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[1] Samuel D Warren and Louis D Brandeis, ‘The Right to Privacy’ (1890) 4 Harvard Law Review 193.[2] Alan F Westin, Privacy and Freedom (Atheneum 1967).[3] Universal Declaration of Human Rights (adopted 10 December 1948) UNGA Res 217 A(III), art 12; International Covenant on Civil and Political Rights (adopted 16 December 1966, entered into force 23 March 1976) 999 UNTS 171, art 17.[4] Council of Europe, Convention for the Protection of Individuals with regard to Automatic Processing of Personal Data (ETS No 108, opened for signature 28 January 1981, entered into force 1 October 1985).[5] Paul M Schwartz, ‘Global Data Privacy: The EU Way’ (2019) 94 NYU Law Review 771.[6] Paul M Schwartz and Karl-Nikolaus Peifer, ‘Transatlantic Data Privacy Law’ (2017) 106 Georgetown Law Journal 115.[7] Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (General Data Protection Regulation) [2016] OJ L119/1.[8] Graham Greenleaf, ‘Now 157 Countries: Twelve Data Privacy Laws in 2021/22’ (2022) 176 Privacy Laws & Business International Report 1.[9] Justice K.S. Puttaswamy (Retd.) and Anr. v. Union of India and Ors. (2017) 10 SCC 1 (Supreme Court of India).[10] ibid [267]–[270] (DY Chandrachud J).[11] Information Technology Act 2000 (India), ss 43A, 72A; Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules 2011, SI 2011/No G.S.R. 313(E).[12] Committee of Experts on a Data Protection Framework for India (Chair: Justice B.N. Srikrishna), A Free and Fair Digital Economy: Protecting Privacy, Empowering Indians (Ministry of Electronics and Information Technology, 2018).[13] A Bhardwaj, ‘Data Protection and Privacy Laws: Comparison Between GDPR and India’s Digital Personal Data Protection Act’ (2025) 3(2) Indian Journal of Law 17.[14] Latham & Watkins LLP, India’s Digital Personal Data Protection Act, 2023 vs. the GDPR: A Comparison (Client Alert, 2024) <https://www.lw.com/admin/upload/SiteAttachments/Indias-Digital-Personal-Data-Protection-Act-2023-vs-the-GDPR-A-Comparison.pdf> accessed 1 June 2026.[15] Vibushan Sivapatham and Meghana Srinivasan, ‘Bridging the Gap: Assessing India’s Digital Personal Data Protection Act in Light of the EU GDPR’ (2025) SN Computer Science (Springer) <https://doi.org/10.1007/s42979-025-04269-7> accessed 1 June 2026.[16] Abdullah Zubair Motiwala, ‘A Jurisprudential Analysis of the DPDP Rules 2025 and the Evolution of Data Privacy Laws in India’ (30 April 2025) SSRN Working Paper <https://ssrn.com/abstract=5335388> accessed 1 June 2026.[17] European Data Protection Supervisor, Annual Report 2024 (EDPS 2025); Observer Research Foundation, ‘The Adequacy Dilemma: India’s DPDPA and the GDPR’ (18 June 2025) <https://www.orfonline.org/expert-speak/the-adequacy-dilemma-india-s-dpdpa-and-the-gdpr> accessed 1 June 2026.[18] Indian Journal of Law and Technology, ‘Jurisdictional Challenges to Personal Data Transfers into India: Does the Digital Personal Data Protection Act, 2023 Ensure an Adequate Level of Protection?’ (2024) <https://www.ijlt.in/post/jurisdictional-challenges-to-personal-data-transfers-into-india-does-the-digital-personal-data-prot> accessed 1 June 2026.[19] A Comparative Legal Study of the GDPR and India’s Digital Personal Data Protection Act, RJ Wave, https://www.rjwave.org/jaafr/papers/JAAFR2601594.pdf; Cross-Border Data Transfers: Reconciling Indian Law with Global Privacy Regimes, DPO India, https://www.dpo-india.com/Blogs/cross-border-data-transfers/[20] Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 (General Data Protection Regulation), 2016 O.J. (L 119) 1[21] Digital Personal Data Protection Act, No. 22 of 2023, Gazette of India, Aug. 11, 2023.[22] India’s Digital Personal Data Protection Act, 2023 (DPDP Act) vs GDPR, Securiti, https://securiti.ai/india-digital-personal-data-protection-act-vs-gdpr/[23] India’s Digital Personal Data Protection Act 2023 vs. the GDPR: A Comparison, Latham & Watkins, https://www.lw.com/admin/upload/SiteAttachments/Indias-Digital-Personal-Data-Protection-Act-2023-vs-the-GDPR-A-Comparison.pdf[24] Key Difference Between India’s DPDP Act and EU’s GDPR You Should Know, Complinity, https://complinity.com/blog/compliance/key-difference-between-indias-dpdp-act-and-eus-gdpr-you-should-know/[25] India’s New Data Privacy Rules Are Here: 8 Steps for Businesses as Key Compliance Deadlines Approach, Fisher Phillips[26] India’s Digital Personal Data Protection Act 2023 vs. the GDPR: A Comparison, Latham & Watkins[27] GDPR, art. 9[28] GDPR vs DPDP Act: Key Differences Explained, DPDP Consultants[29] GDPR, art. 3; Cross-Border Data Transfers: Reconciling Indian Law with Global Privacy Regimes, DPO India[30] DPDPA’s Global Reach: Cross-Border Data, AI Impact, and International Alignment, TrustArc[31] GDPR, art. 28[32] DPDP Act Non-Compliance Penalties: What You Must Know, VISTA InfoSec[33] GDPR, art. 6[34] GDPR, art. 6(1)(f)[35] Comparative Analysis of the Digital Personal Data Protection Act of India 2023 and GDPR, Pen Acclaims[36] DPDP Act Exemptions Explained, Consentin[37] DPDP Act vs GDPR: Key Differences for Indian Companies, TCSA[38] Digital Personal Data Protection Act, 2023, § 6; FAQs on the Digital Personal Data Protection Act and Rules, CMS INDUSLAW[39] The Right to (Pry)-vacy: Understanding India’s Dystopian Data Protection Legislation, NYU Journal of International Law & Politics[40] DPDP Rules 2025 Notified by MeitY: Complete Guide, EY India[41] DPDP Act vs GDPR: Key Differences for Indian Companies, TCSA.[42] India’s New Data Privacy Rules Are Here: 8 Steps for Businesses as Key Compliance Deadlines Approach, Fisher Phillips[43] GDPR vs DPDP Act: Key Differences Explained, DPDP Consultants[44] GDPR arts. 15–17; Digital Personal Data Protection Act, 2023, §§ 11–12[45] GDPR art. 20[46] GDPR art. 21[47] GDPR art. 22; Regulating Innovation: The IT Act 2000 and DPDP Act 2023 in the Age of AI and Data, JETIR[48] Digital Personal Data Protection Act, 2023, § 13[49] Digital Personal Data Protection Act, 2023, § 14[50] Digital Personal Data Protection Rules, 2025; India’s DPDP Timeline: Critical Compliance Deadlines for 2026–27, India Briefing[51] DPDP Rules 2025 Notified by MeitY: Complete Guide, EY India[52] Digital Personal Data Protection Rules, 2025[53] DPDP Rules 2025 Notified by MeitY: Complete Guide, EY India[54] The Practicalities of Implementing India’s Digital Personal Data Protection Act, International Bar Association[55] DPDP Rules 2025 Notified by MeitY: Complete Guide, EY India[56] India’s DPDP Rules 2025: Leading Digital Privacy Compliance, Deloitte[57] Decrypting India’s Data Protection Regime: Principles of Data Protection, Clyde & Co[58] Digital Personal Data Protection Act, 2023, § 2(f)[59] DPDP Rules 2025: The Complete Implementation Roadmap, TCSA[60] GDPR art. 83; Fines/Penalties, GDPR Info[61] DPDP Act Non-Compliance Penalties: What You Must Know, VISTA InfoSec[62] Digital Personal Data Protection Act, 2023, § 33; DPDP Act Non-Compliance Penalties: What You Must Know, VISTA InfoSec[63] DPDPA’s Global Reach: Cross-Border Data, AI Impact, and International Alignment, TrustArc; DPDP Act Non-Compliance Penalties: What You Must Know, VISTA InfoSec[64] Regulation (EU) 2016/679, art. 83[65] Regulation (EU) 2016/679, art. 83(4)–(5)[66] Digital Personal Data Protection Act, 2023, § 33[67] DPDP Act Non-Compliance Penalties: What You Must Know, VISTA InfoSec[68] Digital Personal Data Protection Act, 2023, § 33(2)[69] Digital Personal Data Protection Act, 2023, § 33[70] DPDPA’s Global Reach: Cross-Border Data, AI Impact, and International Alignment, TrustArc[71] Digital Personal Data Protection Act, 2023, §§ 27–39[72] Regulation (EU) 2016/679, art. 83(5)[73] Digital Personal Data Protection Rules, 2025; DPDP Rules 2025 Notified by MeitY: Complete Guide, EY India[74] Regulation (EU) 2016/679, art. 33[75] Digital Personal Data Protection Act, 2023, § 17[76] Digital Personal Data Protection Act, 2023, § 17(1)[77] Digital Personal Data Protection Act, 2023, § 17(2)[78] Digital Personal Data Protection Act, 2023, § 17(2)(a)[79] Digital Personal Data Protection Act, 2023, § 17(1)(c)[80] Digital Personal Data Protection Act, 2023, § 17(1)(c)[81] Constitutionality of the Digital Personal Data Protection Act, 2023, Supreme Court Observer; Regulating Innovation: The IT Act 2000 and DPDP Act 2023 in the Age of AI and Data, JETIR[82] Constitution of India art. 32; Constitutionality of the Digital Personal Data Protection Act, 2023, Supreme Court Observer[83] Constitution of India art. 14; K.S. Puttaswamy v. Union of India, (2017) 10 SCC 1[84] Right to Information Act, No. 22 of 2005, § 8(1)(j)[85] Right to Information Act, 2005, § 8(1)(j) (prior to amendment)[86] Digital Personal Data Protection Act, 2023, § 44(3)[87] The Data Protection Act Is Critical for Privacy, but Sweeping Provisions Threaten Right to Information, Article 14[88] Data Protection Act vs the Right to Information Act, Shankar IAS Parliament[89] Impact of the Digital Personal Data Protection Act, 2023 on Third-Party Information under the Right to Information Act, 2005, IJFMR[90] Constitutionality of the Digital Personal Data Protection Act, 2023, Supreme Court Observer[91] India’s New Data Privacy Rules Are Here, Fisher Phillips; Are the SPDI Rules Still in Force After DPDP Act 2023, Opsio[92] Information Technology Act, 2000, § 43A[93] Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules, 2011.[94] Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data or Information) Rules, 2011, Rule 8[95] DPDP Rules 2025 Notified by MeitY: Complete Guide, EY India

[1] Justice J.S. Verma Committee, Report of the Committee on Amendments to Criminal Law (Government of India, 2013).[2] Bharatiya Nyaya Sanhita, No. 45 of 2023; Bharatiya Nagarik Suraksha Sanhita, No. 46 of 2023; Bharatiya Sakshya Adhiniyam, No. 47 of 2023.[3] The seven cases below are selected from the case list contained in the supplied publication.[4] Justice J.S. Verma Committee, Report of the Committee on Amendments to Criminal Law (Government of India, 2013).[5] Frances Heidensohn, Women and Crime (2nd edn, Macmillan 1996); Carol Smart, Women, Crime and Criminology: A Feminist Critique (Routledge & Kegan Paul 1976).[6] Nirvikar Jassal, “Does Victim Gender Matter for Justice Delivery? Police and Judicial Responses to Women’s Cases in India” (2023) 117 American Political Science Review; Nirvikar Jassal, “Gender, Law Enforcement, and Access to Justice: Evidence from All-Women Police Stations in India” (2020) 114 American Political Science Review.[7] The research-gap formulation consolidates the gaps identified in the supplied publication: institutional fragmentation, separate treatment of victims and accused persons, limited intersectional integration, outcome gaps in reforms and the need to reassess the contemporary criminal-law framework.[8] Bharatiya Nyaya Sanhita, No. 45 of 2023; Bharatiya Nagarik Suraksha Sanhita, No. 46 of 2023; Bharatiya Sakshya Adhiniyam, No. 47 of 2023.[9] Constitution of India, arts 14, 15 and 21, as the basic constitutional framework for equality, non-discrimination, dignity and personal liberty.[10] Frances Heidensohn, Women and Crime (2nd edn, Macmillan 1996); Carol Smart, Women, Crime and Criminology: A Feminist Critique (Routledge & Kegan Paul 1976).[11] Constitution of India, arts 14, 15 and 21.[12] Bharatiya Nyaya Sanhita, No. 45 of 2023; Bharatiya Nagarik Suraksha Sanhita, No. 46 of 2023; Bharatiya Sakshya Adhiniyam, No. 47 of 2023; Protection of Women from Domestic Violence Act, 2005.[13] The seven decisions listed here are selected for their relevance to equality, dignity, stereotyping, victim protection and autonomy in the supplied publication.[14] Justice J.S. Verma Committee, Report of the Committee on Amendments to Criminal Law (Government of India, 2013).[15] Nirvikar Jassal, “Gender, Law Enforcement, and Access to Justice: Evidence from All-Women Police Stations in India” (2020) 114 American Political Science Review.[16] Constitution of India, arts 14 and 21; Justice J.S. Verma Committee, Report of the Committee on Amendments to Criminal Law (Government of India, 2013).[17] Nirvikar Jassal, “Does Victim Gender Matter for Justice Delivery? Police and Judicial Responses to Women’s Cases in India” (2023) 117 American Political Science Review.[18] Nipun Saxena v. Union of India, (2018), on protection of survivors and limits concerning disclosure of identifying inform ation, as selected in the supplied publication.[19] Aparna Bhat v. State of Madhya Pradesh (2021), as discussed in the supplied publication for the issue of gender stereotyping in judicial reasoning.[20] The supplied publication identifies prison conditions, legal aid, rehabilitation and the position of transgender persons as areas requiring gender-sensitive analysis.[21] The supplied publication identifies legal aid, motherhood, economic dependence, prison conditions and rehabilitation as l inked components of access to justice.[22] Joseph Shine v. Union of India (2018), on autonomy, equality and rejection of legal assumptions that treat women as subordinate within marriage.[23] Justice J.S. Verma Committee, Report of the Committee on Amendments to Criminal Law (Government of India, 2013); the recommendations also synthesise the gaps identified in the supplied publication.[24] The references are drawn from the source publication supplied for editing and retained in condensed form.

[1] Department of Economic and Policy Analysis, 'Analysis of Profits& Losses in the Equity Derivatives Segment (FY22-FY24)' (SEBI, 23 September 2024) <https://www.sebi.gov.in/reports-and-statistics/research/sep-2024/study-analysis-of-profits-and-losses-in-the-equity-derivatives-segment-fy22-fy24-_86905.html> accessed 13 October 2025.[2] Securities and Exchange Board of India Act, 1992 (15 of 1992) s 12A.[3] SEBI (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) Regulations, 2003.[4] SEBI (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) Regulations, 2003.[5] Securities and Exchange Board of India v Kanaiyalal Baldevbhai Patel (2017) 15 SCC 1.[6] SEBI (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) Regulations, 2003 reg 2(1)(c).[7] SEBI (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) Regulations, 2003 reg 4(2)(a).[8] Securities and Exchange Board of India v Rakhi Trading Private Ltd (2018) 13 SCC 753.[9] Interim Order in respect of Jane Street Group WTM/AN/MRD/MRD-SEC-3/31516/2025-26.[10] In the matter of NSE and Others (Co-location) WTM/KV/MRD/MRD- PoD-3/30754/2024-25.[11] ibid.[12] In the matter of Servalakshmi Papers Limited Adjudication Order No. EAD-2/DSR/RG/07/2013.[13] In re: National Stock Exchange of India Ltd. WTM/SKM/EFD1-DRA-III/ 17 /2019-20.[14] ibid.[15] Interim Order in respect of Jane Street Group WTM/AN/MRD/MRD-SEC-3/31516/2025-26.[16] SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.[17] Anand Rathi v SEBI (2001) SCC OnLine Bom 381.[18] The Commodity Exchange Act 1936, 7 USC §§ 1–27f.[19] The Securities Act, 1933, 15 USC §§ 77a–77mm.[20] Dodd-Frank Wall Street Reform and Consumer Protection Act, Pub L No 111-203, 124 Stat 1376 (2010) s 747; CEA (n A) 7 USC § 6c(a)(5)(C).[21] US Securities and Exchange Commission, ’Press Release on SEC Charges New York-Based High Frequency Trading Firm with Fraudulent Trading to Manipulate Closing Prices’ (Securities and Exchange Commission, 16 October 2024) <https://www.sec.gov/newsroom/press-releases/2014-229> accessed 3 October 2025.[22] Commodity Futures Trading Commission, Press Release: CFTC Charges Optiver Holding BV, Two Subsidiaries, and High-Ranking Employees with Manipulation of NYMEX Crude Oil, Heating Oil, and Gasoline Futures Contracts (Commodity Futures Trading Commission, 24 July 2008) <https://www.cftc.gov/PressRoom/PressReleases/5521-08> accessed 1 October 2025.[23] Coscia v United States No. 20-1032 (7th Cir. 2021).[24] U.S. Commodity Futures Trading Commission v Nav Sarao Futures Ltd. PLC and Navinder Singh Sarao (2015) Civil Action No. 1:15-cv-03398, U.S. District Court for the Northern District of Illinois.[25] Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments [2014] OJ L173/349, arts 17 and 48.; Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments [2014] OJ L173/84.[26] European Securities and Markets Authority, ‘Algorithmic trading’ (ESMA) <https://www.esma.europa.eu/esmas-activities/markets-and-infrastructure/algorithmic-trading> accessed 7 October 2026.[27] MT Newswires Live, ‘Market Chatter: Japan to Toughen Penalties for High-Frequency Trading Abuse’ (Tiger Trade, 14 August 2025) <https://www.itiger.com/news/2559935816 > accessed 7 October 2026.[28] ibid.[29] SEBI Circular SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/0000013 of February 2025 on Safer participation of retail investors in Algorithmic trading <https://www.sebi.gov.in/legal/circulars/feb-2025/safer-participation-of-retail-investors-in-algorithmic-trading_91614.html> accessed 7 October 2026.[30]Lokesh Gupta, ‘Signal Provenance in Retail Algorithmic Trading: An Architectural Gap in SEBI’s 2026 Framework and its General Form’ (SSRN, July 2026).[31] SEBI, ‘Safer participation of retail investors in Algorithmic trading’, Circular No SEBI/HO/MIRSD/MIRSD-PoD/P/CIR/2025/0000013 (4 February 2025), read with the September 2025 implementation extension; the framework became applicable to all stock brokers from 1 April 2026.[32] SEBI, ‘Revision of Order-to-Trade Ratio (OTR) framework’, Circular No HO/47/11/16(2)2025-MRD-POD2/I/4113/2026 (4 February 2026).

[1] AT Markose, Judicial Control of Administrative Action in India (2nd edn, N M Tripathi 1997).[2] M P Jain and S N Jain, Principles of Administrative Law (8th edn, LexisNexis 2018).[3] Clive Lewis, Judicial Remedies in Public Law (6th edn, Sweet & Maxwell 2020).[4] Anuj Bhuwania, ‘Public Law Foundation of the Doctrine of Legitimate Expectations in India’ (2019) 3(1) Indian Law Review 49.[5] ‘The Role of Legitimate Expectation in Judicial Review of Administrative Decisions’ (2021) International Journal of Legal Literature and Research https://www.ijllr.com/post/the-role-of-legitimate-expectation-in-judicial-review-of-administrative-decisions accessed 7 September 2025.[6] ‘Doctrine of Legitimate Expectation: Understanding its Role in Administrative Law’ (LegalServiceIndia, 2021) https://www.legalserviceindia.com/legal/article-18353-doctrine-of-legitimate-expectation-protecting-individual-rights-and-ensuring-fair-governance.html accessed 7 September 2025.[7] Halsbury’s Laws of England vol 1(1) (4th edn, LexisNexis 1973) para 151.[8] L Harold Levinson, ‘The Legitimate Expectation that Public Officials Will Act Consistently’ (1998) 46 American Journal of Comparative Law (Supp) 549.[9] Clive Lewis, Judicial Remedies in Public Law (6th edn, Sweet & Maxwell 2020). [10] Schmidt v Secretary of State for Home Affairs [1968] 2 Ch 149.[11] CF Forsyth, ‘The Province of Legitimate Expectation’ (1988) Cambridge Law Journal 238.[12] Council of Civil Service Union v Minister for the Civil Service [1985] AC 374.[13] R v Liverpool Corporation ex p Liverpool Taxi Fleet Operators [1984] UKHL 9.[14] Attorney-General of Hong Kong v Ng Yuen Shiu [1983] 2 AC 629.[15] R P Singh v State of Bihar, Patna High Court, 3 November 2015.[16] R P Singh v State of Bihar, Patna High Court, 3 November 2015.[17] FCI v Kamaldhenu Food Industries [1993] 1 SCC 71.[18] Melanie Roberts, ‘Public Representations and Substantive Legitimate Expectation’ (2001) The Modern Law Review 112.[19] Union of India v Hindustan Development Corp [1994] AIR 988.[20] Navjyoti Corp Housing Society v Union of India & Ors [1993] AIR SC 155.[21] Scheduled Caste & Weaker Section Assn v State of Karnataka [1991] AIR 117.[22] Punjab Communication Ltd v Union of India [1999] (49) DRJ 47.[23] National Building Construction Corp v Raghunathan [1998] 7 SCC 66.[24] E P Royappa v State of Tamil Nadu [1974] SCC 555.[25] Lalram v Jaipur Development Authority [2015] SCC 12.

[1] “The Companies Act, 2013, §135, No.18, Acts of Parliament, 2013 (India)”.[2] “The Companies Act, 2013, §135(5), No.18, Acts of Parliament, 2013 (India)”.[3] “Joe W. Pitts III, Corporate Social Responsibility: Current Status and Future Evolution, 6 RUTGERS J.L. & PUB. POL’Y 334, 343 (2009)”.[4] “Dodge v. Ford Motor Co., 170 N.W. 668, 684 (Mich. 1919)”.[5] “National Textile Workers’ Union v. P.R. Ramakrishnan, (1983) 1 SCC 228: 1983 SCC (L&S) 72 : 1983 SCC (Tax) 2”.[6] Chiranjit Lal Chowdhuri v. Union of India AIR 1951 SC 41 : 1950 SCR 869 : 1951 SCJ 29.[7] KPMG International, India’s CSR reporting survey 2019, available at https://home.kpmg/in/en/home/insights/2020/02/india-s-csr-reporting-survey-2019.html. [8] “The Companies Act, 2013, §135(5), No.18, Acts of Parliament, 2013 (India)”.[9] “The Companies Act, 2013, §135(5), No.18, Acts of Parliament, 2013 (India)”.[10] “Injeti Srinivas, Report of the High Level Committee on Corporate Social Responsibility 2018, 15 (August, 2019)”.[11]“Anil Baijal, Report of the High Level Committee (to suggest measures for improved monitoring of the implementation of Corporate Social Responsibility policies), 15 (September, 2015)”.[12]“Committee on Public Undertakings (2015-16), Corporate Social Responsibility in Select Public Sector Undertakings (CPSUs), 19, (December, 2015), available at http://164.100.47.193/lsscommittee/Public%20Undertakings/16_Public_Undertakings_8.pdf”.  [13]“The Companies Act, 2013, §135(7), No.18, Acts of Parliament, 2013 (India).”[14]“The Companies Act, 2013, §135(5), No.18, Acts of Parliament, 2013 (India).”[15]“The Companies Act, 2013, §135(6), No.18, Acts of Parliament, 2013 (India).”[16] The Companies Act, 2013, No.18, Acts of Parliament, 2013 (India).[17] “Standing Committee on Finance ,Report on Companies Bill, 2011, 59 (June 2012)”.[18] “India CSR Network, Corporate Social Responsibility a leap of Faith for the Government: Sachin Pilot, Minister Corporate Affairs, December 20, 2012, available at https://indiacsr.in/corporate-social-responsibility-a-leap-of-faith-for-the-government-sachin-pilot-minister-corporate-affairs/”. [19] “Standing Committee on Finance ,Report on The Companies (Amendment) Bill, 2016, 45 (December 2016)”.[20] “Ministry of Corporate Affairs, General Circular No. 06/2018 (Issued on May 28, 2018), available at https://www.mca.gov.in/Ministry/pdf/GeneralCircular2805_29052018.pdf.” [21] “The Finance Act, 2014, § 13,  No. 2, Acts of Parliament, 2014 (India)”.[22] Ministry of Finance, Circular No. 1/2015 (Issued on January 21, 2015), available at https://www.incometaxindia.gov.in/communications/circular/circular1_2015.pdf. [23] Ministry of Corporate Affairs, Frequently Asked Questions on CSR Cell, available  at https://www.mca.gov.in/MinistryV2/faq+on+csr+cell.html.  [24] Satish Y Deodhar, India’s Mandatory CSR, Process of Compliance and Channels of Spending, 9 (Indian Institute of Management Ahmendabad India, Working Paper No. 2015-05-01, 2015), available at https://web.iima.ac.in/assets/snippets/workingpaperpdf/16048663442015-05-01.pdf.