comments are ordinarily invited for at least 21 calendar days, subject to recorded exceptions by the Chairperson. Comment summaries and responses must generally be published before notification or issuance, while substantive changes may require written reasons or fresh consultation. Regulations are ordinarily reviewed every five years, and specified urgent, procedural, coordinated, market-integrity, national-security and international-obligation matters are excluded.