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The Unique Identification Authority of India (UIDAI) has recently issued a notification outlining revised rules for Aadhaar enrollment and updates. New forms have been introduced for both residents and non-residents (NRIs) who wish to enroll or update their Aadhaar information. Notably, Aadhaar holders are now allowed to update their documents or information within ten years from the date of the Aadhaar generation. This can be done conveniently through the UIDAI website or mobile app, or by submitting a form at an enrolment center. Unlike the 2016 rules, these changes, introduced on January 16, 2023, facilitate online updates, providing a more accessible and comprehensive approach to Aadhaar enrollment and updates. What Details can be Updated in the Aadhaar Card Online As per the latest developments, you can get the following changed/updated in your Aadhaar card online through the official UIDAI website: Address  Proof of Identity and Proof of Address documents (free of cost; if not updated in the past ten years) Documents Required UIDAI’s portal has made updating addresses very simple for Aadhaar card holders. Although over 15 documents are accepted, some of the popular Proof of Address (POA) are: Passport  Bank statement (Passbook, Post Office Account Statement) Ration card Voter ID Disability Card MGNREGA/ NREGS Job Card Electricity Bills (not older than three months), including prepaid receipts  Water Bill (not older than three months)  Gas connection (not older than three months)  Telephone Landline Bill/ Phone (Postpaid Mobile) Bill/ Broadband Bill (not older than three months) Insurance Policy (Life & Medical only)  Property Tax Receipt (not older than one year) Registered sale deed/ gift deed Non-registered rent/ lease deed How Much Time It Takes To Update Aadhaar Card Address Online? As per UIDAI, the Aadhaar card address change time is stated at a maximum of 30 days from the submission of the request. However, with system improvement, the request is generally approved/rejected within a few days.  Aadhaar Card Address Change Form Step 1: Login to myAadhaar portal by entering your Aadhaar number, captcha code and OTP.  Step 2: After logging in, select the option ‘Address Update’ tab. Step 3: On the next tab, click on ‘Update Aadhaar Online’ tab. Step 4: Read the guidelines and click the ‘Proceed to Update Aadhaar’ button. Step 5: Select ‘Address’ and click ‘Proceed to Update Aadhaar’. Step 6: In the online form, the current address will be displayed. Scroll down and enter ‘Care of’ (father’s name or husband’s name), enter the new address, select the post office, select the proof of address document from the ‘Valid Supporting Document Type’ dropdown list, upload the document and click ‘Next’.  Step 7: Preview the details and proceed to payment. Pay the non-refundable fees of Rs.50. A Service Request Number (SRN) will be generated. Save it for tracking status later. FAQs How can I add my father’s name or husband’s name to my address mentioned on Aadhaar Filling this information is optional. Details of relationship are a part of the address section in Aadhaar. It is standardised to Care Of (C/o). Will the Aadhaar number change after any data update? No, the Aadhaar number will remain the same after the information update.

HUF is a separate legal entity from its members and is created primarily to save taxes on income. As per Hindu law, a HUF consists of all people from a common ancestor. Their wives and unmarried daughters are also a part of HUF. What is a HUF? HUF means Hindu Undivided Family. You can save taxes by creating a family unit and pooling in assets to form a HUF. HUF is taxed separately from its members. A Hindu family can come together and form a HUF. Buddhists, Jains, and Sikhs can also form an HUF. HUF has its own PAN and files tax returns independent of its members. Members of the HUF are called coparceners. They are related to each other and to the head of the family. HUF may contain many members, but members within four generations, including the head of the family (Karta), are called co-parceners. A Hindu Coparcenary includes those persons who acquire an interest in joint family property by birth. Earlier, only males were considered as coparceners. With effect from 6th September 2005, daughters have also been accorded coparcenary status. It may be noted that only the coparceners have a right to partition. A daughter of a coparcener by birth shall become a coparcener in her own right in the same manner as the son. Being a coparcener, she can claim the partition of assets of the family. What are the HUF Account Rules? An individual cannot form it, and you need a family. Marriage automatically results in the creation of a HUF HUF includes the descendants of a common ancestor, their unmarried daughters, and their wives. HUF can be formed by Hindus, Sikhs, Jains and Buddhists After the formation of HUF, it should be registered formally with a legal deed, PAN number, and bank account. The deed should also mention the details of HUF members and its business. Every member can deposit their income in the common HUF corpus. The members can claim benefits under various sections. Residential Status of HUF Resident: A HUF would be resident in India if the control and management of its affairs is situated wholly or partially in India. Non-Resident: If the control and management is situated wholly outside India, it would become a non-resident. Resident and ordinarily resident/ Resident but not ordinarily resident: If Karta of resident HUF satisfies both the following additional conditions (as applicable in the case of an individual) then resident HUF will be resident and ordinarily resident; otherwise, it will be resident but not ordinarily resident.  Karta of resident HUF should be resident in at least 2 previous years out of 10 years preceding the relevant previous year.  The stay of Karta during 7 previous years immediately preceding the relevant previous year should be 730 days or more. What are the Tax Benefits of Forming a HUF? Income Tax Benefits: Since a HUF is a separate legal entity from its members and holds a separate PAN, it can generate income, run its own business, and make investments in shares, property, etc. Along with this, it can also avail of the basic exemption limit of 2.5 lakhs. Own a Residential House: As per the Indian Income Tax Act, if you possess more than one residential, self-occupied property, only one is considered self-occupied, and you have to pay tax on the remaining properties. A HUF can own a residential house without paying any tax. Therefore, by registering for HUF, you can own more than one residential property without paying taxes. Life Insurance: Just like individuals can avail of a deduction of Rs.1,50,000 on investments in certain schemes and life insurance premiums, HUFs can also avail of a benefit of Rs.1,50,000 under section 80C. Investment: An HUF can also invest in tax-saving schemes like ELSS and earn tax benefits up to Rs.1,50,000 under section 80C. Health Insurance: You get a deduction of Rs.25,000 annually on the health insurance premium paid for your family under section 80D. However, this deduction can seem insufficient with the rising premiums. A HUF can claim an additional deduction of Rs.25,000, making the total health insurance premium deduction to be Rs.50,000. Disadvantage of forming an HUF Equal Rights on Assets: All family members have equal rights to the family assets, which can lead to complications when consent is needed for asset sale or distribution. Disputes may arise among family members regarding the management and division of assets, leading to conflicts and legal battles. Complexity in Dissolution: Closing an HUF can be complicated, with legal and logistical challenges involved in asset distribution among family members. This process can be time-consuming and expensive, especially if there are disagreements among family members regarding the division of assets. Decreasing Relevance: With the shift from joint families to nuclear families, the relevance and importance of HUF as a tax-saving tool are declining. In today’s modern society, where nuclear families are more common, the benefits of the HUF structure may not be as significant as they once were. Disputes and Divorces: Cases of disputes and divorces within the family further complicate the situation, diluting the benefits of the HUF structure. In such situations, it can be challenging to manage and distribute assets fairly among family members, leading to additional legal and emotional complications. FAQs Can a HUF get Senior Citizen Benefits? While the members of HUF above the age of 60 years can avail of senior citizen benefits individually, the HUF cannot avail of any benefit that is available to the senior citizens. For example, the Karta (senior citizen) can get a health insurance premium deduction of 50,000, but the HUF can only avail of a deduction of Rs.25,000. Is income from HUF taxable? Yes, the income earned under HUF is taxable as per the applicable slab rates for individuals. A HUF can avail of the same deductions as any other individual. It includes a basic exemption of Rs.2.5 lakh and other deductions under sections 80C, 80D, 80TTA, 80G, etc.

A 2-Judge bench of the Supreme Court suggested a comprehensive statutory audit of the Maharashtra Slum Areas Act and emphasized that reviewing and assessing the implementation of a statute is an integral part of Rule of Law. Directive came in response to several systemic issues in implementation of the Act including problematic processes of land identification as slum areas, provision of accommodation for displaced slum dwellers, etc. A Comprehensive Analysis on Judicial Legislation in India. Judicial legislation is nothing but law pronounced, proclaimed and declared by the judiciary–more particularly the Supreme Court, this is also known as “judicial law” or “Judge-made law”. Even though enacting legislation is the constitutional prerogative of the legislature. There may be circumstances where the existing laws made by the legislature prove to be inadequate in the process of administration of justice. It is said that even if Parliament and State Legislatures in India make laws for 24 hours a day and 365 days a year, the quantum of law cannot be sufficient to the changing needs of the modern society1. “The legislature often fails to keep pace with the changing needs and values nor is it realistic to expect that it will have provided for all contingencies and eventualities. It is, therefore, not only necessary but obligatory on the courts to step in to fill the lacuna2.” In such situations, the directions issued by the higher judiciary, to fill the vacuum until the legislature enacts substantive law is also a constitutional prerogative to meet the ends of the justice. Hence to meet the needs of society, the Judges do make law and it is now recognised everywhere. But this shall not be vented out as activism, as Judge-made law or judicial law is also formally recognised under Article 133, where legislature or “other competent authority” is inclusive of judiciary and even considering wide power of the Court under Articles 324, 2265, 2276, 1417 and 1448 it is quite clear that the Constitution has bestowed the power on the courts to legislate wisely9. The initial years of the Supreme Court of India were the adoption of the British tradition of limited judicial review with a very cautious approach. Later on, the struggle for supremacy is very well known. In the 1960s and 1970s, the Court delivered landmark judgments which changed the course of the Indian judiciary and political scenario. In the post emergency era, Maneka Gandhi’s10[1] judgment brought human rights jurisprudence by widening the scope of various constitutional provisions. For example, Articles 1411 and 2112 has been expanded manifold by judicial creativity. Later on, public interest litigation was a stepping stone devised by the constitutional courts for ameliorating the social and economic conditions of the society resulted in the evolution of human rights, environmental, compensatory jurisprudence and more so the poverty jurisprudence[2]13. The beauty of social dynamics through Judge-made law is that it aims at evolution and not revolution and that is why it has come to be widely accepted14. “The problems before the Supreme Court require at times the economist’s understanding, the poet’s insight, the executive’s experience, the politician’s scientific understanding and a historian’s perspectives”15 to add to this sometime legislative duties are also required. In this process, it has in a way rewritten the Constitution and filled the existing laws with necessary lifeblood through its interpretation. Legislative Impact Assessment (LIA) It is a systematic approach to analyze the positive and negative effects of proposed and existing legislations. Some of the essential components of LIA include problem identification, exploring choices, comparative analysis, stakeholder consultations, socio economic analysis, impact assessment and reporting, etc. Essential elements of LIA Identification of the policy problem Identification of potential legislative/policy options Comparative analysis of potential legislative/policy options with each other Stakeholder consultation Selection of the preferred legislative/policy option Impact analysis of the preferred option Identification of impact mitigation measures required (if any) Cost-benefit analysis of the preferred option Reporting Need for LIA in India Evidence-based policymaking: To ensure laws are based on sound evidence and analysis and optimize resource allocation. Policy predictability and coherence: To ensure that new laws align with existing legislations, policies and international commitments. Absence of sunset clauses: Sunset Clauses are rare in the Indian legislative system which often leads to under-reviewed, outdated, overburdened, and redundant regulations. Aspects of the Legislative Impact Assessment Pre-Enactment Assessment: There is a wider role of Parliament as an institution of law-making which involves thorough analysis by the Parliament before enacting any law. This includes Pre-legislative thought or the wider consultations and detailed discussions with the experts before making the law, Making of the Draft Bill, Proposing and discussing the bills in the Houses, Detailed scrutiny by each House and the respective Parliamentary Committees, and The final enactment of the law. In India, there is proper pre-legislative principle that is followed before making any law. Any bill is proposed by the government based on either of the two needs: either the society demands it, or the government feels that a particular law must be enacted. For example- the recently proposed amendments in the RTI Act, or the Unlawful Activities (Prevention) Act- were laid down before the Parliament by the government realising the changing needs of the society. This involved the pre-enactment assessment by relying on inputs from security agencies or the concerned stakeholders. Post-Enactment Assessment: The responsibility of Parliament after a law is made is not over. For instance, the Motor Vehicles Bill, 2019 proposed to ensure road safety of people and timely help to accident victims. Now, whether this intended objectives and needs of the law are achieved or not, needs to be looked at, by the Parliament. This is known as the Post Enactment Assessment. There is another responsibility of Parliament to hold government accountable. In cases of the operational delegated legislation, the laws created by the executive must come back to the Parliament and be assessed thoroughly. FAQs What did the Supreme Court say about continuous legislative assessment? The Supreme Court stressed the importance of ongoing evaluation of legislation to ensure that laws remain relevant and effective. It highlighted that laws should be periodically reviewed and updated based on their implementation and impact. Why is continuous legislative assessment important?

Kolkata Municipal Corporation (KMC) is responsible for issuing the death certificate in West Bengal. The death certificate intends to maintain a legal record of deceased people. In West Bengal, the death certificate will only be issued after death is registered with the corporation Who can Register Death? The family members or close relatives of an expired person can get two copies of the death certificate with registration from the burning ghat or burial ground and the computerised certificate from the Health Department against the stipulated fee. In case of death in any hospital or residence within the area under KMC jurisdiction, Kolkata Municipal Corporation (KMC) will register the death of the person. Under the existing rules, any event of the death is to be compulsorily registered within 1 year of its occurrence. In case of late registration beyond one year of occurrence of death, requires approval from the Executive or 1st Class Magistrate of the KMC area. Documents Required Photo ID proof of deceased Photo ID proof of the applicant Certificates of Institutes – Hospital / Doctors Cremation / Burial Certificate Application Process Step 1: The user must visit the official website of West Bengal e-District. Step 2: If registering into the system for the first time, the user will have to click on Citizen Registration. Step 3: Now login to West Bengal e-District, the Home page appears. Step 4: Click on ‘Apply to Services’ option on the menu bar to view the list of services. Step 5: Now click on the registration of Death at NKDA Step 6: Then fill all the required details of the applicant. Step 7: Now upload all the required documents. Step 8: Then click the Submit button, and the system will generate the application acknowledgement is given below: Step 9: Finally click on the Finish button. FAQs What is a death certificate? A death certificate is an official document issued by the government that records the details of a person’s death. It is important for legal purposes, including settling estates, claiming insurance, and other administrative tasks. Where can I apply for a death certificate in West Bengal? The local municipal office or municipality office where the death occurred Online through the West Bengal government’s e-district portal

Section 44AB of the Income tax Act, 1961, requires certain classes of taxpayers to get their accounts audited. It is mandatory for them to provide statement of particulars or specific information on various subjects as prescribed under Form 3CD. The audit aims to ascertain the compliance of various provisions of the Income-tax Law and the fulfilment of other requirements of the Income tax Law. Post implementation of Goods and Services Tax (GST) from 1st July 2017, the corresponding amendment in input tax credit reporting in tax audit report vide Form 3CD was also introduced in the form of clause 44. However, the introduction, extensions, and final implementation of clause 44 of Form 3CD are explained hereunder – Clause 44 was introduced vide notification dated 20th July 2018; As per circular no. 6/2018 dated 17th August 2018, clause 44 was kept in abeyance till 31st March 2019; Again, vide circular no. 9/2019 dated 14th May 2019, the abeyance period was extended till 31st March 2020; Further, vide circular no. 10/2020 dated 24th April 2020, the abeyance period was once again extended till 31st March 2021; Vide circular no. 05/2021 dated 25th March 2021, once again the abeyance period was extended till 31st March 2022. Accordingly, any tax audit report in Form 3CD furnished after 31st March 2022 will have to comply with the details in clause 44. Meaning of Tax Audit Report Every individual operating in business is required by the Income Tax Act, of 1961 to have his accounts audited if his total sales, turnover, or gross revenues in business exceed Rs. 1 crore in any preceding year. The Tax Audit turnover ceiling has been raised to Rs. 5 crores for businesses operating under Section 44AB and generating at least 95% of their revenue from digital transactions. The turnover ceiling for mandatory tax audits has been enhanced to Rs. 10 crores under the Finance Act, 2021. If a person carries on a profession, he is compelled to have his accounts audited if his gross receipts in the preceding year exceed Rs. 50 lakh. The Finance Act, of 2020 changed the due date for filing tax audit reports to one month before the due date for producing the return of income under Section 139 (1). Using certain “Audit Forms” that have been established by the income tax department, the individual performing the audit must record their findings in a report. Forms 3CA and 3CB are mandated under Section 44AB. The auditor must also provide a form 3CD in addition to these two forms. History of Form 3CD Clause 44 The aforementioned 2018 notice becomes effective on August 20, 2018. As a result, every tax audit report that must be filed on or after August 20, 2018, must include a total expenditure report in accordance with Section 44 of the Form 3CD.On July 20, 2018, a notification for the modification of Form 3CD that included Clause 44 was released, and one month later, on August 20, 2018, Clause 44 became effective.Huge amounts of data must be compiled and organized in order to comply with clause 44’s reporting obligation. In particular, where the accounting records were not kept in such a manner, a sudden introduction of such a clause in the middle of the financial year with implications for vast amounts of data would put tax auditors and the assessee through excruciating pain. Therefore, requests were made to the Board to take into account the true problems of the taxpayers and to postpone the application of this clause until the following fiscal year.In accordance with section 119 of the Act, the CBDT issued Circular No. 06/2018 on August 17, 2018, which suspended the application of Clause 44 in Form 3CD until the end of March 2019. The time period for submitting tax audit reports with Form 3CD for the fiscal year 2017–18 (AY 2018–19) was August 2018. The application of clause 44 was postponed until FY 2018–19 by this abeyance decision. With CBDT Circular No. 09/2019 dated 14.05.2019, the CBDT again postponed the implementation of clause 44 of Form 3CD until March 31, 2020, making these clauses relevant from April 1, 2020.By an Order u/s 119 dated 24.04.2020 issued vide Circular No. 10/2020 dated 24.04.2020, the CBDT once more extended the application date of Clause 44 of Form 3CD until March 2021 in response to the COVID-19 epidemic and the nationwide lockdown imposed in March 2020. Once more, the CBDT deferred and delayed the reporting obligation of Clause 44 pertaining to GST in Form 3CD of the Tax Audit Report from 31.03.2021 to 31.03.2022 by an Order dated 25.03.2021. This Order, dated March 25, 2021, is a result of Circular No. 05/2021, dated March 25, 2021. After then, no Order of the Board is issued extending the validity of Clause 44 of Form 3CD beyond March 31, 2022. Clause 44 format and basics Expenditure related to entities registered under GST; and Expenditure related to entities not registered under GST. Before going into column-wise understanding, let us first refer to the format of clause 44 – Sr. No. Total expenditure incurred during the year Expenditure related to entities registered under GST Expenditure related to entities not registered under GST Relating to goods/ services exempt from GST Relating to entities falling under the composition scheme Relating to other registered entities Total payment to registered entities   1 2 3 4 5 6 7 – Column 6+ Column 7 – – – Column 3 + Column 4 + Column 5 – Column-wise understanding of clause 44 Under column no. 2, the total expenditure incurred during the relevant Financial Year is to be mentioned. Notably, the said total expenditure here includes both expenditure in respect of entities registered under GST and also entities not registered under GST. Now, expenditure in respect of entities registered under GST is sub-classified into three categories i.e. – Expenditure relating to goods/ services exempt from GST [column no. 3]; Expenditure relating to entities falling under the composition scheme [column no. 4]; and Expenditure relating to other registered entities [column no. 5]. Let us understand the coverage of all the above sub-classified categories in