June 19, 2024

Procedure and powers of the Appellate Tribunal The provisions of sections 14-I to 14K(both inclusive), 16 and 17 of the Telecom Regulatory Authority of India Act, 1997 (24 of 1997) shall,mutatis mutandis, apply to the Appellate Tribunal in the discharge of its functions under this Act, as theyapply to it in the discharge of its functions under that Act. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Demand Notice | Psara License | FCRA Online Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card | ec tamilnadu |  aaple sarkar portal |  epf activation |  scrap business |  brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta

Appeals to Appellate Tribunal (1) The Telecom Disputes Settlement and Appellate Tribunalestablished under section 14 of the Telecom Regulatory Authority of India Act, 1997 (24 of 1997), shallbe Appellate Tribunal for the purposes of hearing appeals against the decision of the Adjudicating Officerunder this Act.(2) A person or entity in the Aadhaar ecosystem aggrieved by an order of the Adjudicating Officerunder section 33B, may prefer an appeal to the Appellate Tribunal within a period of forty-five days fromthe date of receipt of the order appealed against, in such form and manner and accompanied with such feeas may be prescribed:Provided that the Appellate Tribunal may entertain an appeal after the expiry of the said period offorty-five days if it is satisfied that there was sufficient cause for not filing it within that period.(3) On receipt of an appeal under sub-section (2), the Appellate Tribunal may, after giving the partiesto the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming,modifying or setting aside the order appealed against.(4) The Appellate Tribunal shall send a copy of every order made by it to the parties to the appeal andto the Adjudicating Officer.(5) Any appeal filed under sub-section (2) shall be dealt with by the Appellate Tribunal asexpeditiously as possible and every endeavour shall be made by it to dispose of the appeal within sixmonths from the date on which it is presented to it.(6) The Appellate Tribunal may, for the purpose of deciding an appeal before it, call for the recordsrelevant to disposing of such appeal and make such orders as it thinks fit. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Demand Notice | Psara License | FCRA Online Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card | ec tamilnadu |  aaple sarkar portal |  epf activation |  scrap business |  brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta

Power to adjudicate —(1) For the purposes of adjudication under section 33A and imposing apenalty there under, the Authority shall appoint an officer of the Authority, who is not below the rank of aJoint Secretary to the Government of India and possessing such qualification and experience as may beprescribed, to be an Adjudicating Officer for holding an inquiry in such manner as may be prescribed.(2) No inquiry under sub-section (1) shall be initiated except by a complaint made by the Authority.(3) While holding an inquiry, the Adjudicating Officer shall—(a) provide the entity in the Aadhaar ecosystem against whom complaint is made, an opportunity ofbeing heard;(b) have the power to summon and enforce the attendance of any person acquainted with the factsand circumstances of the case to give evidence or to produce any document which, in the opinion ofthe Adjudicating Officer, may be useful for or relevant to the subject matter of the inquiry.(4) If the Adjudicating Officer, on such inquiry, is satisfied that the entity in the Aadhaar ecosystemhas failed to comply with any provision of this Act or the rules or regulations made there under ordirections issued by the Authority under section 23A, or has failed to furnish any information, document,or return of report required by the Authority, the Adjudicating Officer may, by order, impose such penaltyunder section 33A as he thinks fit. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Demand Notice | Psara License | FCRA Online Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card | ec tamilnadu |  aaple sarkar portal |  epf activation |  scrap business |  brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta

Penalty for failure to comply with provisions of this Act, rules, regulations and directions (1) Where an entity in the Aadhaar ecosystem fails to comply with the provision of this Act,the rules or regulations made there under or directions issued by the Authority under section 23A, or failsto furnish any information, document, or return of report required by the Authority, such entity shall beliable to a civil penalty which may extend to one crore rupees for each contravention and in case of acontinuing failure, with additional penalty which may extend to ten lakh rupees for every day duringwhich the failure continues after the first contravention.(2) The amount of any penalty imposed under this section, if not paid, may be recovered as if it werean arrear of land revenue. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Demand Notice | Psara License | FCRA Online Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card | ec tamilnadu |  aaple sarkar portal |  epf activation |  scrap business |  brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta

Disclosure of information in certain cases —(1) Nothing contained in sub-section (2) orsub-section (5) of section 28 or sub-section (2) of section 29 shall apply in respect of any disclosure ofinformation, including identity information or authentication records, made pursuant to an order of a courtnot inferior to that of a 2[Judge of a High Court]:Provided that no order by the court under this sub-section shall be made without giving anopportunity of hearing to the Authority 3[and the concerned Aadhaar number holder].3[Provided further that the core biometric information shall not be disclosed under this sub-section.](2) Nothing contained in sub-section (2) or sub-section (5) of section 28 and clause (b) of sub-section(1), sub-section (2) or sub-section (3) of section 29 shall apply in respect of any disclosure of information,including identity information or authentication records, made in the interest of national security in 1. Subs. by Act 14 of 2019, s. 13, for “or core biometric information” (w.e.f. 25-7-2019).2. Subs. by s. 14, ibid., for “District Judge” (w.e.f. 25-7-2019).3. Ins. by s. 14, ibid, (w.e.f. 25-7-2019).17pursuance of a direction of an officer not below the rank of 1[Secretary] to the Government of Indiaspecially authorised in this behalf by an order of the Central Government:Provided that every direction issued under this sub-section, shall be reviewed by an OversightCommittee consisting of the Cabinet Secretary and the Secretaries to the Government of India in theDepartment of Legal Affairs and the Department of Electronics and Information Technology, before ittakes effect:Provided further that any direction issued under this sub-section shall be valid for a period of threemonths from the date of its issue, which may be extended for a further period of three months after thereview by the Oversight Committee. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Demand Notice | Psara License | FCRA Online Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card | ec tamilnadu |  aaple sarkar portal |  epf activation |  scrap business |  brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta

Access to own information and records of requests for authentication —(1) The Authorityshall maintain authentication records in such manner and for such period as may be specified byregulations.(2) Every Aadhaar number holder shall be entitled to obtain his authentication record in such manneras may be specified by regulations.(3) The Authority shall not, either by itself or through any entity under its control, collect, keep ormaintain any information about the purpose of authentication. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Demand Notice | Psara License | FCRA Online Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card | ec tamilnadu |  aaple sarkar portal |  epf activation |  scrap business |  brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta

Alteration of demographic information or biometric information (1) In case anydemographic information of an Aadhaar number holder is found incorrect or changes subsequently, theAadhaar number holder shall request the Authority to alter such demographic information in his record inthe Central Identities Data Repository in such manner as may be specified by regulations.(2) In case any biometric information of Aadhaar number holder is lost or changes subsequently forany reason, the Aadhaar number holder shall request the Authority to make necessary alteration in hisrecord in the Central Identities Data Repository in such manner as may be specified by regulations.(3) On receipt of any request under sub-section (1) or sub-section (2), the Authority may, if it issatisfied, make such alteration as may be required in the record relating to such Aadhaar number holderand intimate such alteration to the concerned Aadhaar number holder.(4) No identity information in the Central Identities Data Repository shall be altered except in themanner provided in this Act or regulations made in this behalf. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Demand Notice | Psara License | FCRA Online Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card | ec tamilnadu |  aaple sarkar portal |  epf activation |  scrap business |  brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta

Biometric information deemed to be sensitive personal information The biometricinformation collected and stored in electronic form, in accordance with this Act and regulations madethereunder, shall be deemed to be “electronic record” and “sensitive personal data or information”, andthe provisions contained in the Information Technology Act, 2000 (21 of 2000) and the rules madethereunder shall apply to such information, in addition to, and to the extent not in derogation of theprovisions of this Act.Explanation.— For the purposes of this section, the expressions—(a) “electronic form” shall have the same meaning as assigned to it in clause (r) of sub-section (1)of section 2 of the Information Technology Act, 2000 (21 of 2000);(b) “electronic record” shall have the same meaning as assigned to it in clause (t) of sub-section(1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(c) “sensitive personal data or information” shall have the same meaning as assigned to it inclause (iii) of the Explanation to section 43A of the Information Technology Act, 2000 (21 of 2000). Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Demand Notice | Psara License | FCRA Online Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card | ec tamilnadu |  aaple sarkar portal |  epf activation |  scrap business |  brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta

Restriction on sharing information (1) No core biometric information, collected or createdunder this Act, shall be—(a) shared with anyone for any reason whatsoever; or(b) used for any purpose other than generation of Aadhaar numbers and authentication under thisAct.(2) The identity information, other than core biometric information, collected or created under thisAct may be shared only in accordance with the provisions of this Act and in such manner as may bespecified by regulations.1[(3) No identity information available with a requesting entity or offline verification-seeking entityshall be—(a) used for any purpose, other than the purposes informed in writing to the individual at the timeof submitting any information for authentication or offline verification; or(b) disclosed for any purpose, other than purposes informed in writing to the individual at the timeof submitting any information for authentication or offline verification:Provided that the purposes under clauses (a) and (b) shall be in clear and precise languageunderstandable to the individual.] 1. Subs. by Act 14 of 2019, s. 13, for sub-section (3) (w.e.f. 25-7-2019).16(4) No Aadhaar number 1[, demographic information or photograph] collected or created under thisAct in respect of an Aadhaar number holder shall be published, displayed or posted publicly, except forthe purposes as may be specified by regulations. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Demand Notice | Psara License | FCRA Online Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card | ec tamilnadu |  aaple sarkar portal |  epf activation |  scrap business |  brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta

Security and confidentiality of information (1) The Authority shall ensure the security ofidentity information and authentication records of individuals.(2) Subject to the provisions of this Act, the Authority shall ensure confidentiality of identityinformation and authentication records of individuals.(3) The Authority shall take all necessary measures to ensure that the information in the possession orcontrol of the Authority, including information stored in the Central Identities Data Repository, is securedand protected against access, use or disclosure not permitted under this Act or regulations madethereunder, and against accidental or intentional destruction, loss or damage.(4) Without prejudice to sub-sections (1) and (2), the Authority shall—(a) adopt and implement appropriate technical and organisational security measures;(b) ensure that the agencies, consultants, advisors or other persons appointed or engaged forperforming any function of the Authority under this Act, have in place appropriate technical andorganisational security measures for the information; and(c) ensure that the agreements or arrangements entered into with such agencies, consultants,advisors or other persons, impose obligations equivalent to those imposed on the Authority under thisAct, and require such agencies, consultants, advisors and other persons to act only on instructionsfrom the Authority.(5) Notwithstanding anything contained in any other law for the time being in force, and save asotherwise provided in this Act, the Authority or any of its officers or other employees or any agency thatmaintains the Central Identities Data Repository shall not, whether during his service or thereafter, revealany information stored in the Central Identities Data Repository or authentication record to anyone:Provided that an Aadhaar number holder may request the Authority to provide access to his identityinformation excluding his core biometric information in such manner as may be specified by regulations. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Demand Notice | Psara License | FCRA Online Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password |  internal audit applicability |  preliminiary expenses |  mAadhar |  e shram card | ec tamilnadu |  aaple sarkar portal |  epf activation |  scrap business |  brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta