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		<title>Law of India</title>
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&lt;div&gt;{{Short description|Overview of the law of India}}&lt;br /&gt;
{{Redirect|Indian law|Native American Indian law|Native American civil rights}}&lt;br /&gt;
{{use Indian English|date=May 2013}}&lt;br /&gt;
{{Use dmy dates|date=June 2020}}&lt;br /&gt;
{{Courts of India}}&lt;br /&gt;
&lt;br /&gt;
[[File:Constitution of India.jpg|thumb|The [[Constitution of India]] is the longest written constitution for a country, containing 450 articles, 12 schedules, 103 amendments and 117,369 words.]]&lt;br /&gt;
&lt;br /&gt;
The &#039;&#039;&#039;law of India&#039;&#039;&#039; refers to the system of [[law]] across the [[India]]n nation. India maintains a [[List of national legal systems|hybrid legal system]] with a mixture of [[Civil law (common law)|civil]], [[common law]] and [[Custom (law)|customary]], [[Islamic ethics]],&amp;lt;ref&amp;gt;&#039;&#039;The Muslim Personal Law (Shariat) Application Act, 1937 clearly allowed Hanafi muslims to practice the heinous forceful Halala, which the British government themselves passed! Then how can they say &amp;quot;Salafis&amp;quot; are a british invention??? Even the great Wahhabi trials were a plot to execute all Ahlul hadith people, coz all Sufi hanafis were allies of British.&#039;&#039;&amp;lt;/ref&amp;gt; or [[religious law]] within the legal framework inherited from the colonial era and various legislation first introduced by the British are still in effect in modified forms today. Since the drafting of the [[Indian Constitution]], Indian laws also adhere to the [[United Nations]] guidelines on [[human rights law]] and the [[environmental law]].&lt;br /&gt;
&lt;br /&gt;
Indian [[personal law]] is fairly complex, with each religion adhering to its own specific laws. In most states, registering of marriages and divorces is not compulsory. Separate laws govern [[Hindu]]s including Sikhs, Jain&#039;s and Buddhist, [[Muslim]]s, [[Christians]], and followers of other religions. The exception to this rule is in the state of [[Goa]], where a [[uniform civil code]] is in place, in which all religions have a common law regarding marriages, divorces, and adoption. In the first major reformist judgment for the last decade, the [[Supreme Court of India]] banned the Islamic practice of &amp;quot;[[Triple talaq in India|Triple Talaq]]&amp;quot; (divorce by uttering of the &amp;quot;Talaq&amp;quot; word thrice by the husband).&amp;lt;ref&amp;gt;{{Cite news|url=http://edition.cnn.com/2017/05/18/asia/triple-talaq-supreme-court/index.html|title=Triple talaq: India&#039;s top court bans Islamic practice of instant divorce|last=Wu|first=Huizhong|date=23 August 2017&amp;lt;!-- 18 May 2017 --&amp;gt;|work=[[CNN]]|access-date=3 February 2018|archive-url=https://web.archive.org/web/20170906185024/http://edition.cnn.com/2017/05/18/asia/triple-talaq-supreme-court/index.html|archive-date=6 September 2017|url-status=live}}&amp;lt;/ref&amp;gt; The landmark Supreme Court of India judgment was welcomed by women activists across India.&amp;lt;ref&amp;gt;{{Cite news|url=https://www.theguardian.com/world/2017/aug/22/india-supreme-court-bans-islamic-instant-divorce-triple-talaq|title=India court bans Islamic instant divorce in huge win for women&#039;s rights|last=Safi|first=Michael|location=Delhi|author2=Amrit Dhillon|date=22 August 2017|work=[[The Guardian]]|access-date=3 February 2018|archive-url=https://web.archive.org/web/20171116194439/https://www.theguardian.com/world/2017/aug/22/india-supreme-court-bans-islamic-instant-divorce-triple-talaq|archive-date=16 November 2017|url-status=live}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
{{as of|2017|01}}, there were about 1,248 laws.&amp;lt;ref&amp;gt;{{cite web | url=http://www.liiofindia.org/in/legis/cen/num_act/ | title=Indian Numbered Acts | work=[[LIIofIndia]] | access-date=3 February 2018 | archive-url=https://web.archive.org/web/20170322121125/http://www.liiofindia.org/in/legis/cen/num_act/ | archive-date=22 March 2017 | url-status=live }},&amp;lt;/ref&amp;gt; However, since there are Central laws as well as State laws, it is difficult to ascertain their exact numbers as on a given date and the best way to find the Central Laws in India is from the official websites.&lt;br /&gt;
&lt;br /&gt;
== History ==&lt;br /&gt;
{{Main|History of Indian law}}&lt;br /&gt;
&lt;br /&gt;
[[History of India|Ancient India]] represented a distinct tradition of [[law]], and had a historically independent school of legal theory and practice. The [[Dharmaśāstra]]s played an important role. The [[Arthashastra]], dating from 400 BC and the [[Manusmriti]], from 100 AD, were influential treatises in India, texts that were considered authoritative legal guidance.&amp;lt;ref&amp;gt;{{Harvnb|Glenn|2000|p=255}}&amp;lt;/ref&amp;gt; [[Manu (Hinduism)|Manu]]&#039;s central philosophy was tolerance and [[Pluralism (political philosophy)|pluralism]], and was cited across [[Southeast Asia]].&amp;lt;ref&amp;gt;{{Harvnb|Glenn|2000|p=276}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
Early in this period, which culminated in the creation of the Gupta Empire, relations with ancient Greece and Rome were not infrequent. The appearance of similar fundamental institutions of international law in various parts of the world show that they are inherent in international society, irrespective of culture and tradition.&amp;lt;ref&amp;gt;{{cite journal |last=Alexander |first=C.H. |date=July 1952 |title=International Law in India |journal=The International and Comparative Law Quarterly |volume=1 |issue=3 |pages=289–300 |issn=0020-5893}}&amp;lt;/ref&amp;gt; Inter-State relations in the pre-Islamic period resulted in clear-cut rules of warfare of a high humanitarian standard, in rules of neutrality, of treaty law, of customary law embodied in religious charters, in exchange of embassies of a temporary or semi-permanent character.&amp;lt;ref&amp;gt;Viswanatha, S.T., &#039;&#039;International Law in Ancient India&#039;&#039;, 1925&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
After the [[Muslim conquest in the Indian subcontinent]], Islamic [[Sharia]] law spread with the establishment of [[Delhi Sultanate]], [[Bengal Sultanate]] and [[Gujarat Sultanate]].&amp;lt;ref&amp;gt;A. Schimmel, Islam in the Indian Subcontinent, Leiden, 1980&amp;lt;/ref&amp;gt;&lt;br /&gt;
The [[Corps of Forty]] also played a major role by establishing some [[Turkic peoples|Turkish]] law in India.&amp;lt;ref&amp;gt;{{Cite book|title=Encyclopedia of Asian history|last=Embree|first=Ainslie|publisher=Asia Society|year=1988|pages=149}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
In the 17th century, when the [[Mughal Empire]] became the world&#039;s largest economy, its sixth ruler, [[Aurangzeb]], compiled the [[Fatawa-e-Alamgiri]] with several Arab and Iraqi Islamic scholars, which served as the main governing body in most parts of [[South Asia]].&amp;lt;ref&amp;gt;{{cite book|last1=Jackson|first1=Roy|title=Mawlana Mawdudi and Political Islam: Authority and the Islamic State|date=2010|publisher=Routledge|isbn=9781136950360}}&amp;lt;/ref&amp;gt;&amp;lt;ref&amp;gt;{{cite book|last1=Chapra|first1=Muhammad Umer|title=Morality and Justice in Islamic Economics and Finance|date=2014|publisher=Edward Elgar Publishing|isbn=9781783475728|pages=62–63|language=en}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
With the advent of the [[British Raj]], there was a break in tradition, and Hindu and Islamic law were abolished in favour of British [[common law]].&amp;lt;ref&amp;gt;{{Harvnb|Glenn|2000|p=273}}&amp;lt;/ref&amp;gt; As a result, the present judicial system of the country derives largely from the British system and has few, if any, connections to Indian legal institutions of the pre-British era.&amp;lt;ref&amp;gt;{{Harvnb|Jain|2006|p=2}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
== Constitutional and administrative law ==&lt;br /&gt;
{{Main|Indian constitutional law}}&lt;br /&gt;
&lt;br /&gt;
The [[Constitution of India]], which came into effect on 26 January 1950 is the lengthiest written constitution in the world.&amp;lt;ref name=&amp;quot;Source&amp;quot;&amp;gt;{{harvnb|Basu|2007|p=41}}&amp;lt;/ref&amp;gt; Although its administrative provisions are to a large extent based on the [[Government of India Act 1935]], it also contains various other provisions that were drawn from other constitutions in the world at the time of its creation.&amp;lt;ref name=&amp;quot;Source&amp;quot; /&amp;gt; It provides details of the administration of both the Union and the States, and codifies the relations between the [[Government of India|Federal Government]] and the State Governments.&amp;lt;ref&amp;gt;{{harvnb|Basu|2007|p=42}}&amp;lt;/ref&amp;gt; Also incorporated into the text are a chapter on the [[Fundamental Rights in India|fundamental rights]] of citizens, as well as a chapter on [[Directive Principles in India|directive principles of state policy]].&amp;lt;ref&amp;gt;{{harvnb|Basu|2007|p=43}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
The constitution prescribes a [[Federalism|federal]] structure of government, with a clearly defined separation of legislative and executive powers between the Federation and the States.&amp;lt;ref&amp;gt;{{harvnb|Basu|2007|p=53}}&amp;lt;/ref&amp;gt; Each State Government has the freedom to draft its own laws on subjects classified as state subjects.&amp;lt;ref&amp;gt;{{cite web|url=http://www.lawsofindia.org|title=Laws of India|access-date=9 July 2016|archive-url=https://web.archive.org/web/20190104082316/http://lawsofindia.org/|archive-date=4 January 2019|url-status=live}}&amp;lt;/ref&amp;gt; Laws passed by the [[Parliament of India]] and other pre-existing central laws on subjects classified as central subjects are binding on all citizens. However, the Constitution also has certain unitary features, such as vesting power of amendment solely in the Federal Government,&amp;lt;ref&amp;gt;{{harvnb|Basu|2007|p=50}}&amp;lt;/ref&amp;gt; the absence of dual citizenship,&amp;lt;ref&amp;gt;{{harvnb|Basu|2007|p=59}}&amp;lt;/ref&amp;gt; and the overriding authority assumed by the Federal Government in times of [[State of Emergency in India|emergency]].&amp;lt;ref&amp;gt;{{harvnb|Basu|2007|p=63}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
== Criminal law ==&lt;br /&gt;
{{Main|Indian criminal law}}&lt;br /&gt;
The [[Indian Penal Code]] formulated by the British during the [[British Raj]] in 1860, forms the backbone of [[criminal law]] in [[India]]. The Code of Criminal Procedure, 1973 governs the procedural aspects of the criminal law.&amp;lt;ref&amp;gt;{{cite web|url=https://indialawyers.wordpress.com/tag/nani-palkhivala/|title=NANI PALKHIVALA - LAW RESOURCE INDIA|access-date=9 July 2016|archive-url=https://web.archive.org/web/20161013173215/https://indialawyers.wordpress.com/tag/nani-palkhivala/|archive-date=13 October 2016|url-status=live}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
[[Jury trial]]s were abolished by the [[Government of India|government]] in 1960 on the grounds they would be susceptible to [[Mass media|media]] and public influence. This decision was based on an 8-1 acquittal of Kawas Nanavati in &#039;&#039;[[K. M. Nanavati vs. State of Maharashtra]]&#039;&#039;, which was overturned by higher courts.&lt;br /&gt;
&lt;br /&gt;
In February 2011, the [[Supreme Court of India]] ruled that criminal defendants have a constitutional right to counsel.&amp;lt;ref&amp;gt;{{cite web|author=Dwyer Arce|url=http://jurist.org/paperchase/2011/02/india-supreme-court-finds-constitutional-right-to-counsel.php|title=India Supreme Court finds constitutional right to counsel|date=28 February 2011|publisher=JURIST – Paper Chase|access-date=21 April 2011|archive-url=https://web.archive.org/web/20110521001228/http://jurist.org/paperchase/2011/02/india-supreme-court-finds-constitutional-right-to-counsel.php|archive-date=21 May 2011|url-status=live}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
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[[Capital punishment in India]] is legal. Renuka Shinde and Seema Mohan Gavit, who were guilty of kidnapping and killing at least 13 children under 6 years, were executed at Yerwada Central Jail in the morning.&lt;br /&gt;
They were also the first women in India to be given capital punishment.&lt;br /&gt;
The last execution was conducted on 20 March 2020, where the death sentence was awarded to the convicts—Pawan Gupta, Akshay Singh Thakur, Vinay Sharma, and Mukesh Singh—by a trial court, a decision which was upheld by Delhi High Court and Supreme Court as well.&amp;lt;ref&amp;gt;[https://m.economictimes.com/news/politics-and-nation/nirbhaya-convicts-hanged-at-tihar-a-look-at-executions-in-independent-india/2012-nirbhaya-convicts/slideshow/74725334.cms]&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
== Contract law ==&lt;br /&gt;
{{Main|Indian contract law}}&lt;br /&gt;
The main contract law in India is codified in the [[Indian Contract Act]], which came into effect on 1 September 1872 and extends to all India. It governs entrance into contract, and effects of breach of contract.&lt;br /&gt;
Indian Contract law is popularly known as mercantile law of India. Originally Indian Sales of Goods Act and Partnership Act were part of Indian Contract act, but due to needed amendment these acts were separated from Contract Act. The Contract act occupies the most important place in legal agreements in India.&lt;br /&gt;
&lt;br /&gt;
== Labour law ==&lt;br /&gt;
{{Main|Indian labour law}}&lt;br /&gt;
[[Indian labour law]] are among the most comprehensive in the world. They have been criticised by the [[World Bank]],&amp;lt;ref name=&amp;quot;wboverview&amp;quot;&amp;gt;{{cite web|url=http://www.worldbank.org.in/WBSITE/EXTERNAL/COUNTRIES/SOUTHASIAEXT/INDIAEXTN/0,,contentMDK:20195738~menuPK:295591~pagePK:141137~piPK:141127~theSitePK:295584,00.html|title=India Country Overview 2008|year=2008|publisher=World Bank|access-date=20 February 2009|archive-url=https://web.archive.org/web/20110522115104/http://www.worldbank.org.in/WBSITE/EXTERNAL/COUNTRIES/SOUTHASIAEXT/INDIAEXTN/0,,contentMDK:20195738~menuPK:295591~pagePK:141137~piPK:141127~theSitePK:295584,00.html|archive-date=22 May 2011|url-status=dead}}&amp;lt;/ref&amp;gt;&amp;lt;ref&amp;gt;{{cite web|url=http://www.siliconindia.com/shownews/World_Bank_criticizes_India%E2%80%99s_labor_laws_-nid-29498.html|title=World Bank criticizes India&#039;s labor laws|access-date=20 February 2009|archive-url=https://web.archive.org/web/20100610230521/http://www.siliconindia.com/shownews/World_Bank_criticizes_India%E2%80%99s_labor_laws_-nid-29498.html|archive-date=10 June 2010|url-status=live}}&amp;lt;/ref&amp;gt; primarily on the grounds of the inflexibility that results from government needing to approve dismissals. In practice, there is a large informal sector of workers, between 80 or 90 per cent of the labour force, to whom labour rights are not actually available and laws are not enforced.&lt;br /&gt;
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== Company law ==&lt;br /&gt;
{{Main|Indian company law}}&lt;br /&gt;
The current [[Indian company law]] was updated and recodified in the [[Companies Act 2013]].&lt;br /&gt;
&lt;br /&gt;
== Tort law ==&lt;br /&gt;
{{Main|Indian tort law}}&lt;br /&gt;
The development of [[constitution]]al [[tort]] law in India began in the early 1980s.&amp;lt;ref name=&amp;quot;Tort Law in India&amp;quot;&amp;gt;{{cite web|url=http://www.ielrc.org/content/a0206.pdf|title=Tort Law in India|author=Dr. Usha Ramachandran|access-date=25 November 2007|archive-url=https://web.archive.org/web/20071129142352/http://www.ielrc.org/content/a0206.pdf|archive-date=29 November 2007|url-status=live}}&amp;lt;/ref&amp;gt; It influenced the direction tort law in India took during the 1990s.&amp;lt;ref name=&amp;quot;Tort Law in India&amp;quot; /&amp;gt; In recognising state liability, constitutional tort deviates from established norms in tort law.&amp;lt;ref name=&amp;quot;Tort Law in India&amp;quot; /&amp;gt; This covers custodial deaths, police atrocities, encounter killings, illegal detention and disappearances.  Law commission of India&#039;s first report was relating to the [http://www.lawcommissionofindia.nic.in/main.htm#REPORTS_SUBMITTED_BY_FIRST_LAW_COMMISSIO Liability of the State in Tort.] This report was submitted by the Law commission of India on 11 May 1956. State owes tortious Liability under Article 300 of Indian Constitution.&amp;lt;ref&amp;gt;{{cite web|url=http://lawmin.nic.in/ncrwc/finalreport/v2b1-13.htm|title=LIABILITY OF THE STATE IN TORT|access-date=9 July 2016|archive-url=https://web.archive.org/web/20160822101715/http://lawmin.nic.in/ncrwc/finalreport/v2b1-13.htm|archive-date=22 August 2016|url-status=live}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
== Property law==&lt;br /&gt;
{{Main|Indian property law}}&lt;br /&gt;
{{Further|The Transfer of Property Act 1882}}&lt;br /&gt;
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== Tax law ==&lt;br /&gt;
Indian tax law involves several different taxes levied by different governments. Income Tax is levied by the Central Government under the [[Income Tax Act 1961]]. Customs and excise duties are also levied by the Central government. Sales tax is levied under VAT legislation at the state level.&lt;br /&gt;
&lt;br /&gt;
The authority to levy a tax is derived from the [[Constitution of India]] which allocates the power to levy various taxes between the Centre and the State. An important restriction on this power is Article 265 of the Constitution which states that &amp;quot;No tax shall be levied or collected except by the authority of law.&amp;quot;&amp;lt;ref&amp;gt;{{Citation&lt;br /&gt;
 |url         = http://lawmin.nic.in/coi/coiason29july08.pdf&lt;br /&gt;
 |title       = Article 265 of the Indian Constitution&lt;br /&gt;
 |access-date  = 2009-04-18&lt;br /&gt;
 |url-status     = dead&lt;br /&gt;
 |archive-url  = https://web.archive.org/web/20140909230437/http://lawmin.nic.in/coi/coiason29july08.pdf&lt;br /&gt;
 |archive-date = 9 September 2014}}&amp;lt;/ref&amp;gt; Therefore, each tax levied or collected has to be backed by an accompanying law, passed either by the [[Parliament of India|Parliament]] or the [[Legislative Assembly|State Legislature]]. In 2010-11, the gross tax collection amounted to {{INR}} 7.92 billion ([[Long scale]]), with direct tax and indirect tax contributing 56% and 44% respectively.&amp;lt;ref name=&amp;quot;2010-11&amp;quot;&amp;gt;{{cite web|url=http://www.deccanherald.com/content/156269/economic-growth-boosts-indias-tax.html|title=Economic growth boosts India’s tax collection|work=[[Deccan Herald]]|access-date=2012-02-09|archive-url=https://web.archive.org/web/20121228195606/http://www.deccanherald.com/content/156269/economic-growth-boosts-indias-tax.html|archive-date=28 December 2012|url-status=live}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== Central Board of Direct Taxes ===&lt;br /&gt;
The [[Central Board of Direct Taxes]] (CBDT) is a part of the Department of Revenue in the Ministry of Finance, Government of [[India]].&amp;lt;ref&amp;gt;{{cite web|url=http://www.incometaxindia.gov.in/CCIT/CBDT.asp |title=Archived copy |access-date=2012-12-01 |url-status=dead |archive-url=https://web.archive.org/web/20130118033640/http://incometaxindia.gov.in/CCIT/CBDT.asp |archive-date=18 January 2013 }}&amp;lt;/ref&amp;gt; The CBDT provides essential inputs for policy and planning of [[direct taxes]] in India and is also responsible for administration of the direct tax laws through Income Tax Department. The CBDT is a [[statutory authority]] functioning under the Central Board of Revenue Act, 1963. It is India’s official [[FATF]] unit. The Central Board of Revenue as the Department apex body charged with the administration of taxes came into existence as a result of the Central Board of Revenue Act, 1924. Initially the Board was in charge of both direct and indirect taxes. However, when the administration of taxes became too unwieldy for one Board to handle, the Board was split up into two, namely the Central Board of Direct Taxes and Central Board of Excise and Customs with effect from 1 January 1964. This bifurcation was brought about by constitution of the two Boards u/s 3 of the Central Boards of Revenue Act, 1963.&lt;br /&gt;
&lt;br /&gt;
=== Income Tax Act of 1961 ===&lt;br /&gt;
The major tax enactment is the &#039;&#039;Income Tax Act &#039;&#039; of 1961 passed by the [[Parliament of India|Parliament]], which establishes and governs [[Income Tax in India|the taxation of the incomes]] of individuals and corporations.&amp;lt;ref&amp;gt;{{Citation&lt;br /&gt;
 | title = Indian Income Tax Act, 1961&lt;br /&gt;
 | url = http://www.helplinelaw.com/docs/Income%20Tax%20Act%20-%201961&lt;br /&gt;
 | access-date = 2009-04-18&lt;br /&gt;
 | archive-url = https://web.archive.org/web/20130615020732/http://www.helplinelaw.com/docs/Income%20Tax%20Act%20-%201961&lt;br /&gt;
 | archive-date = 15 June 2013&lt;br /&gt;
 | url-status = live&lt;br /&gt;
 }}&amp;lt;/ref&amp;gt; This Act imposes a tax on income under the following five heads:&amp;lt;ref&amp;gt;{{Citation&lt;br /&gt;
 |title=Section 14 of Income Tax Act &lt;br /&gt;
 |url=http://law.incometaxindia.gov.in/TaxmannDit/DispCitation/ShowCit.aspx?fn=http://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2008ITAct/section14.htm &lt;br /&gt;
 |access-date=2009-04-18 &lt;br /&gt;
 |url-status=dead &lt;br /&gt;
 |archive-url=https://web.archive.org/web/20090311010208/http://law.incometaxindia.gov.in/TaxmannDit/DispCitation/ShowCit.aspx?fn=http%3A%2F%2Flaw.incometaxindia.gov.in%2FDitTaxmann%2FIncomeTaxActs%2F2008ITAct%2Fsection14.htm &lt;br /&gt;
 |archive-date=11 March 2009 &lt;br /&gt;
}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
*  Income from house and property,&amp;lt;ref&amp;gt;{{Cite web|title= Treatment of income from different sources|url=https://www.incometaxindia.gov.in/Documents/Left%20Menu/income-from-house-property.htm|access-date=2020-11-23|website=www.incometaxindia.gov.in}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
* Income from business and profession,&lt;br /&gt;
* Income from salaries,&lt;br /&gt;
* Income in the form of Capital gains,&amp;lt;ref&amp;gt;{{Cite web|title= Treatment of income from different sources|url=https://incometaxindia.gov.in/Documents/Left%20Menu/income-from-capital-gains.htm|access-date=2020-11-23|website=incometaxindia.gov.in}}&amp;lt;/ref&amp;gt; and&lt;br /&gt;
* Income from other sources&lt;br /&gt;
&lt;br /&gt;
However, this Act may soon be repealed and be replaced with a new Act consolidating the law relating to Income Tax and Wealth Tax, the new proposed legislation is called the [[Direct Taxes Code]] (to become the Direct Taxes Code, Act 2010). Act was referred to Parliamentary standing committee which has submitted its recommendations. Act is expected to be implemented with changes from the Financial Year 2013–14.&amp;lt;ref&amp;gt;{{cite news| url=http://articles.timesofindia.indiatimes.com/2012-03-16/union-budget/31200773_1_common-identifier-constitution-amendment-bill-pranab-mukherjee | archive-url=https://archive.today/20120707001901/http://articles.timesofindia.indiatimes.com/2012-03-16/union-budget/31200773_1_common-identifier-constitution-amendment-bill-pranab-mukherjee | url-status=dead | archive-date=2012-07-07 | work=[[The Times of India]] | title=Direct Taxes Code Bill: Government keen on early enactment | date=2012-03-16}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== Goods and Services Tax ===&lt;br /&gt;
[[Goods and Services Tax (India)]] is a comprehensive indirect tax on manufacture, sale and consumption of goods and services throughout India to replace taxes levied by the central and state governments. It was introduced as The Constitution (One Hundred and First Amendment) Act 2016, following the passage of Constitution 101st Amendment Bill. The GST is governed by GST Council and its Chairman is Union Finance Minister of India - [[Nirmala Sitharaman|Nirmala Sitaraman]] (working finance minister)&lt;br /&gt;
&lt;br /&gt;
This method allows GST - registered businesses to claim tax credit to the value of GST they paid on purchase of goods or services as part of their normal commercial activity. Administrative responsibility would generally rest with a single authority to levy tax on goods and services. Exports would be considered as zero-rated supply and imports would be levied the same taxes as domestic goods and services adhering to the destination principle in addition to the Customs Duty which will not be subsumed in the GST.&lt;br /&gt;
&lt;br /&gt;
Introduction of Goods and Services Tax (GST) is a significant step in the reform of indirect taxation in India. Amalgamating several Central and State taxes into a single tax would mitigate cascading or double taxation, facilitating a common national market. The simplicity of the tax should lead to easier administration and enforcement. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which is currently estimated at 25%-30%, free movement of goods from one state to another without stopping at state borders for hours for payment of state tax or entry tax and reduction in paperwork to a large extent.&lt;br /&gt;
&lt;br /&gt;
GST came into effect on 1 July 2017.&lt;br /&gt;
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== Trust law ==&lt;br /&gt;
Trust law in India is mainly codified in the [[Indian Trusts Act]] of 1882, which came into force on 1 March 1882. It extends to the whole of India except for the state of [[Jammu and Kashmir (union territory)|Jammu and Kashmir]] and [[Andaman and Nicobar Islands]]. Indian law follows principles of English law in most areas of law, but the law of trusts is a notable exception. Indian law does not recognize &amp;quot;double ownership&amp;quot;, and a beneficiary of trust property is not the equitable owner of the property in Indian law.&lt;br /&gt;
&lt;br /&gt;
== Family law – personal law ==&lt;br /&gt;
{{Main|Dowry law in India}}&lt;br /&gt;
Family laws in India are different when [[Warren Hastings]] in 1772 created provisions prescribing Hindu law for Hindus and Islamic law for Muslims, for litigation relating to However, after independence, efforts have been made to modernise various aspects of personal law and bring about uniformity among various religions. Recent reform has affected custody and guardianship laws, adoption laws, succession laws, and laws concerning domestic violence and child marriage.&lt;br /&gt;
&lt;br /&gt;
=== Hindu Law ===&lt;br /&gt;
{{Main|Hindu Personal Law}}&lt;br /&gt;
As far as Hindus are concerned &#039;&#039;[[Hindu Law]]&#039;&#039; is a specific branch of law. Though the attempt made by the first parliament after independence did not succeed in bringing forth a Hindu Code comprising the entire field of Hindu family law, laws could be enacted touching upon all major areas that affect family life among Hindus in India.&amp;lt;ref&amp;gt;{{Cite book|last=Kalra|first=Kush|url=https://books.google.co.in/books?id=SQcz_JzC1wQC&amp;amp;lpg=RA1-PR2&amp;amp;ots=yXIUxntQY5&amp;amp;dq=Though%20the%20attempt%20made%20by%20the%20first%20parliament%20after%20independence%20did%20not%20succeed%20in%20bringing%20forth%20a%20Hindu%20Code%20comprising%20the%20entire%20field%20of%20Hindu%20family%20law,%20laws%20could%20be%20enacted%20touching%20upon%20all%20major%20areas%20that%20affect%20family%20life%20among%20Hindus%20in%20India.&amp;amp;pg=RA1-PR2#v=onepage&amp;amp;q=Though%20the%20attempt%20made%20by%20the%20first%20parliament%20after%20independence%20did%20not%20succeed%20in%20bringing%20forth%20a%20Hindu%20Code%20comprising%20the%20entire%20field%20of%20Hindu%20family%20law,%20laws%20could%20be%20enacted%20touching%20upon%20all%20major%20areas%20that%20affect%20family%20life%20among%20Hindus%20in%20India.&amp;amp;f=false|title=Be Your Own Layer - Book for Layman|date=2013|publisher=Vij Books India Pvt Ltd|isbn=978-93-82652-07-6|language=en}}&amp;lt;/ref&amp;gt; Jains, Sikhs and Buddhists are also covered by Hindu law.&lt;br /&gt;
&lt;br /&gt;
=== Muslim law ===&lt;br /&gt;
{{Main|Muslim Personal Law in India}}&lt;br /&gt;
&lt;br /&gt;
[[Islam in India|Indian Muslims&#039;]] personal laws are based upon the [[Sharia]], which is [[Application of Islamic law by country|thus partially applied in India]],&amp;lt;ref&amp;gt;{{harvnb|Fyzee|2008|p=1}}&amp;lt;/ref&amp;gt; and laws and legal judgements adapting and adjusting Sharia for Indian society. The portion of the &#039;&#039;[[fiqh]]&#039;&#039; applicable to Indian Muslims as personal law is termed Mohammedan law. Despite being largely uncodified, Mohammedan law has the same legal status as other codified statutes.&amp;lt;ref name=&amp;quot;Fyzee65&amp;quot;&amp;gt;{{harvnb|Fyzee|2008|p=65}}&amp;lt;/ref&amp;gt; The development of the law is largely on the basis of judicial precedent, which in recent times has been subject to review by the courts.&amp;lt;ref name=&amp;quot;Fyzee65&amp;quot; /&amp;gt; The concept of the judicial precedent and of &#039;review by the courts&#039; is a key component of the British [[common law]] upon which Indian law is based. The contribution of Justice [[V.R. Krishna Iyer]] in the matter of interpretation of the statutory as well as personal law is significant.&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;Sunni Law:&#039;&#039;&#039;&lt;br /&gt;
* Quran&lt;br /&gt;
* Sunna or Ahdis (Tradition of the Prophet)&lt;br /&gt;
* Ijma (Unanimous Decision of the Jurists)&lt;br /&gt;
* Qiyas ( Analogical deduction)&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;As per Shia Law:&#039;&#039;&#039;&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;Usooli Shia&#039;&#039;&#039;&lt;br /&gt;
* Quran&lt;br /&gt;
* Tradition (only those that have come from the family of the Prophet)&lt;br /&gt;
* Ijma (only those confirmed by Imams)&lt;br /&gt;
* Reasons&lt;br /&gt;
&lt;br /&gt;
&#039;&#039;&#039;Akhbari Shia&#039;&#039;&#039;&lt;br /&gt;
* &lt;br /&gt;
* Tradition (only those that have come from the family of the Prophet)&lt;br /&gt;
&lt;br /&gt;
[[Polygamy]] and [[Triple Talaq in India|triple talaq]] is a subject of debate from long time. It has been abolished in many Islamic countries, but still holds its legal validity in the secular country of India. Supreme court asked the central government for its views, to which it replied that polygamy should be done away with.&amp;lt;ref&amp;gt;{{citation |title=Polygamy no longer progressive, SC told |url=http://m.thehindu.com/news/national/centre-opposes-triple-talaq-polygamy-among-muslims/article9198384.ece |work=[[The Hindu]] |date=8 October 2016 }}&amp;lt;/ref&amp;gt;&amp;lt;ref&amp;gt;{{citation |title=Centre opposes triple talaq, polygamy among Muslims in Supreme Court |url=http://www.financialexpress.com/india-news/triple-talaq-polygamy-not-integral-to-islamic-practices-sc-told/410415 |work=[[The Financial Express (India)|The Financial Express]] |date=7 October 2016 |access-date=8 October 2016 |archive-url=https://web.archive.org/web/20161010110031/http://www.financialexpress.com/india-news/triple-talaq-polygamy-not-integral-to-islamic-practices-sc-told/410415/ |archive-date=10 October 2016 |url-status=live }}&amp;lt;/ref&amp;gt;&amp;lt;ref&amp;gt;{{citation |title=Muslim women welcome govt&#039;s triple talaq stand |url=http://m.timesofindia.com/Muslim-women-welcome-govts-triple-talaq-stand/articleshow/54747024.cms |work=[[The Times of India]] |date=8 October 2016 |access-date=8 October 2016 |archive-url=https://web.archive.org/web/20181128105807/https://m.timesofindia.com/Muslim-women-welcome-govts-triple-talaq-stand/articleshow/54747024.cms |archive-date=28 November 2018 |url-status=live }}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
=== Christian Law ===&lt;br /&gt;
{{Main|Christian Personal Law}}&lt;br /&gt;
For Christians, a distinct branch of law known as Christian Law, mostly based on specific statutes, applies.&lt;br /&gt;
&lt;br /&gt;
Christian law of [[Christian Law of Succession in India|Succession]] and [[Christian Law of Divorce in India|Divorce]] in India have undergone changes in recent years. The Indian Divorce (Amendment) Act of 2001 has brought in considerable changes in the grounds available for divorce. By now Christian law in India has emerged as a separate branch of law. It covers the entire spectrum of family law so far as it concerns Christians in India. Christian law, to a great extent is based on English law but there are laws that originated on the strength of customary practices and precedents.&lt;br /&gt;
&lt;br /&gt;
Christian family law has now distinct sub branches like laws on [[Christian Law of Marriage in India|marriage]], divorce, restitution, judicial separation, succession, [[Christian Law of Adoption in India|adoption]], [[Christian Law of Guardianship in India|guardianship]], maintenance, custody of minor children and relevance of [[Canon Law on Marriage in India|canon law]] and all that regulates familial relationship.&lt;br /&gt;
&lt;br /&gt;
=== Parsi law ===&lt;br /&gt;
{{Main|Parsi law}}&lt;br /&gt;
The Parsi law&amp;lt;ref&amp;gt;&amp;quot;[https://www.oxfordreference.com/view/10.1093/oi/authority.20110803100307967 Parsi Law]&amp;quot;, &#039;&#039;The Oxford International Encyclopedia of Legal History&#039;&#039;, Edited by Stanley N. Katz, Oxford University Press, 2009&amp;lt;/ref&amp;gt; is the law governing the [[Parsi]] [[Zoroastrianism|Zoroastrian]] community.&lt;br /&gt;
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== Nationality law ==&lt;br /&gt;
{{Main|Indian nationality law}}&lt;br /&gt;
Nationality law or citizenship law is mainly codified in the [[constitution of India]] and the Citizenship Act of 1955. Although the Constitution of India bars [[multiple citizenship]], the [[Parliament of India]] passed on 7 January 2004, a law creating a new form of very limited [[dual nationality]] called &#039;&#039;Overseas Citizenship of India&#039;&#039;. Overseas citizens of India have no form of political rights or participation in the government, however, and there are no plans to issue to overseas citizens any form of Indian passport.&lt;br /&gt;
&lt;br /&gt;
== Law enforcement ==&lt;br /&gt;
{{Main|Law enforcement in India}}&lt;br /&gt;
Law enforcement in India is undertaken by numerous [[law enforcement agencies]]. Like many [[federation|federal structures]], the nature of the Constitution of India mandates law and order as a subject of the state, therefore the bulk of the policing lies with the respective &#039;&#039;&#039;[[States and territories of India|states and territories]]&#039;&#039;&#039; of India.&lt;br /&gt;
&lt;br /&gt;
At the [[Government of India|federal]] level, the many [[Indian Paramilitary Force|agencies]] are part of the Union Ministry of Home Affairs, and support the states in their duties. Larger cities also operate [[metropolitan police]] forces, under respective state governments. All senior police officers in the state police forces, as well as those in the federal agencies, are members of the [[Indian Police Service]] (IPS) and [[Indian Revenue Service]] (IRS), two of the several kinds of civil services. They are recruited by the [[Union Public Service Commission]].&lt;br /&gt;
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=== Police Force ===&lt;br /&gt;
The federal police are controlled by the central [[Government of India]]. The majority of federal law enforcement agencies are controlled by the [[Ministry of Home Affairs (India)|Ministry of Home Affairs]]. The head of each of the federal law enforcement agencies is always an [[Indian Police Service]] officer (IPS). The constitution assigns responsibility for maintaining law and order to the states and territories, and almost all routine policing—including apprehension of criminals—is carried out by state-level police forces. The constitution also permits the central government to participate in police operations and organization by authorizing the maintenance of the Indian Police Service. [[Indian Police Service]] (IPS) officers are recruited by the Union Public Service Commission through a competitive nationwide examination. On completion of a nationwide basic public-service course, the [[Indian Police Service]] recruits attend the [[Sardar Vallabhbhai Patel National Police Academy|National Police Academy]] at Hyderabad, Telangana, for training. They are then assigned to particular state or union territory forces, where they usually remain for the rest of their careers. About 50 percent of the officers are regularly assigned to states or territories other than their own in an effort to promote national integration.&lt;br /&gt;
&lt;br /&gt;
== Law reforms ==&lt;br /&gt;
Government usually appoints [[Law Commission of India|Law Commission]] panels to study and make non-binding recommendations for the law reform. In first 65 years 1,301 obsolete laws were repealed, including 1029 old laws in 1950 by [[Jawaharlal Nehru]] and 272 old laws in 2004 by [[Atal Bihari Vajpayee]]. After that 1,824 such laws were repealed by [[Narendra Modi]] government between May 2014 to December 2017, taking the total to 3,125.&amp;lt;ref name=law1&amp;gt;[http://economictimes.indiatimes.com/articleshow/62135666.cms Lok Sabha passes 2 bills to repeal 245 archaic laws] {{Webarchive|url=https://web.archive.org/web/20180225072127/https://economictimes.indiatimes.com/articleshow/62135666.cms |date=25 February 2018 }}, [[The Economic Times]], 19 December 2017.&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
== Subordinate legislation in India ==&lt;br /&gt;
Subordinate, delegated or secondary legislation covers rules, regulations, by-laws, sub-rules, orders, and notification.&amp;lt;ref&amp;gt;{{Cite web|last=Kakkar|first=Jhalak|date=15 November 2012|title=Parliamentary Scrutiny of Executive Rule Making|url=https://www.prsindia.org/uploads/media/Conference%202012/Parliamentary%20Scrutiny%20of%20Executive%20Rule%20Making.pdf|access-date=2 March 2021|website=PRS Legislative Research}}&amp;lt;/ref&amp;gt;&amp;lt;ref&amp;gt;{{Cite web|last=Abraham|first=Arvind Kurian|date=16 May 2019|title=Delegated Legislation: The Blindspot of the Parliament|url=https://thewire.in/government/delegated-legislation-parliament-executive|access-date=2021-03-02|website=The Wire}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
* &#039;&#039;&#039;rule&#039;&#039;&#039;: according to the General Clauses Acts, 1897, &amp;quot;rule&amp;quot; shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment.&amp;lt;ref&amp;gt;V. K. Babu Prakash (2018). &amp;quot;[http://164.100.47.193/fileupload/current/114170.pdf Legislative Procedures On Law, Rules And Delegated Legislation In The Indian Parliament And The State Of Kerala].&amp;quot; &#039;&#039;The Parliamentarian 2018: Issue Three.&#039;&#039; pp. 222–225.&amp;lt;/ref&amp;gt;&amp;lt;ref&amp;gt;{{Cite web|title=The General Clauses Act, 1897|url=https://www.indiacode.nic.in/bitstream/123456789/15374/1/the_general_clauses_act%2C_1897.pdf}}&amp;lt;/ref&amp;gt;&lt;br /&gt;
&lt;br /&gt;
== See also ==&lt;br /&gt;
{{Portal|Law|India}}&lt;br /&gt;
* [[History of Indian law]]&lt;br /&gt;
* [[Central Bureau of Investigation]]&lt;br /&gt;
* [[Law enforcement in India]]&lt;br /&gt;
* [[Legal systems of the world]]&lt;br /&gt;
* [[Indian criminal law]]&lt;br /&gt;
&lt;br /&gt;
== References ==&lt;br /&gt;
=== Citations ===&lt;br /&gt;
{{Reflist}}&lt;br /&gt;
&lt;br /&gt;
=== Sources ===&lt;br /&gt;
{{EB1911 poster|Indian Law}}&lt;br /&gt;
{{Refbegin}}&lt;br /&gt;
* {{cite book|title=VN Shukla&#039;s Constitution of India|first=V.N.|last=Shukla|year=2013|edition=12th|publisher=Eastern Book Company|place=Lucknow|isbn=978-93-5028-982-2}}&lt;br /&gt;
* {{cite book|title=Commentary on the Constitution of India|first=Durga Das|last=Basu|year=2007|edition=8th|publisher=Wadhwa &amp;amp; Co|place=Nagpur|isbn=978-81-8038-479-0}}&lt;br /&gt;
* {{cite book|title=Outlines of Muhammadan Law|first=Asaf A.A.|last=Fyzee|year=2008|edition=5th|publisher=[[Oxford University Press]]|place=Delhi|isbn=978-0-19-569169-6}}&lt;br /&gt;
* {{cite book|title=Legal Traditions of the World|url=https://archive.org/details/legaltraditionso0000glen|url-access=registration|first=H. Patrick|last=Glenn|year=2000|isbn=0-19-876575-4|publisher=Oxford University Press}}&lt;br /&gt;
* {{cite book|title=Outlines of Indian Legal and Constitutional History|first=M.P.|last=Jain|year=2006 |edition=6th|publisher=Wadhwa &amp;amp; Co|place=Nagpur|isbn=978-81-8038-264-2}}&lt;br /&gt;
* Kane, P.V. [[History of Dharmaśāstra]]&lt;br /&gt;
* Shourie, A. (2012). World of Fatwas or the Sharia in action. [[Harpercollins]] India. {{ISBN|978-9350293423}}.&lt;br /&gt;
* Shourie, Arun (2002). Courts and their judgments: Premises, prerequisites, consequences. New Delhi: Rupa. {{ISBN|978-8171675579}}.&lt;br /&gt;
{{Refend}}&lt;br /&gt;
&lt;br /&gt;
{{Clear}}&lt;br /&gt;
{{Indian legislations}}&lt;br /&gt;
{{Asia topic|Law of|IL=Israeli law}}&lt;br /&gt;
{{Life in India}}&lt;br /&gt;
{{Authority control}}&lt;br /&gt;
&lt;br /&gt;
{{DEFAULTSORT:Law in India}}&lt;br /&gt;
[[Category:Law in India| ]]&lt;/div&gt;</summary>
		<author><name>2405:204:5026:72C1:0:0:2060:C0AD</name></author>
	</entry>
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