Website-content framework permits publication of institutional information, regulatory materials, consultation papers, reports, publications, news releases and development initiatives. It also supports interactive online services, supervisory-technology elements, recruitment and tender information, contact details, website-use terms, and legally required or otherwise selected information for dissemination.

Website maintenance empowers the Authority to revamp and restructure its website or migrate the underlying solution to another domain or host. The discretionary mechanism supports improved website quality in line with emerging technologies and international best practices. It includes redesign of the existing website and transfer of the solution to a different technological location.

Regulation 6 requires selection of a website hosting service provider with regard to high-speed networking, storage and security infrastructure requirements. The selection criterion permits these technical requirements to be considered alongside other relevant factors in maintaining the website.

Website registration under the International Financial Services Centres Authority (Maintenance of Website) Regulations, 2022, must be completed under the gov.in or nic.in domain. The selected domain must conform to extant guidelines of the Government of India and/or relevant agencies. The mandatory condition requires use of a specified official domain and adherence to applicable governmental or agency guidance during registration.

Website design, development, and maintenance must be carried out in accordance with the manner prescribed under extant guidelines of the Government of India and/or relevant agencies. The compliance obligation applies across the website's lifecycle, requiring its design, development, and ongoing maintenance to conform to applicable governmental or agency guidance.

Regulation 3 establishes the Authority's responsibility for maintenance of a website. The website must be designed, developed, and maintained in accordance with the prescribed regulatory manner and serve as the means for disseminating relevant information to the public. The obligation encompasses website design, development, and continued maintenance, with public dissemination of relevant information forming its specified purpose under these regulations.

Website-maintenance definitions identify the governing Act and the Authority, describe CERT-In, and treat content as all information, documents, and textual, visual, or audio material made available on the website. A hosting service provider supports compliance through infrastructure enabling multi-tier security, regular backup, and disaster recovery. Undefined words and expressions adopt meanings under the Act, its First Schedule Acts, and related rules or regulations, including modifications or re-enactments.

The International Financial Services Centres Authority (Maintenance of Website) Regulations, 2022 create an enabling framework for development and maintenance of a best-in-class Authority website. The website is intended to be comparable with those of international financial-sector regulators while conforming to standards and guidelines of the Government of India and other relevant agencies. The regulations take effect upon publication in the Official Gazette.

Regulation 18 permits the Authority to issue guidance notes or circulars for resolving difficulties in applying or interpreting requirements for international branch campuses and offshore education centres. Strict enforcement of a regulatory provision may be relaxed on an application accompanied by the prescribed non-refundable processing fee, provided that reasons for the relaxation are recorded in writing.

International Branch Campuses and Offshore Education Centres must comply with all obligations applicable to their Parent Entity in its home jurisdiction concerning offshore courses or programmes. The Parent Entity may repatriate any profit without restriction. These requirements apply respectively to an IBC or OEC operating under the framework for international branch campuses and offshore education centres.

The Authority may require International Branch Campuses and Offshore Education Centres to furnish a deposit based on the scale of their operations and in such form as it considers appropriate. Entities undertaking permissible activities must pay an application fee, a one-time initial registration fee, and an annual fee from the second year onwards. Applications seeking relaxation are also subject to a separate processing fee.

Section 14A read with Rule 8D does not support an expenditure disallowance where no exempt income is earned in the relevant year, because the prescribed computation mechanism is inapplicable. Under section 37(1), a provision for anticipated losses on incomplete construction contracts is not deductible merely because it is recognised under the percentage-completion method. Projected losses based on costs to be incurred in future years do not constitute accrued or ascertained liabilities. Prior acceptance of comparable claims does not require continuation where their factual basis was not previously examined.

International Branch Campuses and Offshore Education Centres must retain records and documents specified by the Authority and maintain books of account in the foreign currency declared in the application. Their annual reports must disclose admissions, programmes conducted, fees collected, repatriations to the parent entity, investments, and degrees, diplomas or certificates awarded.

Currency for conduct of business requires every transaction undertaken by an International Branch Campus or Offshore Education Centre to be conducted exclusively in freely convertible foreign currency. Administrative expenses may be paid in Indian rupees where a separate Special Non-Resident Rupee Account is maintained for that purpose.

International Branch Campuses and Offshore Education Centres require prior written approval before wholly or partly discontinuing, suspending or closing approved courses or programmes in permissible subject areas. If a course or programme is disrupted or discontinued, the Parent Entity must provide affected students with an alternative, including reallocation to a course or programme conducted by it.

Inspection powers enable examination of an International Branch Campus or Offshore Education Centre at any time to assess infrastructure, quality and suitability, including after in-principle approval and before registration. One or more persons may be appointed as an Inspecting Authority, which may obtain assistance from appropriate persons or professionals. Each institution must provide full cooperation to the Inspecting Authority and authorised persons.

Default under the framework governing International Branch Campuses and Offshore Education Centres may result in enforcement action by the Authority, including suspension or cancellation of registration and imposition of penalty for regulatory violations.

International Branch Campuses and Offshore Education Centres must maintain institutional alignment with the Applicant through similar naming, documented arrangements, comparable student and faculty selection processes, and compliant grievance-redressal policies. Deviations from selection processes require prior approval supported by adequate justification. Operations must follow the Applicant's mission, vision and objectives, undergo specified quality-assurance audits at registration renewal, use factual and non-misleading marketing communications, and adhere to the applicable dispute-resolution policy.

Non-permissible activities prohibit an International Branch Campus or Offshore Education Centre from functioning as the Parent Entity's representative office. They may not undertake promotional activities for the Parent Entity's programmes in the home jurisdiction or any other jurisdiction outside GIFT IFSC.

Programmes conducted in GIFT IFSC must be identical to corresponding programmes offered by the Parent Entity in its home jurisdiction, with the same qualifications conferred directly and in the same manner. Curriculum or content changes require prior academic approval where they differ from the home-jurisdiction course and must be preceded by intimation to the Authority. Qualifications issued for such programmes retain the same recognition and status as equivalent home-jurisdiction qualifications.