This article is written by Ramanuj Mukherjee, CEO and Co-Founder at iPleaders.

Hindu Undivided Family (HUF) can save you a lot of tax money. If any of your Hindu friends got married recently, they can set up an HUF and save tax on at least 3-5 lakhs of their income if they transfer some of the income in name of the HUF. However, for that they need to set up the HUF first and get a PAN card for the HUF. Before doing anything else, you need the below HUF deed to be prepared. No stamp paper is required. Here is the template you need to set up HUF.

HUF CREATION DEED

DECLARATION BY KARTA

I, [insert name of Karta – oldest male member], son of [insert fathers name of Karta, insert his address], aged [insert age], do hereby declare:

That I am Karta of an HUF namely [insert surname/family name] family residing in the above mentioned house consisting of me and my wife [insert wife’s name, and also names of children and other family members if there are any];

That I received on behalf of the HUF gift of Rs. [Insert amount] by way of CASH from my FATHER [Insert Fathers name] on [insert date] which formed the corpus of the HUF;

That the HUF at present is consisting of the followings members:

1. [Insert Karta’s name], [Adult], [insert complete address] and  
2. [Insert name of Karta’s wife], [Adult], [insert complete address] and
3. [Insert name of children if any] [Minor], [insert complete address];

That the above statements are true to the best of my knowledge & belief.

[Insert Karta’s name]

Sd/-

Date: [Insert date month and year]

WITNESS 1:

[Insert name of Witness 1], resident of [Insert Address of Witness 1]

WITNESS 2:

[Insert name of Witness 2], resident of [Insert Address of Witness 2]

DECLARATION OF GIFT MADE BY [Insert Surname/family name] FAMILY HUF AT [insert location] TO THE HINDU UNDIVIDED FAMILY OF [Insert family name/surname] HUF at [Insert location 2]

I, [name of Karta of original HUF], residing at [insert address of original HUF], do hereby declare and affirm as under:

That out of natural love and affection borne by me towards the Hindu Undivided Family of [Insert name of Karta of new family] and [Insert name of wife of karta of new family], I have made a gift of Rs. [insert amount] ([amount in words] only) by cash, in favour of [Insert name of Karta of new family] and [Insert name of wife of karta of new family]’s Mukherjee family HUF located in [insert location].

That the above Gift has been duly accepted by [insert name], as Karta of his Hindu Undivided Family and has been duly acknowledged hereunder.

That this Declaration of Gift is made to record the fact that I have made this Gift in favour of the HUF as above, who now has the absolute right, title and interest in the gifted amount.

Date:[Insert date]

(Signature of the Donor)

ACKNOWLEDGEMENT OF GIFT

I, [insert name of the karta of new family], hereby acknowledge having received the above gift made to my Hindu Undivided Family by [insert name of karta of original family].

Date: [insert date]

(Signature of the Donee as Karta of his HUF)

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In this article, Smita Singh discusses all you need to know about the execution of power of attorney.

Introduction

In the world of business and industry, contracts of agreements play an important role. It became necessary for the businessman to depend on others for getting his things done. The execution of power of attorney is the one who delegates the business functions. The power of attorney is a legal process which is granted to the person to act as legal representative of the businessman. A principal will authorize an agent as the attorney to avoid any inconvenience of any legal proceedings.

Power of Attorney: A Mode of Creation of Agency

Chapter X of the Contract Act 1872 governs agency. An ‘Agent’ is someone employed to do any act for another or to represent another in dealings with third person/s. The person for whom such act is done, or who is so represented, is called the ‘Principal’.”[1]

The authority of an Agent may be expressed or implied[2]. An express authority, in turn, could be given by words spoken or written. An implied authority is inferred from the circumstances of the case[3].

A “power of attorney” is a mode of creating an express agency. It is a written instrument executed by a Principal to appoint an Agent to act for the Principal in one or more transactions. “Power-of-attorney” includes any instruments empowering a specified person to act for and in the name of the person executing it[4].

Is It Necessary to Notarize a Power of Attorney?

There is no specific mode prescribed for the execution of power-of-attorney. Yet it is not uncommon to notarize the execution of power of attorney. An aspect of notarization is governed by provisions of Notaries Act, 1952. Under the said Act a notary is appointed by Central or State Government to do specified acts inter alia to verify, authenticate, certify or attest the execution of any instrument[5].

Under the provisions of Indian Evidence Act, a power of attorney executed before and authenticated by a Notary Public carries a presumption that it was properly executed.

Section 85 of the Indian Evidence Act reads:

“85. Presumption as to powers-of-attorney.—The Court shall presume that every document purporting to be a power-of-attorney, and to have been executed before, and authenticated by, a Notary Public, or any Court, Judge, Magistrate, Indian Consul or Vice-Consul, or representative of the Central Government, was so executed and authenticated.”

In Kamla Rani and Ors. vs. Texmaco Ltd. MANU/DE/7343/2007, the High Court of Delhi explained the effect of notarization as follows:

“Authentication by a notary public is a solemn act performed by the notary public whose duty is to ensure that the executant is the person before him and is identified to his satisfaction. Once a document is authenticated by a notary public, it will be presumed that the document was duly executed and was in order. The use of the expression ‘shall presume’ shows that the section is mandatory and the court has to presume that all necessary requirements for the proper execution of the power of attorney were duly fulfilled before the notary public. As observed in AIR 1984 363 E.C. & E. Co. Ltd. v. J.E. Works, if 2 conditions are satisfied, firstly the power of attorney being executed before a notary public and secondly it being authenticated by a notary public, a presumption would arise under Section 85 about the executant of the power of attorney. Onus would thus lie on the opposite party to prove to the contrary. It is well settled that authentication would mean more than mere execution. Where proof of authentication surfaces, the benefit of Section 85 has to be granted.”

While a power of attorney executed before and authenticated by a Notary carries a presumption as to its due execution, the absence of such authentication would not render the document invalid. Explaining this aspect, the Delhi High Court in Grafitek International Versus K.K. Kaura & Ors. 2002 SCC OnLine Del 3 held as under:

“Merely because the power of attorney is not duly notarized does not mean that the concerned person was not authorized to institute the suit. Notarization raises the presumption as to its authentication and no more. Notarization of power of attorney is a matter of procedure and raises the presumption of the authority of the person to institute the suit. In other words, it does not mean that power of attorney executed in favour of a particular person but not duly notarized does not confer power upon the person to institute the suit.”

Keeping in view the benefit of presumption as to its due execution, it is advisable to notarize the power of attorneys.

Power of Attorney Executed Abroad

Section 14 of the Notaries Act, 1952 empowers the Central Government to declare that notarial act lawfully done by Notaries in other countries shall be recognized for specified purposes. Pursuant to power under said Section 14 Central Government has notified only three countries namely Belgium, New Zealand and Ireland.

Calcutta High Court in a recent decision took a view that notification under Section 14 of the Notaries Act is not mandatory and Section 85 of the Evidence Act applies to documents authenticated by the notary public of other countries[6]. The contrary view was taken by High Court of Kerala[7].

In absence of uniformity of view amongst the High Courts, in order to seek the benefit of section 85 of Evidence Act, it is advisable that power of attorney executed outside India, should to be authenticated by Indian Consul, Vice-Consul or representative of the Central Government in that country and not by any Notary Public.

Need to Authenticate Power of Attorney to be Used for Presenting a Document for Registration

In case the document to be registered under the Registration Act 1908, it is possible to present the same for registration either through the person executing such document or through an Agent of the executrix duly authorized by power-of-attorney executed and authenticated in the manner specified in section 33 of the Registration Act[8].

Section 33 of Registration Act provides:

“(1) For the purposes of section 32, the following powers-of-attorney shall alone be recognized, namely:-

(a) if the principal at the time of executing the power-of-attorney resides in any part of 18[India] in which this Act is for the time being in force, a power-of-attorney executed before and authenticated by the Registrar or Sub-Registrar within whose district or sub-district the principal resides;

(b) if the principal at the time aforesaid resides in any part of India in which this Act is not in force, a power-of-attorney executed before and authenticated by any Magistrate;

(c) if the principal at the time aforesaid does not reside in India, a power-of-attorney executed before and authenticated by Notary Public, or any court, Judge, Magistrate, Indian Consul or vice-consul, or representative of the Central Government:

PROVIDED that the following persons shall not be required to attend at any registration-office or court for the purpose of executing any such power-of-attorney as is mentioned in clauses (a) and (b) of this section, namely-

(i) persons who by reason of bodily infirmity are unable without risk or serious inconvenience so to attend;

(ii) persons who are in jail under civil or criminal process; and

(iii) persons exempt by law from personal appearance in court.”

No Need for Authentication of Power of Attorney when Agent Himself id the Executrix

The provisions of Section 33 of Registration Act, 1908 requiring the Power of attorney to be used by an Agent to present a document for registration to be authenticated, are not applicable in all cases where presentation is by an Agent. The requirement of authentication applies only where the person presenting a document is the Agent/attorney of the person executing it, and not where it is presented for registration by the actual executrix, even though such executrix may have executed it as an Agent for the Principal. Here the decision of Supreme Court in Rajni Tandon v. Dulal Ranjan Ghosh Dastidar, (2009) 14 SCC 782 is relevant wherein it was held:

“Where a deed is executed by an agent for a principal and the same agent signs, appears and presents the deed or admits execution before the registering officer that is not a case of presentation under Section 32(c) of the Act. As mentioned earlier the provisions of Section 33 will come into play only in cases where presentation is in terms of Section 32(c) of the Act. In other words, only in cases where the person(s) signing the document cannot present the document before the registering officer and gives a power of attorney to another to present the document that the provisions of Section 33 get attracted. It is only in such a case, that the said power of attorney has to be necessarily executed and authenticated in the manner provided under Section 33(1)(a) of the Act.”

Registration of Power of Attorney

• Registration of all power of attorney is not compulsory[9].
• Only in certain states in case the power-of-attorney relates to transfer of immovable property possession whereof has been or is handed over to the attorney holder[10] or where Irrevocable power of attorney relating to the transfer of immovable property[11] is made, that the deed of power of attorney is required to be registered.
• The registration of all other power of attorneys is optional. Yet a registered document carries with it a presumption that it was validly executed. Consequently, it is for the party questioning the genuineness of the transaction to show that transaction was invalid[12].
• Therefore, to preempt any possible attack that power of attorney was not duly executed, it can always be registered.

Payment of Stamp Duty

A Power of Attorney is chargeable under section 48 of Schedule I of the ‘Indian Stamp Act, 1899’. The Stamp Act as applicable in different States prescribe the stamp duty payable on different types of power of attorney. Non-payment of prescribed stamp duty may entail the following consequences:

1. The power of attorney would be inadmissible in evidence before any authority capable of receiving evidence or before any public authority[13].
2. The document can also be impounded for enforcing the payment of full stamp value[14].
3. An unstamped or under the stamped power of attorney can be admitted in evidence only if penal stamp duty 10 times the value of the original amount is paid.

Conclusion

To sum up notarization and registration of power of attorney though not essential in all cases, to effectively meet any challenge as to due execution thereof, it is better to get the same notarized. In case substantial rights are derived under/through power of attorney, the same could even be registered. In cases where authority is conferred on an Agent to present a document executed by Principal for registration, its authentication by registering authority is essential. Payment of appropriate stamp duty is invariably be ensured.

References

[1] Section 182 of Indian Contract Act, 1872

[2] Section 186 of Indian Contract Act, 1872

[3] [3] Section 187 of Indian Contract Act, 1872

[4] Section 1A of Power of Attorney Act, 1882

[5] Section 8 of Notaries Act

[6] Jaldhi Overseas Pvt. Ltd. v/s Bhushan Power & Steel Limited

2017 SCC OnLine Cal 4414

[7] Karachan Veettil Mariyam v. Alima Beevi 2015 SCC OnLine Ker 31317

[8] Section 32 of the Registration Act, 1908

[9] Section 17 of Registration Act

[10] Orissa State Amendment to Registration Act

[11] Rajasthan State Amendment to Registration Act

[12] Abdul Rahim v. Sk. Abdul Zabar, (2009) 6 SCC 160

[13] Section 35 of Indian Stamp Act

[14] Section 33 of Indian Stamp Act

This article is written by Aditya Shrivastava, marketing executive at iPleaders.

It was her first official trip to London. After working in the organization for 4 years, going through ups and downs, she finally managed to get this one opportunity she had been waiting for. She did not come from a very strong financial background and it was going to be her first trip abroad. All her excitement, her dreams, hopes and aspirations were broken when she was asked for sexual favours at London by her boss. She had no place to go, nowhere to protect herself.

The incident mentioned above is not just a story. It is a harrowing instance of sexual harassment at workplace which innumerable women face each day. A survey by eandblaw.com revealed that almost a third of business women (31.4%) have faced sexual harassment while travelling.

It is not possible to restrict interactions with someone’s co-workers, managers, bosses, etc. to only the four walls of the workplace or to the work hours. With the advent of social networking and more systematic communication, work and work-related conversations have moved beyond the cabins. There are employees working from home and there are employees who travel to various client sites, locations, conferences, meetings, etc. to work. However, as these interactions and work geographies have become larger so has sexual harassment. With the advent of Sexual Harassment (Prevention, Prohibition and Redressal) Act, 2013 (hereinafter the Act),  sexual harassment complaints are no longer restricted to coffee machine conversations.

The case worsens when sexual harassment happens during a business trip or on work travel as the women seldom have no idea about what to do in such a case or where to go. In the same survey by securitymagazine.com 79.2% of female business travellers claimed they are under-prepared to deal with the incidents they encounter.

In this article, we will try to figure out what are the basic requirements for a sexual harassment claim to be effective, and whether a sexual harassment incident outside the workplace in the course of work is covered under the Act. If you are an HR Manager or someone who has faced any such experience you can feel free to contact me on [email protected]. Sexual Harassment Prevention is not just a policy anymore. It is an important compliance that the companies are required to follow. If you are an HR who needs to formulate sexual harassment policies for employees travelling abroad or if you are a woman who is taking a business trip for the first time, you can have look at this course.

What is sexual harassment at workplace?

As I have mentioned in this article, according to the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, any of the following circumstances:

1. Physical contact
2. Demand or request for sexual favours
3. Sexually coloured remarks
4. Showing pornography
5. Any other unwelcome physical, verbal or non-verbal conduct of a sexual nature

If occurred, or is present in pretext to or connected with any of the following acts or behaviours may amount to sexual harassment:

1. Implied or explicit promise of preferential treatment in her employment
2. Implied or explicit threat of detrimental treatment in her employment
3. Interferes with her work or creating an intimidating or offensive or hostile work environment for her
4. Humiliating treatment likely to affect her health or safety

Sexual harassment, as per Indian laws, is a form of gender discrimination which is strictly prohibited under the law. The definition is pretty simple and extremely inclusive of all the aspects that are covered under sexual harassment. Any unwelcome conduct of sexual nature is sexual harassment and you can report it.

Can Sexual Harassment Occur Outside the Workplace?

Before the enactment of the Act, there was a huge speculation about what could be possibly called a workplace. It was subject to the court’s interpretation. However, as per Section 2(o) of the Act, the definition of workplace has been made wide enough to cover every place that a woman might have to visit in the course of her employment. Right from her designated workplace to hospitals, events or games venues to business trips including the transport provided by the employer in the course of employment is covered under the definition.

It is safe to say the law has been successful to not limit the place and time of work, thereby including every possibility of harassment. In fact, the legislature has looked beyond the day to day routines of office environment to curb harassment of any sort by any employer/co-worker.

What should you do when the need arises?

A lot of women on business trips, especially abroad, succumb to the situation and eventually give up to the circumstances. They tend to keep quiet after coming back and eventually quit their jobs due to frustration. However, quitting is not the solution to the problem. Here are some tips that can ensure that you are safe and sound:

Please ensure that you have a return ticket (or enough funds), hotel booking details, your passport and visa with you

The very first thing you need to do before leaving for any other country is to ensure that you have a legit return ticket and details of the hotel booked for you. You need to make sure that the hotel is safe and has an access to local security and police guards. Hotels have such information available on their website. Every company allocates funds to the employees who are travelling abroad. If you are going for the first time, you can request the finance team to allocate more funds to you. Ensure that you keep enough money with you (cash or on your card) so that in case the situation becomes hostile you can easily return. Under any circumstance, do not trust anyone with your visa or passport. Make sure that it is with you all the time and you have access to it at any point of time.

Say NO and report!

In most of the cases, any sexual advancement can be brought to task by saying no. However, if it is insisted upon or you are being subjected to immense pressure, you need to email your company’s Internal Complaints Committee (ICC) and report the matter. In case, your company’s ICC also turns out to be of no help, you can contact the local authorities or file a complaint with the Local Complaints Committee (LCC) by sending any of your family member and calling for rescue. Remember, you can lodge a complaint within 3 months of any such incident taking place. Therefore, you have a remedy to come back and take the case further. You can read about how and where to report here.

Protesting in a different country against injustice against you by your own employer can be difficult, but it is definitely an option you have. It doesn’t matter where you go, you need to stay strong and stay alert. In case you have more doubts you can reach out to sexual harassment law experts here.

Stay strong, stay aware, stay safe.

This article is written by Aditya Shrivastava, marketing executive at iPleaders.

Ever since I was a little kid, I have often felt my mom is allergic to things when she thought something was particularly cheap. She is of the belief that there can be only one reason why something is priced higher than the other, and that is the quality of the product.

Not that my mother is a compulsive shopper or a spendthrift, but she is very particular about the quality of what she is purchasing. She wouldn’t want to pay a rupee for something she thinks is not worth it and doesn’t mind paying a thousand for what she thinks is worth it. Belonging to a business family, my mother often told me about how quality is the key to purchase, of course, if you have the purchasing power.

I think these traits are embedded in me. While my friends would totally jump the moment they heard sale, I would stick to quietly understanding if the product is worth my pocket money. It matters to me what I am wearing or purchasing and whether it is worth the price. However, my friends would just call me pricey, and walk off.

I never understood how was I really pricey, when I would invest 5000 in shoes which would go on for at least 3 years, and they would buy shoes worth 2000 each and every year. If we look at the total expenditure, they would spend more than 6000 bucks and crib every time their shoes would tear. The frustration and time invested for buying the same thing over and over again were always beyond me.

Have you ever wondered why people buy iPhones? I asked a friend who bought an iPhone 7 at INR 55,000 last year. She said, “I had an iPhone 5 that lasted me for 4 years before its battery started giving up. I had bought it at INR 40,000 in 2013. I look at it as an investment because it saves me the trouble of looking for cheaper phones at a quarter the price every year. iPhones are durable.”

When I started working for iPleaders initially, I questioned Ramanuj a couple of times as to why are our products ranged high when all the other contemporaries are selling similar courses for cheap? I am sure that our sales would grow if we start selling our courses at discounted rates. I was very confident in what I had asked him and expected him to react in affirmative.

Much to my surprise, his reaction was a one-liner. “We cannot provide a course that is cheap because our quality doesn’t allow it.” That’s it. That is all he said. In my next few months in the organization, I tried to decode what he meant by this one line. I now realized why what my mom said was so true!

Cheap is exactly what it is means – Cheap!

Recently, my flatmate and I went for bedsheet shopping. I am a big fan of simple, plain bedsheets and I totally jumped at finding blue and grey ones. However, while there were similar looking sheets for a very low price, these ones were expensive. I wanted to really figure out what makes the difference.

Did you know a better cloth has more thread count? I was amazed to see that the bed sheets cost depended on its thread count. I mean, ideally that should have been the case, but I just didn’t know of it. Apart from this, there are other factors like the dye used, wear and tear quality, etc.

An online course works the same way. If you have ever wondered why would online course providers charge in the first case? It is simple, they have invested resources in it. Resources in terms of research, developing the technology to provide it online and on your phone’s, time spent on gaining domain knowledge, coordinating and locating industry experts, gaining practical insights, customer support, and the likes.

I urge you to go to any cheap online course provider and figure out their module and the panel who designed the course. You are likely to come down to two situations. One, you may not be able to find their course creators. Two, you will realise why our courses don’t sell for cheap because we only promise to bring you the best industry-academia panel and practical insights which no one can match.

You only get what you pay for!

One of the many postulates of the Karma Theory is, “you only get what you pay for.” It must have some basis to it, right?

Imagine this situation. If you have ever visited “99 Rupees Stores”, you must have realised that the products that are generally expensive elsewhere are available for Rs. 99 only in this shop. Have you ever wondered why? It is because these products are either close to expiry date or did not meet the quality standards of the company. You can imagine the utility of such products.

Let me give you another example. Have you ever shopped at the streets of Sarojini Nagar in Delhi? It’s a very popular hub where you can find clothes for as cheap at Rs. 80 (if you know how to negotiate well). It’s thronged with school students, college-goers and even working women. Those who shop there regularly are well aware of the fact that this is the market where you can find a Zara, Wills Lifestyle, Guess, Vero Moda, Only, Marks and Spencers, H&M, Forever 21, Jack & Jones for as cheap as 100 bucks! Wondering why? These are factory rejects that could not pass through quality control checks. In certain cases, you do find the export surplus in this market too. While women buy it, these clothes do not have a life-span of over six months to a year. The quality is what makes this difference!

It is all about what goes into the making of the product. I will give you an example which was an eye-opener for me. Certain courses provided by NUJS Kolkata have assignments which need to be completed as part of the course structure. We have a separate review team to review all the assignments to ensure that the quality of the work submitted by our students is meeting phenomenal standards.

Not just that, we have included mentorship programs in our courses where there are individual mentors provided to each and every student to provide them with 24×7 guidance. There are innumerable students like Sayli Petiwale, who have immensely benefited from the program. It is practically impossible to provide it for a price any lesser than it is. To verify you can see the modules of our online courses here.

Let us understand this. Any product is basically dependent on the costs that have been incurred to build it. The same goes for an online course too. It is not just the interface or the software that holds the cost. The major cost takes place through researching, getting the right person on board and providing the best practical expertise that you require to succeed in the area of your choice.

Why do you think there are certain professors who are paid more than the others? Can you equate the expertise and knowledge of a Harvard Professor to someone who has recently started teaching? Then, you might expect the same from online courses too. If the cost is cheap, imagine the kind of investment that the makers of the course have put in to develop it.

However, there are exceptions to every rule. There might be a possibility that you might find something of good quality for a really low price. However, it is for you to check. Do your homework beforehand and ensure that be it an online course or shoes or a mobile phone, it must be worth your money.

Good luck!

In this article, Raja Reeshav Roy discusses the right to recall – Right to recall – Whether a viable option in the Indian context.

Recall in simple terms is a process through which the electorate has the power to remove the elected officials before the expiry of their usual terms and it traces its origin to the Athenian Democracy. The process of recall actually confers on the electorate’s power to de-elect the representatives from the legislature through a process of voting, when a number of voters registered in the electoral roll sign for such voting.

Power tends to corrupt and absolute power corrupts absolutely – Lord Acton

Right to recall is basically a system and a tool to ensure greater accountability of our elected representatives and to bring forward the system of good governance by eliminating the corrupt and non-performing officials. It is often said that the right to recall is one of the basic tenets of universal democracy.

State of Madhya Pradesh vs Shri Ram Singh

The Hon’ble Supreme Court of India in the above case said that a corruption-free government is a basic need of the society; it can be argued that right to recall is undoubtedly one way to achieve it. Currently, India doesn’t have recall provisions except in some local bodies in the state of:

• Rajasthan
• Madhya Pradesh, and
• Chhattisgarh.[3]

There doesn’t exist any sort of recourse under the Representation of the People Act, 1951 related to this. The closest provision under this act which is related to the removal of elected representatives is on the basis of vacation of office upon the commission of certain offences.[4]

Right to recall is present in various jurisdictions across the world, in countries such as USA, Canada, Venezuela, Switzerland among many other. Along with these countries, many others are trying to bring this provision.

Currently, BJP Member of Parliament, Varun Gandhi raised this issue through a private member bill in the Lok Sabha, five years after social activist Anna Hazare first raised this issue[5].

The bill has sought an amendment to the Representation of the People Act, 1951 to introduce right to recall parliamentarians and legislators if 75% of their voters are dissatisfied with their performance. The legislation proposes that the process to recall an elected representative can be invoked by a constituency voter by approaching the speaker of the house.

Such petition seeking invalidation of the membership of an MP or an MLA should be signed by at least 25% of the total number of electors in that constituency.

Major arguments before deciding whether Right to recall is a viable option or not:

1. Arguments for Right to Recall
2. If the people are conferred with power to elect their representatives, they must have the powers to remove them as well.
3. The right to recall is definitely a democratic tool which ensures a greater accountability in the political system and can be a measure of electoral reforms.
4. Such kind of right would be a significant check on corruption along with other measures such as the criminalization of politics.
5. It will deter candidates from spending crores of money while campaigning for the elections because they will have a perpetual fear of being recalled.
6. Advocates of Right to recall seeing it as an option to correct wrong decisions without waiting for five years.
7. Arguments against Right to Recall
8. It will lead excess of democracy where the independence of the representatives will go down due to the continuous threat of being recalled.
9. To make themselves free from a recall would demand the representatives to always keep their electorates happy, which would eventually force these representatives to succumb to the populist pressure.
10. Also having a recall system in India would not only create unnecessary chaos due to the recurring recall election but also would unstable the government.
11. There is always a question related to the practical aspect of conducting a recall which would involve enormous amounts of money along with manpower, time etc.
12. The introduction of recall would bring down inclusiveness as only politically alert citizens would benefit from it.
13. Introduction of recall would unnecessarily undermine the role along with the importance of our representatives which in fact would weaken our democracy.

Opinion

Though the right to recall seems like an attractive idea theoretically, practically this practice is not feasible. Currently, right to recall is definitely not a viable option in India. Even the Law Commission of India, in its 255th report after analyzing that it is not in favor of Right to Recall. Elections are a tedious and complex process and involve millions of people and resources worth crores at the time; hence it is not feasible to hold an election for same the constituency frequently. Moreover, the politically dominant caste which is quite prevalent in India will definitely misuse the provision of the right to recall.

Way Forward

The main arguments of the advocates are revolving around the idea of good governance which can be sought to achieve through other alternate measures such as pre-election. Examples of such pre-election measures would be the provisions relating to the disqualification and expulsion of members and the existing vigilance bodies to check corruption etc. These pre-election measures are said to be comprehensive enough to realize the goal of ‘good governance’ and a step towards the corruption-free government.

However, there is a serious problem with the implementation of the same. Hence, we may conclude that introduction of the post-election measure of recall will be a very ‘premature’ move and hence, the focus instead should be more on better implementation of the pre-election measures.

What needs to be done is to strengthen the other measures as well as finding solutions to eliminate the problems associated with unaccountability of our elected representatives rather than entering a totally new sphere and bringing a new law.

References

[1] A theory of Universal Democracy: Beyond the source of History, L. Ali Khan, and Page 220.

[2] https://indiankanoon.org/doc/501550/

[3] http://lawcommissionofindia.nic.in/reports/Report255.pdf

[4] Section 8, the Representation of People Act 1951.

[5]http://www.livemint.com/Politics/sCmKArN2FdBGyEzXMch6rK/Varun-Gandhi-moves-bill-in-Lok-Sabha-to-recall-MPs-MLAs-for.html

[6] http://164.100.24.219/BillsTexts/LSBillTexts/AsIntroduced/1631.pdf

[7] http://www.prsindia.org/mptrack/ferozevarungandhi

[8] http://lawcommissionofindia.nic.in/reports/Report255.pdf,Page 208

In this article, Asmita Topdar pursuing Diploma in Entrepreneurship Administration and Business Laws from NUJS, Kolkata discusses Impact of GST on Startups in India.

Introduction

At one stroke, on July 1, 2017, India made entry into a new financial regime known as one nation, one tax by accepting the new Goods and Service Tax (GST) Act, 2017. It subsumed all other existing laws relating to taxes which the companies had to comply with and these laws varied from state to state. This act enables every state to follow and implement only one law for taxation issues. With the implementation of this tax, there has been a shift in focus from tax on production to tax on consumption thus enabling unity among consumers all over India.

By promoting a single platform, GST will improve the unity among Indians by folding plethora of tax central and state levies into itself. The taxpayers are required to pay only one consolidated tax under this new regime unlike the variety of taxes like:

• Customs duty
• Excise duty
• Service tax, and
• Entry tax etc.

What is a Start-up?

On 17 April 2015, a notification was released by The Ministry of Commerce and Industry defining start-ups. According to the notification, an entity will be recognized as a start-up till up to five years from its date of incorporation. Moreover, its turnover in the last five financial years should not exceed 25 crores and the entity shall work towards:

• Development
• Innovation
• Commercialization of:
  • New products, and
  • Services are driven by:
    • Intellectual property, and
    • Technology.

How GST works?

1. GST is levied at the point of sale and not production and at each stage of value addition, GST will be levied, thus enabling the buyer to bear only those charges levied by the last supplier in the supply chain.
2. It enables cheaper goods to reach the final consumers thereby increasing profits and purchasing power of the whole Indian economy.
3. The initial face of GST will vary as per the different tax slabs. However, GST will act as a catalyst to give a boom to the Indian start-ups thereby strengthening them to flourish as the GST unfolds.

Opinions of business heads on GST

Opinions of various startup owners and how do they look towards this new regime.

Vijay Shekhar Sharma, Founder and CEO Paytm

• He sees this as the most influential and tsunami-ed move in the tax domain since independence – all for good only!
• He clearly foresees, the new simplified tax structure would address, interstate supply chain issues and instigate new markets.

Ambareesh Murthy, Founder, Pepperfry.com

His opinion is optimistic about it, for the transparency and simplicity it embeds.

CRISIL

• According to a report published by CRISIL, country’s GDP will see a boost for the integral role to be played by this newly introduced GST regime and help in reducing fiscal deficit.
• Both the government and the taxpayers will stand at the advantageous position. Notwithstanding speculations and the initial teething problems, GST appears to be a promising radical reform that ensures:
  • Reduced costs, and
  • A better-streamlined economy
  • Elements that are essential to guarantee success, to lift the spirits and to empower Indian entrepreneurs.

Eligibility for GST registration

• An entity is eligible to get registration for GST if its turnover exceeds INR 25 Lakhs. However, entities having their operations in northeastern states are comparatively exempted with eligibility requirement being set as a turnover exceeding INR 10 Lakhs.
• GST registration is mandatory if the entity deals in:
  • Non-taxable products, or
  • The business of exporting products to foreign lands

It includes all entities which are dealing in export of software and had been untaxed previously.

• Irrespective of the size of turnover, an entity supplying goods and services to another state within India is required to register itself for GST.
• A provisional registration for six months shall be granted to those companies who were previously registered under those laws which are subsumed by GST such as:
  • VAT registration
  • Service tax registration

These companies, after their six months provisional period have to get GST registration.

A positive impact of GST

Ease of starting a business

• Previously, a plethora of tax compliance was required on part of new startups in order to start a sound business. With the implementation of GST, which has consolidated all the indirect central and sales taxes into one single bucket.
• Startup owners can aim for ease of doing business. Now only single registration needs to be done with less paperwork thus making a cumbersome process much simpler.
• Rather than focusing and wasting time on compliance of complicated tax laws, companies can use this crucial time for productive purposes in order to enhance their business.
• As per the previous VAT structure, any business with a turnover of more than INR 5 lakh has to get VAT registration and pay VAT which is differ from state to state.
• Under GST regime, this threshold has been increased to INR 20 Lakhs they’re by exempting SMEs and start-ups from VAT registration.

Decreased cost of logistics

• GST has reduced cumbersome tax procedures which helped in expediting the inter-state delivery of goods and services all over the country.
• In earlier times, a truck crossing the state borders had to pay octroi tax and this tax varied from state to state. This would increase the expenditure, thereby increasing the cost of business.
• GST brings all these taxes under one umbrella with the tax rate being uniform throughout the country.
• The entire GST process starting from registration to filing returns and payment of GST tax is online.

Eliminates double taxation

• Previously, the tax was imposed on a good which was already taxed and it led to double taxation. Hence consumers had to pay a price much more than what should be priced.
• GST levies a tax on the goods finally produced and no value addition takes place at each stage thereby eliminating double taxation.

Easier Invoicing

Invoicing become easier as the tax is applied uniformly and there will be no distinction between goods and services thereby reduce tax evasion and take advantage of various tax incentives.

Consolidation of Multiple Taxes

With the introduction of GST, compliance with complicated taxes, cost of compliance and tough interstate movements have come to an end. Under this regime, only one tax has to be paid making the whole taxation procedure centralized.

Negative Impact of GST

The tax burden for Manufacturing Sector

Previously, manufacturing businesses with INR 1.5 crore turnover were excise duties was paid. The GST has reduced the benchmark to INR 20 Lakhs thus incorporating all small manufacturing start-ups under this cap. This will increase the tax burden on the manufacturing start-ups.

Stringent Input Tax Credit Process

If the supplier has not filed and paid his taxes then he would not be eligible for Input Tax Credit. This will affect startups because if one link in the supply chain breaks it will bring severe damage to the business.

Challenge due to inadequate technology

Initially, the problems may arise with respect to the technology required for GST compliance as all filings and registrations have become online and might pose a problem to comply due to lack of proper technology.

Tax collected at source (TCS)

Initially, the cost will be borne by the start-ups. The start-up owner has to pay the TCS and will only get the refunds from the government after filing the return.

Blocked working Capital

• With the introduction of a new financial regime, start-ups have to uphold their funds in electronic form with the tax department. This blocks a substantial part of company’s funds leading to blockage of capital.
• Moreover, the input tax credit system will lead to choked capital. Thus companies have to set aside a portion of their working capital under GST (on which they cannot gain any interest).

Measuring the compliance parameter

• A numerical figure (GST Compliance Rating) will guide the prospective buyer to decide upon the credibility with the government much like the personal credit score these days.
• Businesses will do everything to get and keep a good score, seeing the stringent online micro guidelines not only about entering the data but also about payments. The good credit score would come at a cost of specifically deployed bandwidth and funds.

Harsh reverse charge mechanism

If goods are delivered by a small businessman who is exempted from GST, supplies goods to a firm registered under GST, the buyer has to pay GST on such purchases by self-invoicing and this invoice is to be uploaded at GSTN while filing the returns. This cost borne by the buyer is basically a bad debt.

Loss to freelancers

If one is not having a fixed place of business is required to register himself as a casual taxable person under the GST. The provision of INR 20 Lakhs cap is not applicable under this category of freelancers thereby the person has to mandatory register himself with GST.

Points to be noted

An entrepreneur must have a note on these points before starting their start-up.

1. An entity will be recognized as a start-up till up to five years from its date of incorporation and should work towards development, innovation and deployment of commercial products or services having its turnover not exceeding INR 25 crores.
2. Companies dealing in non-taxable products or exporting their products to foreign countries are required to have mandatory GST registration.
3. Registration to file returns and payment of GST tax has been made online.
4. After implementation of GST, Start-up owners can aim for ease of doing business.
5. GST implementation has its challenges too in terms of readiness of taxpayers with its technology platform.

Conclusion

In every sector, there are pros and cons of GST. In initial stages, there will be problems faced by the businessmen and owners for implementing GST due to lack of technology and skill required to implement the same. This period of transition will have its own ups and down where startups will face more problems than the businesses which are already established and are burgeoning the reason behind the problem is the restrictions this new regime will pose on the cash flows.

However, start-up owners have external experts as their savior who can help them in filing and registrations thereby allowing owners to focus on the expansion of their business.

This article is written by Harsh Jain. Along with holding degrees in LLB, and LLM, Harsh is NET, JRF qualified. Harsh has successfully cleared Rajasthan Judicial Services, Mains Examination. Also, Harsh is pursuing Diploma in Entrepreneurship Administration and Business Laws from NUJS, Kolkata. This article gives a deep overview of the recording of evidence through video conferencing.

Video conferencing is a tool which can not only give a boost to the justice delivery system but also save a lot of time, money, and effort of courts, parties, government etc. But, Supreme court has given clear guidelines while deciding various cases explaining where evidence can be recorded through video conferencing and where it can not be.

What is Evidence?

According to Section 3 of the Indian Evidence Act states that:

Evidence means and includes:

1. Oral Evidence: All statements which the court require and permit to be made before it by the witnesses, regarding the matter of fact under inquiry.
2. Documentary Evidence: Any document (including electronic records), produced for the inspection of the court.

Documentary evidence can further be divided into primary and secondary evidence.

According to Section 62 Indian Evidence Act:

Primary evidence:

• The document itself produced for the inspection of the court is called primary evidence.
• If a document is executed in several parts, each of such part will be treated as primary evidence of the document.
• When a document is executed in counterparts, each counterpart is primary evidence against the parties who have executed it (for those who have not executed it, it is treated as secondary evidence for them).
• But where a number of documents are made through a uniform process, eg. printing, lithography or photography, then each of them is primary evidence of the contents of other documents made through such process, but they are not primary evidence of the contents of the original document.

According to Section 63 Indian Evidence act:

Secondary evidence includes:

• Certified copies issued by a person authorized, duly following the procedure provided in law.
• Copies made from the original documents through a mechanical process which in itself ensures the accuracy of the copy and all the copies compared with such copies.
• All the copies which are made from and compared with the original documents
• When a document is executed in counterparts, each of such documents is a secondary evidence against the parties who have not signed on such counterparts.
• When oral accounts of the contents of documents are given by a person who has
  himself seen them.

What is Electronic Evidence:

Electronic Evidence was included in the definition of documentary evidence through an amendment in Indian Evidence act. So, the Electronic evidence is just a form of documentary evidence in electronic form.

Hard Disks, micro sd card, memory cards of a smartphone or digital cameras etc., where electronic information, pics etc are directly saved are primary evidence.

While CDs made from them or copies made in any other manner are secondary evidence.

Video conferencing – is it oral evidence or it is documentary evidence?

All statements which the court require and permit to be made before it by the witnesses, regarding the matter of fact under inquiry are oral evidence. In video conferencing, if the court is just permitting to make these statements through electronic means. It is not covered in the definition of documentary evidence. It is purely a oral evidence in electronic form.

But, if any documents are being admitted as evidence then they may be treated as documentary evidence depending on the facts and circumstances and discretion of the court.

What are the laws, and guidelines governing recording of evidence in India?

There are various guidelines given time to time by Supreme court, various high courts etc. regarding the recording of evidence through video conferencing. Law applicable to them will be the same as applicable to evidence recorded in courts normally, including 272 to 283 Cr.P.C. and Order 16, 18 etc. C.P.C. with some changes to avoid some technical issues.

Can evidence be recorded in legal cases through video?

By amendment in Cr.P.C in 2009, a proviso was added to subsection (1) of section 275 Cr.P.C. which states as follows:

“Provided that evidence of a witness under this subsection may also be recorded by audio-video electronic means in the presence of the advocate of the person accused of the offense”.

By analyzing this provision, we can say that taking evidence of a witness through video conferencing is permissible.

By observing various guideline of various high courts and supreme court (2 & 3)also, it is clear that evidence can be taken through video conferencing.

Here it is worth mentioning that as per Section 273 Cr.P.C., evidence must be recorded in the presence of the accused. But, here presence does not mean the actual physical presence of the accused. Evidence may also be taken in presence of the pleader of accused if attendance of accused is dispensed with. Presence of pleader is deemed to be the presence of accused as provided by section 273 and 275 (1) proviso.

In case of State of Maharashtra vs Dr. Prafull B. Desai and Another: AIR 2003 SC 2053, the Apex Court interpreted the meaning of the term ‘presence of the accused’ in the aforesaid manner.

Supreme court and various High courts on Evidence to be recorded on video conferencing:

Few instances where Apex court and various other court allowed and denied recording of evidence through video conferencing are :

In State of Maharashtra vs Praful B Desai (Dr.)

Supreme court permitted recording of evidence of witnesses staying abroad through video conferencing.

In Md.Ajmal Md.Amir Kasab @Abu … vs State Of Maharashtra:

The court permitted Kasab to appear through video conferencing.

Delhi High Court in International Planned Parenthood Federation (IPPF) vs Madhu Bala Nath

directed courts to have a liberal and pragmatic approach in allowing the witnesses to depose through Video conferencing.

Gujarat High Court Ketan @ Arcit Pravinbhai Patel vs State of Gujarat

gave directions to the State to consider the production of undertrial person in concerned courts through video conferencing.

The Bombay High Court

taking suo-motu cognizance of a letter written by Shaikh Abdul Naeem, who was one of the accused in the Aurangabad Arms Haul case has directed the Maharashtra government to install video conferencing facilities in all courts in the state by the end of March 2017.

Recently in February 2018, it was reported that Jammu bench of Jammu and Kashmir High court

for the first time heard 11 cases listed before Srinagar wing of High court through video conferencing. The Chief Justice of J & K High court, Justice Badar Durrez Ahmed had himself heard these cases.

Apex court in Asha Ranjan vs State of Bihar and others, transferred Mohammad Shahabuddin

from Siwan Jail, district Siwan in Bihar, to Tihar Jail, Delhi directing that pending trials shall be conducted by video conferencing by the trial court.

The Division Bench of Madras High Court created history when it conducted the court proceedings over Skype

from Chennai for the first time in a case related to 89 inmates of an unauthorized private children’s Home for girls run by Mose Ministries in Turuchi. In this case, girls rescued from the brothels in Delhi were repatriated and rehabilitated in their hometowns in several parts of India. To avoid any discomfort to them the court decided to take evidence through video conferencing.

SIL Import, USA vs Exim Aides Exporters, Bangalore (1999) 4 SCC 567

In this decision also use of available technology was given a boost. But, it was also held that technologies like internet, email etc. were being used swiftly even before the bill was discussed in parliament. So, if Parliament has decided that notice is to be given in writing, the court cannot ignore this fact. The court assumes that Parliament was well aware of the modern technology available.

Grid Corpn. Of Orissa Ltd. vs AES Corpn. 2002 AIR (SC) 3435

Here supreme court held that it is not necessary for two parties to sit together at one place where an effective consultation can be done through electronic means and remote conferencing, unless, law or any condition specifically mentioned in the contract has binding on them to do so.

Hon’ble Karnataka High court in TWENTIETH CENTURY FOX FILM CORPORATION vs NRI FILM PRODUCTION ASSOCIATES (P) LTD. (AIR 2003 KANT 148)

held that a witness must file an affidavit or undertaking duly verified by a notary or a judge before he is examined, that the person who is going to depose on screen is the same person who is shown as the witness on the records.

But, in Santhini vs Vijaya Venketesh

The apex court held that Evidence via video conference not permissible in matrimonial cases. If both parties are not present in court, then there less possibility of emotional bond. It can create a dent in the process of settlement. Family court judge should never be the slave of the concept of a speedy trial. Reconciliation requires the presence of both parties at the same time and same place. This if permitted, can defeat the purpose of the whole act.

When should court permit recording of evidence through Videoconferencing?

Generally, all the courts have a liberal approach towards allowing recording of evidence through video conferencing. Unless there were special reasons to deny it, courts are always willing to adopt the technology for the betterment of all. By evaluating various cases where courts admitted and denied an application for recording evidence through video conferencing, we can say that, unless it is a mandatory condition of law or a written and valid contract among parties that parties must appear physically it must be allowed by the courts. In any other such circumstances where the court considers that if the recording of evidence through video conferencing is allowed, it will defeat the purpose of the law or procedure established by law, the court can deny it.

Procedure and precautions for recording through video conferencing as suggested by courts:

As stated above, while recording evidence through video conferencing basic rules and provisions provided in Indian Evidence act, Cr.P.C., C.P.C. etc. and also provided by the apex court and various high courts in various judgments and guidelines etc. must be followed. But some additional precautions are also suggested by courts which must be kept in mind:

Sujay Mitra vs State of West Bengal CRR No.1285 of 2015

Calcutta High court gave some guidelines which a trial court must keep in mind while recording evidence through video conferencing:

1. The court must satisfy itself regarding the identity of the witness.
2. The oath must be administered to witness before recording his evidence.
3. The witness can only be examined during the working hours of Indian courts.
4. Copies of the documents to be proved must be provided to witnesses well in advance.
5. It must be ensured by the court that the witness is alone in the room of Indian embassy from where he is giving evidence through video conferencing.
6. The demeanor of the witness must be recorded by the court which is relevant for the purpose of evaluation of the evidence.
7. Once the recording of the evidence is started through video conferencing, it must be continued on day by day basis till evidence of such witness is recorded completely.
8. Other conditions can be imposed by the court to ensure smooth recording of evidence through VC.

In the case of Amitabh Bagchi vs Ena Bagchi – Ac and 2005 Calcutta II,  Twentieth Century Fox Film Corporation vs NRI Film Production Associates (P) Ltd., (AIR 2003 KANT 148) and some other cases,  some safeguards are suggested by superior courts, which are to be taken during recording evidence through video conferencing:

1. An officer appointed either from India or from consulate/ embassy in the country where evidence is being recorded. He will remain present and ensure that there is no other person than the witness himself in the room where the witness is sitting while giving his evidence.
2. It is the duty of this officer to fix the time for recording evidence, who has been deputed to record evidence.
3. Witnesses will be only examined during the working hours of Indian courts. No witness is allowed to take the excuse of inconvenience due to difference India and any other country where he is staying.
4. The magistrate has the power to disallow recording evidence by video if he has reason to believe that witness is not attending at the time fixed without any sufficient reason.
5. The magistrate can take the legal action provided by law to compel the attendance of the respondent and their counsel if they do not attend at the time fixed by the officer concerned.
6. A set of the plaint, written statements, and all other necessary documents must be sent in advance to all the non-party witnesses to make them acknowledged with the matter concerned.
7. The witness has to file an affidavit duly verified by notary or judge, that the person is shown as witness and person deposing before the court is the same person.
8. Even the person who wishes to examine any witness on screen shall file an affidavit.
9. After the process of identification is complete, an oath is administered ac per Oaths Act 1969 by an officer duly authorized to do so.
10. The officer deputed has to ensure that:
11. The witness is not taught, prompted or guided.
12. Respondent, their counsel, and one assistant are allowed in the studio when evidence is being recorded.
13. That witness is not prevented from bringing along with them, all the necessary documents required by their counsels.
14. That the visual is recorded at both the ends and the witness alone is present in the conferencing room.
15. Officer concerned has to ensure that, as far as possible, once the conferencing has started, it must proceed without adjournment and interruption.
16. If the witness is not answering the questions, the officer will make a memo regarding it. This memo will be taken into consideration when the evidence is read in the court.
17. the court or commissioner, as the case may be, must record all material remarks regarding demur of the witness while he is on screen and shall also note, either mechanical or manually.
18. Depositions of the witness will form part of the record of proceedings after they are signed. They must be signed as soon as possible before a magistrate or notary public. In this process, even digital signatures can be used and such signatures shall be obtained immediately after the day’s evidence.
19. All the expenses of recording the evidence through video conferencing will be borne by the applicant, who wants to avail this facility of video conferencing.
20. These guidelines are just directory and they are not limited to these only i.e. they are not inclusive. Courts may adopt them or may also add to them or change any of them according to the facts and circumstances of a particular case.

Technical requirements:

Before recording evidence through video conferencing, there are certain minimum technical requirements which must be fulfilled. They are as follows:

1. A computer system.
2. A high-speed internet connection.
3. Power back up to ensure uninterrupted power supply during the conference.
4. Printer.
5. A good quality video camera of prescribed standards.
6. Good quality microphones and speakers.
7. Monitors/ Display units.
8. A document visualizer machine.
9. Sitting arrangements must be made ensuring the privacy of the witnesses during the proceedings.
10. Efforts must be made to reduce the noise disturbance, as much as possible.
11. Facility for digital signatures at both the ends must be available.
12. Adequate lighting arrangements must be made to ensure clear visibility.

Technical difficulties

1. Lack of infrastructure:
2. Still, in many parts of the country, courts do not have basic infrastructure like computer systems, uninterrupted supply of electricity and high-speed internet connections to facilitate recording of evidence through video conferencing.
3. Lack of technical knowledge required for video conferencing among judges and no availability of technical assistance to them.
4. No mechanism to compel witnesses in countries other than India, to be present at the time of the conference.
5. People are still not as acquainted with the technology, as required, and hence, they are reluctant to adopt it. They still prefer the conventional methods.
6. Judges do not have enough time to record evidence through video conferencing and they have to appoint commissioners for this purpose. But commissioners are not well acquainted with technology and guidelines for recording evidence through video conferencing.
7. The speed of the internet is not world class.
8. The government has not supported the efforts of courts and has not provided with the appropriate funds required for making this possible.
9. Advocates have a tendency to linger on the cases by taking adjournments during the trials. Parties in default also want to take advantage of the loopholes in the legal system as delays irritate opposite parties and sometimes may even change the fate of matter in their favor. Generally, only one party to the suit is interested in it. Party in default and his counsels do not agree to adopt this procedure as it may result in early disposal of a matter which will probably be decided against them.
10. There are diversified opinions and judgment of courts and still, there is no clear and specific guideline regarding this.

Conclusion

Supreme Court has rightly observed in Som Prakash Vs State Of Delhi 1974 Cri. LJ 784

That “in our technological age nothing more primitive can be conceived of than denying discoveries and nothing cruder can retard forensic efficiency than swearing by traditional oral evidence only thereby discouraging the liberal use of scientific aids to prove guilt.” There is a need to make statutory changes to develop a better approach towards criminal and civil trials and to lessen the burden on investigators and judges. Recording of evidence through video conferencing will not only fasten up the disposal of matters piling up in courts, but also, reduce the cost of court proceedings, will make it lot cheaper for parties to fight their matters, it will also become a lot easier for public servants like doctors, I.O.’s, mechanical experts, forensic experts etc. to give their evidence before the court without any detriment to public services, which suffer in their absence, if conventional methods are adopted. Statutory changes are needed to develop more fully a problem-solving approach to criminal trials and to deal with a heavy workload on the investigators and judges.

The courts have generally observed that, for speedy and effective disposal of cases, there is a requirement to avail technologies and innovations in the justice delivery system, but, with necessary safeguards and precautions. These days courts are becoming more and more lenient in including the recording of evidence through video conferencing into their trail system.  Unless it is against the established rules of law or a valid written agreement between the parties to the proceedings courts generally allow evidence to be recorded through video conferencing.

References:

1. Indian Evidence Act
2. Guidelines available on ecourts website: http://ecourts.gov.in/sites/default/files/EVIDENCE%20THROUGH%20VIDEO%20CONFERENCING%20-%20by%20Ms%20B%20Gayathri_0.pdf
3. Guidelines available on NJAC website: http://www.nja.nic.in/CJ-CM_Resolution/Delhi_HC/Video%20Conferencing%20Guidelines%20issued%20by%20DHC.PDF
4. State of Maharashtra v. Dr. Prafull B. Desai and Another: AIR 2003 SC 2053
5. Md.Ajmal Md.Amir Kasab @Abu … vs State Of Maharashtra
6. Santhini Versus Vijaya Venketesh
7. http://www.livelaw.in/delhi-hc-moots-pragmatic-and-liberal-approach-in-allowing-witnesses-to-depose-through-video-conferencing-2/
8. http://www.livelaw.in/gujarat-hc-moots-production-undertrial-courts-video-conferencing-issues-directions/
9. http://www.livelaw.in/ensure-video-conferencing-facility-courts-march-end-bombay-hc-tells-maharashtra-government/
10. http://www.livelaw.in/sc-transfers-shahabuddin-siwan-jail-tihar-jail-orders-trial-video-conferencing/
11. http://www.livelaw.in/madras-hc-division-bench-creates-history-conducting-hearing-over-skype/
12. http://www.lawyersclubindia.com/forum/Supreme-court-s-view-on-video-conferencing-62835.asp
13. https://barandbench.com/jammu-kashmir-high-court-video-conferencing-bd-ahmed/
14. http://ecourts.gov.in/sites/default/files/Topic-2%20(Mode%20of%20treating%20and%20Recording%20evicdence,%20including%20recording%20of%20evidence%20through%20VC).pdf
15. http://www.nja.nic.in/CJ-CM_Resolution/Delhi_HC/Video%20Conferencing%20Guidelines%20issued%20by%20DHC.PDF
16. https://blog.ipleaders.in/court-proceedings-video-conferencing/
17. Som Prakash Vs State Of Delhi 1974 Cri. LJ 784

In this article, Nritika Sangwan, pursuing Diploma in Entrepreneurship Administration and Business Laws from NUJS, Kolkata gives reasons why a Startup should be an LLP.

Introduction

In recent years, there has been a noticeable increase in the number of entrepreneurs opting for Limited Liability Partnerships (LLPs) despite it being a fairly new development in the field of business. There are numerous reasons that are responsible for such a trend; some of which include low cost of formation, less restriction and compliance, and most importantly, the flexibility that an LLP offers when compared to other business structures. In this article, the author has attempted to analyze the flexibilities of LLPs vis-a-vis other corporate entities after briefly discussing the concept and salient features of LLPs.

What is an LLP?

Before I move on to talk about the flexibilities that an LLP offers, it is imperative to understand what a Limited Liability Partnership actually is. A Limited Liability Partnership is an amalgamation of a company and a partnership which incorporates the favorable features of both. It integrates the organizational and operational flexibility of a Partnership (with the benefits and protection of limited liability) and separate legal identity of a Company. Compliance requirements are higher for an LLP when compared to a partnership but they are much lesser when compared to a limited liability company.

This form of business model has been available in countries such as the US, the UK, Singapore, Australia etc. for a long time but is a fairly new model in India.  In India, the Limited Liability Partnership Act, 2008 was notified on 31st March 2009. This structure has become quite popular since its inception in SMEs, professional service companies and any small business that may aim at reducing its tax and compliance liabilities.

Concurrently, many investors and lenders still remain wary about this business structure and prefer to deal with private or public limited companies. As a consequence, it becomes difficult for an LLP to raise significant capital. In this context, we must remember that partnership in companies can be converted into an LLP and vice versa, without any significant tax liability.

Salient features of an LLP

1. It can continue to exist regardless of the changes in the partners, that is to say, that it has a perpetual succession just like a company. If the shareholders change in a company, it does not affect the existence and legal status of the Company. Likewise, the change in partners does not imply any change in the legal status of an LLP.
2. An LLP can enter into contracts and own properties in its own name
3. An LLP is a separate legal entity and is liable to the extent of its assets; however, the liability of the partners is limited to their contribution agreed in the LLP. This is similar to a Company, where a shareholder is liable for the debts of the Company only to the extent that the share capital to which he contributed may be used to pay the creditors. LLP creditors cannot, under normal circumstances, claim the personal assets of the Partners of the LLP incase the LLP is unable to pay its debts.

The flexibility of operations:

The flexibility of the LLP structure and its unique appeal has helped many entrepreneurs take advantage of its inherent positivity and make it the first choice of their Startup. An LLP allows its partners to adopt an internal organization similar in form to that of a traditional company while limiting their liability to the extent of their individual capital contributions. LLPs are projected to bridge the gap between sole proprietorships and partnership firms under the Indian Partnership Act, 1932 and companies under the Companies Act of 1956, providing another channel for businesses and the rigors of corporate governance without being exposed to personal responsibility for the acts or omissions of other members. These flexibilities are discussed in detail under the following heads:

Registered office and address for communication

It has been provided in the Limited Liability Partnership Act that the document may be served on an LLP or a Designated Partner by sending it by mail or by any other method (to be prescribed by the Rules) to the registered office and any other specifically declared address by the LLP for the purpose in the form and manner prescribed in the rules. Thus, the LLP will have the option to declare another address (other than the head office) to obtain statutory notices/letters etc. of the Registrar by submitting Form 2.

Choice of agreement clauses

The partners have the right and the choice to determine the clauses of the LLP agreement which govern the rights, duties, and obligations of the partners in the LLP as per their requirements, for e.g. – inheritance and transfer rights clauses can be added which then makes easy in such eventualities.

The LLP Act 2008 provides the rights to the partner to share profits and losses of the LLP and to receive distributions in accordance with the LLP agreement which is transferable either wholly or in part. The partners may lend money to and transact other business with the LLP.

It may include rights such as access to books, records of LLP firm and to inspect them and also one can add this clause in the agreement that bares any activities that may result in a conflict of interest situation. It also gives the flexibility to each of the parties hereto shall be entitled to carry on their own, separate and independent business and can include a clause of remuneration to be paid to the partner.

LLPs for a particular venture

Since LLPs are governed by the LLP agreement, it is possible for LLPS to provide suitable clauses in such agreement to fix time limits for the duration of the LLP in the LLP agreement.

In such cases, after the realization of the objectives of the venture, the LLP could either be wound up, or the provisions for striking off of the name of the LLPs can be used, instead of the winding up provisions.

Illustration: ABC LLP is established only to conduct four batches of a management course (of 3 months per batch) over a one year period. After the 4 batches are completed, the LLP can either be 1. Wound up or 2. Its name could be struck off the register of LLPs bringing its existence to an end if the LLP agreement states that the existence of the LLP is to come to an end after one year of operation.

Audit

Rule 24 of the LLP rules, 2009 provides that I. any LLP whose turnover does not exceed 40 lakh rupees in any financial year, or II. Whose contribution does not exceed 25 lakh rupees, is not mandatorily required to get its accounts audited. If these limits are crossed for an LLP, it must get its account mandatorily audited.

Relaxation in filing and applicability of penalties

The statutory provisions require LLP to present documents such as the statement of accounts and solvency (SAS) and the annual declaration (AR) and communications relating to changes between partners, etc. within the period specified in the relevant provisions. The law contains provisions to allow LLPs to present these documents after their deadlines in paying additional fees. It has been established that, in the event that LLPs submit relevant documents after their deadlines with additional commissions up to 300 days, no action will be taken against them. In the event that a delay of at least 300 days occurs, the LLP will be required to pay the normal deposit fees, additional costs and will be processed. The law also contains provisions for the capitalization (settlement between the defendant and the department without any type of competition) of offenses punishable only by a fine.

Lesser compliances

The compliances that must be made under the LLP Act are less than the limited liability company. For example, there is no provision to hold a meeting, in fact, it is not even mandatory to keep records of the meetings of the designated partners/partners.

All LLP accounts are required to be controlled by a CA. However, no mandatory checking of the accounts is required until the billing in any financial year exceeds Rs. 40,000.00 (40 Lakh) or the capital contribution exceeds Rs. 25,000.00 (25 Lakh).

Tax benefit

The Profit will be taxed to the LLP separately & not to the Partners which avoids double taxation issues.

Mergers  & Amalgamations

The provisions of Compromise, arrangement or reconstruction of LLPs are available which makes it possible to merge two or more LLPs, just like a company or between LLPs and a Private Company.

Right to manage the business

Unlike corporate shareholders (in case of Private Limited), the partners have the right to manage the business directly hence have better controls on all the activities.

No limit on maximum number of partners

LLP can present any number of partners (without a maximum limit) which increases the possibility of obtaining the maximum amount of investors for a company. The need for a new business organization offering an alternative option to resort to an association under the Association Act with unlimited personal responsibility, on the one hand, and rigid governance based on corporate regulation, on the other, had heard for a long time. LLPs seem to allow professional experience and entrepreneurship to organize and operate in a flexible, innovative and efficient way.

Comparative analysis of LLPs with respect to other business structures

Conclusion

There are a number of reasons why many entrepreneurs prefer to go in for a Limited Liability Partnership with a Private Limited Company. It is considered easier to set up, as a rule, is comparatively hassle-free in the day to day operations, has significantly lower burdensome compliance requirements and costs, and therefore many see it as advantageous to begin their organization in this manner. Owing to flexibility in its arrangement and operation, it is expected that LLPs would also be a suitable vehicle for small enterprises and for investment by venture capitalists.

This article is written by Aditya Shrivastava. Aditya is the marketing executive at iPleaders.

Hi, I am Aditya. If you ever get a chance to read my bio it will always read as, “A lawyer by degree and a writer by choice.” Let me be candid and tell you my story. When I was in the phase of figuring out which career path to choose, I was in a fix. I wanted to become a journalist, a chef, an archaeologist, a psychologist and a lawyer.

I wasn’t sure. I am probably not sure as we speak. Back then, my parents made me an offer. Why don’t you pursue law? It will give you the required expertise in various areas and if you want to pursue journalism after law, you can do that too.

There is no denying the fact that a legal career is highly competitive, challenging, and extremely stressful. In the current scenario, where landing a legal job and progressing each day is nothing short of a battlefield, only the ones who have a real zeal for the law stand a chance at being successful. Although I did find myself working for the compliance team of an MNC after law school, there are people who often find that law is not a viable career option for them only after they join a law school.

What do you do when you realise law is not your calling?

Such individuals are left with only two options. The first option is realizing in the very first year and opting out of the course looking for another suitable option.

Fresh out of school, most of us contemplate if law was the right choice. By the time we are done making up our mind, it is too late. What do I mean by too late? Stems from the fact that this would mean the loss of money and further monetary investment. Most of us don’t want to ask our parents to fund an alternate career when they have already invested in law school.

The other option is to stick to your college accepting that it’s not meant for you and do everything it takes to shift to an alternative career. This option would not lead to wasting your parent’s hard earned money.

If you are an extremist and you believe in taking in-the-moment decisions, it might sound to you as an utter waste of time and resources, however, it is probably not as bad as you think. In my previous post, I had explained in detail about how the legal industry is about to reach saturation.

The result is that lesser number of law graduates take the road towards a conventional legal career than you may expect. However, if you are sure that legal career is not meant for you, you might want to consider the good attributes of it. In an era where brand and pedagogy matters to a lot of recruiters, the law can come as a huge advantage for you. It might give you an extra edge in whatever genre you want to get in.

So what is it that law has to offer you to get that extra edge?

Unavoidable Personality – Strong Reputation

Remember the time when you decided to take admission in a law school? There must’ve been people around you who would have appreciated you for the mere fact that you chose law. You would have been the coolest amongst your peers.

None of this goes away once you graduate, in fact, it only multiplies. Although most Indians do not consider law as a great profession that is because of the limited idea they have. For anyone who is well read, there is never-ending respect for lawyers and this is not restricted to your close ones.

Recruiters find lawyers to be extremely interesting individuals. For example, if you were someone who was going to pursue journalism, don’t you think a crime journalist with a legal degree would present far better reports as he would be aware of the law and the legal implications of the crime?

It is undeniable that having a legal degree or any legal specialization that online courses may provide you with will make you have an edge over others.

Are there any career options available?

If you have ever wondered about what you have learnt as a law student, you must’ve realized that you have gained knowledge about the art of researching, analysis, criticism, and communication by now. A lawyer is capable of engaging in problem-solving, arguing, probing and coming up with the most practical solutions. You can be anything that you want to be if you take up law. I have previously written an article about what alternative career you can choose after completing your law degree.

Make the most of it while you are at it!

I would urge you to not give up. The legal profession is highly rewarding. I was one of those who cribbed about taking up law. However, when it struck me that it is something that I am actually good at, life changed for better. I thought it might be worth giving it a shot.

As a result, I started exploring various aspects of company and business laws. I started writing research papers and took up an online course on business laws. This course not only helped me gain great insights about business laws but also helped me learn skills which were unknown to me. It helped me get my first job and is still helping me in my career. Law once understood doesn’t leave you.

If you have an early realisation you will have ample time to figure out what you really want and how can you make it happen. Extra-curricular activities and online courses will give you amazing insights into what you want to do and how you want to do it. Based on your career interest you can choose any online course. NUJS Kolkata, one of India’s top law schools, runs online diploma and certificate courses. You can access their website here.

Those who want to make a career in litigation will have slightly restricted choices. However, you can explore a range of subjects and a plethora of courses to opt for depending on your specialization. This will not only hint at you knowing and understanding the law but also help you learn about what you want to do at a later point in time. Those of you looking for courses on drafting and litigation, here are a few courses available online:

• Online Certificate Course on Criminal Law, Litigation and Trial Advocacy. You can find the course here.
• Online Certificate Course in Criminal Law. You can find the course here.
• Online Certificate Course in Drafting For Litigators. You can find the course here.
• Online Certificate Course in Alternative Dispute Resolution From A Business Perspective: Practice, Procedure, and Drafting. You can find the course here.

The choice is yours. You may opt to choose a legal career if you feel it is the right thing to do after having invested in law for five years. Or, you may choose to go with your calling. It will be difficult initially, but to be honest – what isn’t? If you persist and don’t give up, you have miles to go. Success knows no bounds when you do what you thoroughly love. Failures have always been the stepping stone to success. Always.

Good luck!

In this article, Arnaaz Pestonji pursuing Diploma in Entrepreneurship Administration and Business Laws from NUJS, Kolkata discusses all you need to know about Business Visa issued by India.

Introduction

Foreigners intend to enter India in order to start up their own business. For the entry of foreigners, Central Government has made certain rules and Acts were legislated by Indian Parliament.

In India, administration of all matters and statutes related to the visa of foreign nationals is governed by The Foreigners Division of Ministry of Home Affairs (MHA). The Foreigners Division of MHA implements and formulates visa policy including their rules, regulations, and procedures.

The Consular, Passport and Visa Division acts as an advisory body and accompanies the Foreign Division of MHA in policy making and administration of visas. Also, the Passport Act 1920, Foreigners Act 1946 and the Registration of Foreigners 1939 are the primary acts that provide provisions related to the entry and stay of Foreign national in India and exit of foreign national from India.

Available Visas

A foreign national depending upon the purpose of the visit in India will accordingly apply for a visa. For instance, a tourist intending to visit India for a tour will apply for a tourist visa, a student intending to study from a university in India will apply for a student visa and so on.

Types of visas

1. Tourist Visa
2. Employment Visa
3. Business Visa
4. Student Visa
5. Entry Visa
6. Research Visa
7. Journalist Visa
8. Medical Visa
9. Return Visa
10. Project Visa
11. Conference Visa
12. Transit Visa

Business Visas

Foreign nationals who want to establish their business in India will apply for a business visa. In order to conduct business activities in India, business visa applicants that are collaborating or joining into a business venture with an Indian company or organization, will require the organization to provide a letter stating the nature of the business, duration of stay, places to be visited, and intention to meet expenses as a part of the business visa application.[1]

The basic difference between a business visa and employment visa is that the applicant won’t be working for, and earning an income from, an organization in India as it is in the case of an employment visa where the person works as an employee and is not an entrepreneur.

Documents

1. Passport which must be valid for a minimum period of six months
2. Recent photographs
3. Non-immigrant visa application which is signed by the applicant
4. Visa Fee
5. Proof of intent to return to his/her country of residence

Essentials

• The foreign national must have all valid travel documents and a re-entry permit.
• The Foreign national cannot be insolvent and must have a sound financial standing.
• The Foreign national should be an expert in the intended field of business or should be a person of credibility in the society.
• The Foreign National must comply with all necessary requirements prescribed by the Government of India.

Restrictions

• The foreign national cannot enter into the business of money lending.
• The foreign national cannot run a petty business or petty trade.
• The foreign national cannot have full-time employment in India.
• The foreign national cannot take part in activities related to remuneration which includes project work at the company’s location or at the client site.
• The foreign national cannot perform training activities which include on the job training activities or activities related to process transition or transfer of any kind of expert knowledge.
• The foreign national cannot audit activities whether internal or external.

Activities Allowed while on a Business Visa in India

Foreign nationals are allowed to establish industrial or business venture or perform activities related to exploring the possibility of setting up industrial or business venture in India.

There are some activities which are allowed on a Temporary Business Visa in India:

1. Foreign nationals are allowed to purchase/sell industrial products, commercial products or consumer durables.
2. Foreign nationals are allowed to attend board meetings, annual general meetings or any type of technical meeting for providing support of business services in the discussions.
3. Foreign nationals are allowed to conduct required activities to recruit manpower for their business.
4. Foreign nationals are allowed to be appointed as partners in a Partnership firm or function as Directors of a company.
5. Foreign nationals are allowed to provide consultations regarding exhibitions and can also participate in exhibitions, trade fairs, business fairs etc.
6. Foreign nationals are allowed to enter into business transactions relating to goods or services procuring in India with Indian suppliers or potential suppliers and can place an order or make evaluations regarding the quality of the product or inquire about the specifications or enter into negotiations for further transactions.
7. Foreign nationals, being specialists in their respective fields, intending to provide their expert guidance on various work-related matters and monitoring the performance of the company are allowed conduct meetings in India including meetings with Indian customers.
8. Foreign nationals are allowed to conduct pre-sales or post-sales activities related to their business.
9. Foreign nationals who are trainees by profession are allowed to provide in-house training in the Indian company and their regional hubs.
10. Foreign nationals who are students and are sponsored by AIESEC are allowed to perform internship on project-based work in Indian companies or Indian Industries.
11. Foreign nationals who are tour conductors and travel agents by profession are allowed to conduct business tours of foreigners or conduct business relating to it.
12. Foreign Nationals can make Investment in India through various mediums as a form of business.[2]

Types of Foreign Investment Allowed in India

A foreign national is allowed to make investments in India in order to conduct business activities. The following are the routes through which a foreign national can make investments in India:

• FPI – Foreign Portfolio Investment
• FDI- Foreign Direct Investment
• FII – Foreign Institutional Investors
• FVCI – Foreign Venture Capital Investor
• G-Sec – Government Securities
• LLP – Limited Liability Partnership Firm
• NCD – Non-convertible Debenture
• QFI – Qualified Foreign Investor
• RFPI – Registered Foreign Portfolio Investor

As 100 percent FDI is now allowed in various sectors, it has become easier for foreign nationals to conduct business in India. However, there are certain norms prescribed by the Government of India that need to be followed. This is provided in the Consolidated Foreign Direct Investment Policy issued by way of circulars by the Department of Industrial Policy and Promotion (DIPP), Ministry of Commerce & Industry, Government of India.[3]

Automatic Route, Government Route, and Prohibited Sectors

Foreign citizens are allowed to make investments by issuing shares or debentures of an Indian company by following either the Automatic Route or the Government Route.

Automatic Route

Under this, the foreign national does not require any approval from Government of India to make an investment in India.

Government Route

Under this, prior approval of the Government of India is required. Foreign Investment Promotion Board is the regulating authority for foreign investment that considers proposals for a prior approval under this route

Prohibited Sectors

Foreign Nationals are prohibited to invest in these sectors, directly or indirectly:

• Lottery Business including Government /private lottery, online lotteries, etc.
• Gambling and betting including casinos etc.
• Chit funds
• Nidhi Company
• Trading in Transferable Development Rights (TDRs)
• Real Estate Business or Construction of Farm Houses
• Manufacturing of Cigars, cheroots, cigarillos, and cigarettes, of tobacco or of tobacco substitutes
• Activities/sectors not open to private sector investment e.g. Atomic Energy and Railway Transport (other than permitted activities).
• Foreign Technology collaboration in any form for Lottery Business and Gambling and Betting activities (including licensing for franchise, trademark, brand name, management contract) [3]

Contravention of Indian Laws by Foreign National

Choosing the appropriate visa category depending upon the purpose behind the visit to India is of utmost importance as in the case of any misinterpretation the Foreign national may have to face grave consequences as illegal entry and overstay is criminally prosecutable in India.

If there is any non-compliance it is not only the foreign national who will be subject to the appropriate consequences, the consequences will extend to the Indian entity that’s sponsoring and inviting the foreign national to conduct business with them as well.

Consequences of Non-Compliance for the Foreign National may include:

• Investigation and questioning by the Intelligence Bureau or Bureau of Immigration; and
• Imprisonment up to one year or more, expulsion from the country and any penalties as deemed fit by the immigration authorities; and

Penalties as prescribed by Indian law, which may include imprisonment and heavy fines.

Consequences for such Indian Entity may include:

• Investigation and questioning by the Intelligence Bureau or Bureau of Immigration; and
• Prosecution and monetary penalties for mobilizing an unauthorized individual as well as the blacklisting of the company or entity, which may impact the inflow of future foreign employees and business travellers from the same entity. [4]

How to report any wrongdoings

Any person against whom an offence has been committed by foreign national or is a witness to the offence can lodge a complaint in the nearest Police Station by filing an FIR (First Information Report) and can also attach a copy of the complaint to the Central Vigilance Commission (CVC), Ministry of External Affairs and Home Minister.

The police will then conduct their investigation, record their findings on a charge sheet and if there is enough proof the Foreign national will be tried before a competent Court which has the required jurisdiction.

In case of crimes committed by Foreign National which are heinous in nature or are of a greater magnitude and have violated any fundamental rights provided under the Indian constitution, the complainant can file a writ petition directly in High Court under Article 226 or in Supreme Court under Article 32 for relief which can be in the form of compensation or imprisonment or both.

Offences committed by Foreign Nationals

Any Foreign National who contravenes or violates provisions or laws under Acts such as Foreigners Act 1946, Passport (Amendment) Act 2002, Foreign Exchange Management Act 1947, Code of Civil Procedures 1908, Criminal Code of Procedures, Indian Penal Code or Narcotic Drugs and Psychotropic Substances (Amendment) Act 2014 or any other statutory act as prescribed by the Constitution of India can be tried for an offence in India as per the Indian laws. For instance, if a foreign national commits any kind of fraud, cheating or dishonesty while setting up business in India, a case under section 420 of the Indian Penal code(IPC) can be registered against him/her.

In the event some documents are forged as valuable security or will, section 467 of IPC is applicable. Whereas if the document or record is forged for cheating a case under section 468 of IPC can be registered.

Punishment

• The punishment which is given under section 420 and section 468 of IPC is imprisonment for a term which may extend to seven years, and also be liable to fine. These offences are cognizable and fall under the category of Non-Bailable.
• An offence under section 467 of IPC is punishable with imprisonment for life, or with imprisonment of for a term which may extend to ten years, and also be liable to fine.
• When a foreign national is a party to the criminal conspiracy to commit a crime, section 120B of the IPC is added to other sections of FIR. This offence is punishable with death, imprisonment for life or rigorous imprisonment for a term of two years or upwards, shall, where no express provision is made in this Code for the punishment of such a conspiracy, be punished in the same manner as if he had abetted such offence.

References

[1] Title- Citizenship Pathways and Border Protection: India, Author – Tariq Ahmad, dated – March 2013, Retrieved from – https://www.loc.gov/law/help/citizenship-pathways/india.php

[2] Title- FAQs Relating to Work-Related Visas Issued by India, Retrieved from- http://mha1.nic.in/pdfs/ForeigD-work_visa_faq.pdf

[3] Title- Business Visa India, Immihelp; Retrieved from- https://www.immihelp.com/nri/indiavisa/business-visa-india.h

[4] Title – Indian Immigration Compliance: Mobilizing Foreign Business Travellers, Author – Manal Galaria, dated- 17th August 2015, Retrieved from – https://www.fragomen.com/insights/blog/indian-immigration-compliance-mobilizing-foreign-business-travellers

Other References

• Foreign Exchange Management Act 1999
• Passport Seva – http://passportindia.gov.in/AppOnlineProject/online/visaServices
• Passport (Entry into India) Act 1967
• Foreigners Act
• Foreigners Division
  Ministry of Home Affairs
  The Government of India ( http://mha1.nic.in/foreigDiv/ForeigHome.html)
• Bureau of Immigration
• Ministry of Home Affairs
  The Government of India (http://boi.gov.in/content/business-visa-b )