How-To Guide

The Income Tax Appellate Tribunal (ITAT) is a quasi-judicial body established under Section 252 of the Income Tax Act, 1961, and it serves as the final fact-finding authority in income tax disputes. An appeal to the ITAT lies under Section 253 of the Act against orders passed by the Commissioner of Income Tax (Appeals) or CIT(A). The ITAT's decisions on questions of fact are final, with further appeal to the High Court only on substantial questions of law. This guide covers t

Obtaining an arms licence in India is governed by the Arms Act, 1959 and the Arms Rules, 2016. Chapter III of the Arms Act (Sections 13 to 18) lays down the framework for the grant, refusal, and conditions of arms licences. The process has been digitised through the National Database of Arms Licences and Arms Licence Issuance System (NDAL-ALIS) portal, which streamlines the application and tracking process. This guide covers eligibility requirements, the step-by-step applicat

The National Commission for Women (NCW), established under the National Commission for Women Act, 1990, is a statutory body that investigates complaints related to the deprivation of women's rights and takes up cases involving domestic violence, workplace sexual harassment, dowry harassment, rape, and situations where the police refuse to register an FIR. Women can now file complaints online through the NCW's portal at ncwapps.nic.in, making the process accessible without nee

A trade licence is a mandatory permit issued by the local municipal corporation or municipality that authorises a person or business to carry on a specified trade, profession, or calling within the municipal area. In India, the requirement for a trade licence is governed by the respective state municipal laws: for example, the Delhi Municipal Corporation Act, 1957, the Mumbai Municipal Corporation Act, 1888, and similar statutes in other states. Operating a business without a

Cancelling a flat booking and obtaining a refund from a builder is one of the most common real estate disputes in India. The Real Estate (Regulation and Development) Act, 2016 (RERA) provides a structured framework for both buyer-initiated and builder-default cancellations, with specific provisions under Sections 18 and 19 that protect homebuyer rights. This guide explains the grounds for cancellation, the refund entitlements, the RERA complaint process, and the practical ste

The Lokpal, established under the Lokpal and Lokayuktas Act, 2013, is India's apex anti-corruption ombudsman with jurisdiction over public servants including the Prime Minister (with safeguards), Union Ministers, Members of Parliament, and Group A, B, C, and D officers of the Central Government. Filing a complaint with the Lokpal is a structured process governed by the Lokpal (Complaint) Rules, 2020, and can now be initiated online through the official portal at lokpalonline.

Every food business operator (FBO) in India is required to obtain a food license or registration from the Food Safety and Standards Authority of India (FSSAI) under Section 31 of the Food Safety and Standards Act, 2006 (FSS Act). Operating without a valid FSSAI license is a punishable offence that can result in fines and imprisonment. This guide explains the three tiers of licensing, the documents required, the application process, and the associated fees. For context on busi

The Securities and Exchange Board of India (SEBI) operates the SCORES (SEBI Complaint Redress System) portal to handle investor complaints against listed companies, intermediaries, and market infrastructure institutions. SCORES 2.0, launched in 2023, introduced an auto-routing mechanism and a review process. Investors who have grievances against brokers, depository participants, mutual funds, listed companies, or other SEBI-registered entities can file complaints through this

Udyam Registration is the government's online system for registering Micro, Small and Medium Enterprises (MSMEs) in India. It replaced the earlier Udyog Aadhaar Memorandum (UAM) system with effect from July 1, 2020, pursuant to a notification issued by the Ministry of MSME under Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act). Registration is entirely free, paperless, and based on self-declaration through the Udyam portal (udyamregistrat

Converting agricultural land to non-agricultural (NA) use is a mandatory legal requirement before any residential, commercial, or industrial construction can take place on farmland in India. The process is governed by state-specific revenue and land laws, and failure to obtain proper conversion can result in demolition orders, penalties, and criminal proceedings. This guide explains the general framework, the state-specific variations, and the step-by-step process for land co

The Competition Commission of India (CCI) is established under the Competition Act, 2002, to prevent anti-competitive practices, regulate combinations (mergers and acquisitions), and promote fair competition. Any person, consumer, or enterprise affected by anti-competitive conduct can file an information with the CCI under Section 19(1) of the Competition Act, 2002. The CCI can also take cognizance suo motu or upon a reference from the Central or State Government. This guide

Filing a patent in India is governed by the Patents Act, 1970, as amended by the Patents (Amendment) Act, 2005, and the Patents Rules, 2003. The Controller General of Patents, Designs and Trademarks, operating under the Department for Promotion of Industry and Internal Trade (DPIIT), administers patent registration. India follows a first-to-file system, making timely filing critical. This guide covers the complete process from application to grant. What Can Be Patented in Ind

Educational loans enable students in India to finance higher education at domestic and international institutions. The Reserve Bank of India classifies education loans as a priority sector lending category under its Master Directions on Priority Sector Lending, 2020. Banks, NBFCs, and government schemes such as PM-Vidyalaxmi provide financial assistance. This guide covers the complete process, from eligibility to repayment. Eligibility Criteria for Educational Loans Most bank

The National Human Rights Commission (NHRC) is an independent statutory body established under the Protection of Human Rights Act, 1993 to investigate complaints of human rights violations by public servants and to recommend remedial action. Filing a complaint with the NHRC is free of cost and can be done online, by post, or in person. This guide explains the full process, including who can file, what grounds are covered, and what outcomes to expect. For the broader framework

The Overseas Citizenship of India (OCI) card is a lifelong visa and residency document issued to foreign nationals of Indian origin under Section 7A of the Citizenship Act, 1955. The OCI card grants the holder multiple-entry, multi-purpose, lifelong rights to visit and live in India, along with parity with Non-Resident Indians (NRIs) in economic, financial, and educational fields. Since the launch of the e-OCI system in May 2026, the entire application process can be complete