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Sansa Law Desk
OBC Creamy Layer in India: Supreme Court Rules Parental Income Alone Cannot Determine Exclusion
The Supreme Court of India has delivered a significant ruling on the OBC creamy layer doctrine, holding that parental income alone cannot be the sole criterion for determining whether a candidate falls within the creamy layer and is therefore excluded from reservation benefits. The judgment, delivered in March 2026, addresses a question that had generated inconsistent outcomes across High Courts and administrative bodies: when is a person's family affluent enough to be exclud

Kaustav Chowdhury
2 min read
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New Income Tax Act 2025: Complete Guide to India's Tax Law Overhaul Effective April 2026
India's income tax law is undergoing its most significant structural overhaul in over six decades. The Income Tax Act, 2025, which received Presidential assent in August 2025, comes into force on April 1, 2026. It replaces the Income Tax Act, 1961, which had accumulated decades of amendments, provisos, explanations, and judicial interpretations. The new Act does not fundamentally alter the tax base or rates but rewrites the law in plain language, consolidates scattered provis

Kaustav Chowdhury
3 min read
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POCSO Act: Key Provisions, Recent Supreme Court Interpretations, and Compliance Obligations
The Protection of Children from Sexual Offences Act, 2012, known as the POCSO Act, is the primary Indian legislation addressing sexual offences against persons under the age of 18. It was enacted to provide a comprehensive legal framework specifically designed for child victims, distinct from the general criminal law under the Indian Penal Code or, from 2024, the Bharatiya Nyaya Sanhita. The Act defines a range of sexual offences, specifies enhanced penalties, and establishes

Kaustav Chowdhury
4 min read
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