Author: PRASANNASRI26092001

  • PROCEDURAL SAFEGUARDS UNDER THE NDPS ACT AND THEIR JUDICIAL INTERPRETATION: BALANCING DRUG CONTROL WITH CONSTITUTIONAL GUARANTEES IN INDIA

    PROCEDURAL SAFEGUARDS UNDER THE NDPS ACT AND THEIR JUDICIAL INTERPRETATION: BALANCING DRUG CONTROL WITH CONSTITUTIONAL GUARANTEES IN INDIA

    AUTHOR – KAVIYA R, LLM (CBCS), DEPARTMENT OF CRIMINAL LAW AND CRIMINAL JUSTICE ADMINISTRATION, SCHOOL OF EXCELLENCE IN LAW, THE TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY, CHENNAI

    BEST CITATION – KAVIYA R, PROCEDURAL SAFEGUARDS UNDER THE NDPS ACT AND THEIR JUDICIAL INTERPRETATION: BALANCING DRUG CONTROL WITH CONSTITUTIONAL GUARANTEES IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 01-05, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I944

    ABSTRACT:

              The Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) represents the main legal instrument which regulates narcotic drugs and psychotropic substances in India. Being designed to deal with the threat of drug trafficking and drug abuse, the Act imposes severe punishments along with bail restrictions and wide search and investigation powers. Being aware that such special powers could be misused, the lawmakers provided for certain safeguards relating to search, seizure, arrest, detention, taking samples, custody of seized material and presentation of evidence.

              The Indian Supreme Court has always stressed that stringent provisions made under the NDPS Act should be matched with strict observance of the procedures prescribed for the same. The interpretation of various laws by the judiciary has resulted in turning those provisions into constitutional guarantees that are related to Articles 14, 20(3), and 21 of the Indian Constitution. In cases such as State of Punjab vs. Balbir Singh, State of Punjab vs. Baldev Singh, Karnail Singh vs. State of Haryana, Vijay Sinh Chandubha Jadeja vs. State of Gujarat, and Tofan Singh vs. State of Tamil Nadu, various judicial principles relating to procedural compliance under the NDPS Act were laid down.

              The present study seeks to analyze the procedural safeguards provided in Sections 42, 43, 49, 50, 50A, 52, 52A, 55, 57, and 67 of the NDPS Act. It also analyzes constitutional aspects, judicial precedents, issues regarding evidence, and the international comparison of similar issues. In conclusion, the paper emphasizes that procedural safeguards are not just procedural requirements but are also constitutional requirements necessary to ensure that the war against drug trafficking is conducted in accordance with law.

    Keywords: NDPS Act, Procedural Safeguards, Search and Seizure, Fair Trial, Constitutional Rights, Drug Control, Criminal Justice.

  • WHEN THE GENERAL MEETS THE SPECIFIC: RESOLVING THE PRIORITY PROBLEM BETWEEN INDIA’S GENERAL ANTI-AVOIDANCE RULES AND THE SPECIFIC ANTI-AVOIDANCE PROVISIONS IN CORPORATE REORGANISATIONS

    WHEN THE GENERAL MEETS THE SPECIFIC: RESOLVING THE PRIORITY PROBLEM BETWEEN INDIA’S GENERAL ANTI-AVOIDANCE RULES AND THE SPECIFIC ANTI-AVOIDANCE PROVISIONS IN CORPORATE REORGANISATIONS

    AUTHOR – MOHINI SINGH, AMITY LAW SCHOOL, AMITY UNIVERSITY MADHYA PRADESH, GWALIOR

    BEST CITATION – MOHINI SINGH, WHEN THE GENERAL MEETS THE SPECIFIC: RESOLVING THE PRIORITY PROBLEM BETWEEN INDIA’S GENERAL ANTI-AVOIDANCE RULES AND THE SPECIFIC ANTI-AVOIDANCE PROVISIONS IN CORPORATE REORGANISATIONS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 395-404, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I943

    ABSTRACT

    The introduction of the General Anti-Avoidance Rules in Chapter X-A of the Income-tax Act, 1961, with effect from the assessment year 2018-19, gave the Indian revenue a broad statutory power to disregard arrangements that lack commercial substance and that are entered into mainly to obtain a tax benefit. The Act, however, already contained a dense network of specific anti-avoidance provisions addressed to particular mischiefs, several of which bear directly upon corporate mergers, demergers and acquisitions. The statute does not say which of the two is to prevail where both might apply, and the resulting uncertainty falls with particular force on reorganisations, where transactions are large, planned years in advance, and acutely sensitive to fiscal risk. This paper examines the priority problem in the reorganisation context. It locates the problem in the legislative text, traces it through the judicial trajectory from McDowell to Vodafone and the displacement of that case law by the statutory rules, and contrasts the Indian silence with the accommodation reached in the United Kingdom, where the general anti-abuse rule is expressly subordinated to a double-reasonableness threshold and confined to abuse that the specific code does not already reach. The paper argues that the absence of a rule of priority is not a gap that interpretation can safely fill, and it proposes a statutory rule of specific-provision immunity, qualified by a narrow abuse exception, as the means of restoring the certainty on which the reorganisation of Indian business depends.

    Keywords: General Anti-Avoidance Rules; specific anti-avoidance provisions; mergers and acquisitions; corporate reorganisation; tax certainty; commercial substance; Income-tax Act 1961; GAAR

  • ROLE OF CENTRAL BANK DIGITAL CURRENCY IN THE DEVELOPMENT OF INDIA

    ROLE OF CENTRAL BANK DIGITAL CURRENCY IN THE DEVELOPMENT OF INDIA

    AUTHOR – PRIYADHARSHINI B, STUDENT AT SCHOOL OF EXCELLENCE IN LAW (SOEL)

    BEST CITATION – PRIYADHARSHINI B, ROLE OF CENTRAL BANK DIGITAL CURRENCY IN THE DEVELOPMENT OF INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 388-394, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I942

    ABSTRACT:

    Central Bank Digital Currency (CBDC) is a digital form of sovereign currency issued and regulated by a country’s central bank. Similar to physical cash, CBDC can be used for payments and financial transactions, but it exists in electronic form and can be accessed through digital wallets, banking applications, and other online payment systems. In recent years, CBDC has gained considerable importance in India due to the rapid expansion of digital payments, financial technology, and internet-based banking services.

    This study examines the role of CBDC in the development of India by analysing its impact on the financial and economic system. It highlights how CBDC can strengthen digital transactions, encourage a cashless economy, improve financial inclusion, and reduce illegal financial activities such as money laundering and black money circulation. The study also discusses the importance of CBDC in improving the efficiency of monetary policy and reducing dependence on privately issued cryptocurrencies and stablecoins. This paper explores how the Digital Rupee can contribute to faster and more affordable cross-border transactions while enhancing transparency and trust within the financial sector. 

    Keywords: Digital Currency, Digital Payments, Cashless Economy, Financial Inclusion, Cryptocurrency, Economic Development, Indian Economy, Reserve Bank of India.

  • THE EMERGENCE OF PUBLIC PARTICIPATION IN THE FULFILMENT OF ENVIRONMENTAL RIGHTS

    THE EMERGENCE OF PUBLIC PARTICIPATION IN THE FULFILMENT OF ENVIRONMENTAL RIGHTS

    AUTHOR – K. BEISUNGIA, RESEARCH SCHOLAR, FACULTY OF LAW, UNIVERSITY OF DELHI

    BEST CITATION – K. BEISUNGIA, THE EMERGENCE OF PUBLIC PARTICIPATION IN THE FULFILMENT OF ENVIRONMENTAL RIGHTS, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 369-387, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I941

    ABSTRACT:

    This article critically aims to assess the significant role of public participation that can be useful in achieving the state governments’ fulfillment of citizens’ environmental rights, also highlighting some of the international development in this field. It also discusses the scope and objectives of public participation for better management of the environmental challenges as well as the fulfillment of environmental rights and how the concerned community participation brings good environmental governance. This article does not attempt to discuss the concept of good environmental governance in general. Yet, it attempted to highlight how the crucial role played by the participation of the public in promoting environmental rights could bring good environmental governance. This article is confined to the process and method of public participation in the protection of environment and management of environmental decision-making for attaining environmental rights. The article contemplates substantive environmental rights within the meaning of human rights and deliberates on the meaningful concept of public participation. The creative role of the judiciary in broadening the meaning and scope of life under Article 21 of the Constitution of India by incorporating a ‘clean and healthy environment’ under the ambit of ‘life” along with the relevant decided cases are discussed in this article. The international organizations, conventions, committees, declarations, etc relating to human rights and the environment concerned are also highlighted for a better understanding of the linkage between the environment and living human beings. The analysis of this article does not ensure its failure or success in real life, which is beyond the objective of this contribution. This article highlighted the majority of Indian context, wherever applicable, to illustrate and reinforce the viewpoints

  • EVALUATING STANDARD ESSENTIAL PATENTS AND FRAND LICENSING ARRANGEMENTS IN INDIA: LEGAL AND POLICY FRAMEWORKS, JUDICIAL TRENDS IN ENFORCEMENT, IMPACT ON COMPETITION, LICENSING STRUCTURES, EFFECTS ON SMES AND MANUFACTURERS, INTERNATIONAL COMPARISONS, DISPUTE RESOLUTION, TRANSPARENCY INITIATIVES, SOVEREIGN PATENT FUND PROPOSAL, STRATEGIC DIRECTIONS FOR INNOVATION PROMOTION, STRONGER CAPACITY BUILDING, EQUITABLE INTELLECTUAL PROPERTY GOVERNANCE

    EVALUATING STANDARD ESSENTIAL PATENTS AND FRAND LICENSING ARRANGEMENTS IN INDIA: LEGAL AND POLICY FRAMEWORKS, JUDICIAL TRENDS IN ENFORCEMENT, IMPACT ON COMPETITION, LICENSING STRUCTURES, EFFECTS ON SMES AND MANUFACTURERS, INTERNATIONAL COMPARISONS, DISPUTE RESOLUTION, TRANSPARENCY INITIATIVES, SOVEREIGN PATENT FUND PROPOSAL, STRATEGIC DIRECTIONS FOR INNOVATION PROMOTION, STRONGER CAPACITY BUILDING, EQUITABLE INTELLECTUAL PROPERTY GOVERNANCE

    AUTHOR – SATVEER RATHOR, STUDENT AT AMITY UNIVERSITY MADHYA PRADESH

    BEST CITATION – SATVEER RATHOR, EVALUATING STANDARD ESSENTIAL PATENTS AND FRAND LICENSING ARRANGEMENTS IN INDIA: LEGAL AND POLICY FRAMEWORKS, JUDICIAL TRENDS IN ENFORCEMENT, IMPACT ON COMPETITION, LICENSING STRUCTURES, EFFECTS ON SMES AND MANUFACTURERS, INTERNATIONAL COMPARISONS, DISPUTE RESOLUTION, TRANSPARENCY INITIATIVES, SOVEREIGN PATENT FUND PROPOSAL, STRATEGIC DIRECTIONS FOR INNOVATION PROMOTION, STRONGER CAPACITY BUILDING, EQUITABLE INTELLECTUAL PROPERTY GOVERNANCE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 357-368, APIS – 3920 – 0001 & ISSN – 2583-2344.

    Abstract

    In connecting Internet of Things systems, mobile networks, and smart devices worldwide, standardized technologies play an increasingly important role. Standard Essential Patents protect the key innovations necessary to support essential standards. SEPs spur research and development, as well as empower patent holders with substantial market power. It is important for SEPs to be licensed to others on fair, reasonable, and non-discriminatory (FRAND) terms.

    The paper reviews the evolution of the legal and regulatory landscape for SEPs in India. The main takeaway is that the legal framework for SEPs in India has not been clearly delineated and thus the landscape is largely reliant on case law decided by courts of law. Not surprisingly, there is an emerging legal bias favouring patent holders – especially as courts continue to check the efforts of implementers to delay in their strategy to hold-out on patents.

    Although this approach strengthens patent rights and disincentivizes opportunistic behaviour, it also presents significant uncertainty and potential barriers to entry for India’s emerging domestic manufacturing and small to medium-sized enterprise (SME) ecosystem. An example of this is the court’s inclination to apply the Entire Market Value Rule (EMVR) to determine royalties owed to patent owners which could lead to excessively high licenses that may dampen competition and innovation.

    Based on our findings, this report provides several recommendations for policy. Specifically, it discusses the development of a distinct legal regime for SEPs, clarifying the roles of courts and competition authorities, and initiating government programs, including a developing sovereign patent fund, to support Indian innovators. A fair and transparent SEP regime in place will be crucial for India’s ambition to become a technology leader and innovation hub globally.

    Keywords: Standard Essential Patents, SEP Framework, FRAND, Licensing, CCI and SDOs

  • THE ALGORITHMIC DUE PROCESS: CHALLENGING THE “BLACK BOX” STATE UNDER CONSTITUTIONAL REVIEW

    THE ALGORITHMIC DUE PROCESS: CHALLENGING THE “BLACK BOX” STATE UNDER CONSTITUTIONAL REVIEW

    AUTHOR –DEEPA E.* & JEEVARAJA S. D.**

    * 2ND YEAR LL.M., DEPARTMENT OF BUSINESS LAW, SCHOOL OF EXCELLENCE IN LAW (SOEL)

    ** 2ND YR LL.M., DEPARTMENT OF CONSTITUTIONAL LAW AND HUMAN RIGHTS, SCHOOL OF EXCELLENCE IN LAW (SOEL)

    BEST CITATION – DEEPA E. & JEEVARAJA S. D., THE ALGORITHMIC DUE PROCESS: CHALLENGING THE “BLACK BOX” STATE UNDER CONSTITUTIONAL REVIEW, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 350-356, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I939

    Abstract

    In the modern digital era, the nature of the “State” is undergoing a silent metamorphosis. Decision-making, once the exclusive province of human bureaucrats, is increasingly being delegated to complex, automated systems—often referred to as the “Black Box State.” In India, this shift is visible in everything from AI-driven welfare exclusion in Telangana to predictive policing in Delhi. While these technologies promise to solve India’s “3E” challenge—Efficiency, Error-reduction, and Elimination of bias—they simultaneously threaten the foundational pillar of constitutional governance: State Accountability. The “Black Box” problem refers to the technical opacity of machine-learning models where the internal logic is invisible even to its creators. This creates a profound constitutional crisis. Under Article 14 (Right to Equality) and Article 21 (Right to Life and Liberty) of the Indian Constitution, the State is prohibited from acting “arbitrarily.” A core requirement of non-arbitrary action is the “Right to a Reasoned Order.” If a citizen is denied a pension or flagged as a criminal suspect by an algorithm, but the State cannot explain the specific variables that led to that outcome, the decision is effectively unchallengeable. This “failure of explanation” violates the principle of Audi Alteram Partem (the right to be heard), as one cannot argue against a logic that remains hidden.

    To address this, legal scholars are proposing a multidisciplinary framework known as Algorithmic Due Process. This framework argues that for any State-used AI to be constitutional, it must incorporate Explainable AI (XAI). It shifts the burden of proof: instead of a citizen proving an algorithm is biased, the State must prove it is fair. Strategy-wise, litigants in 2026 are moving away from seeking “bans” on AI and instead seeking “Writs of Mandamus” to compel “Algorithmic Audits.” They argue that “Proprietary Secrecy” cannot override “Constitutional Transparency.” Ultimately, the challenge for the Indian judiciary is to ensure that the move toward a “Digital India” does not result in the “Death of Standards.” By enshrining Algorithmic Due Process, the law can ensure that technology serves as a tool for empowerment rather than a shield for administrative opacity.

    Keywords:  Algorithmic Due Process, Black Box State, Artificial Intelligence, Judicial Review, Technological Sovereignty.

  • CASE COMMENTARY ON BILKIS YAKUB RASOOL V. UNION OF INDIA & ORS.

    CASE COMMENTARY ON BILKIS YAKUB RASOOL V. UNION OF INDIA & ORS.

    AUTHOR – SYED UWEZ, STUDENT AT RAMAIAH INSTITUTE OF LEGAL STUDIES

    BEST CITATION – SYED UWEZ, CASE COMMENTARY ON BILKIS YAKUB RASOOL V. UNION OF INDIA & ORS., INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 334-339, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I938

    Abstract

    The Supreme Court in Bilkis Yakub Rasool v. Union of India & Ors., Writ Petition (Crl.) No. 491 of 2022 (8  Jan 2024) quashed Gujarat’s 2022 remission orders for eleven convicts in the 2002 gang‑rape of Bilkis Bano and the murder of 14 members of her family. The Court held the petitions maintainable under Article 32 and clarified that, in transferred trials, the “appropriate government” empowered to consider remission under Section 432(7) CrPC is the State where conviction and sentence were recorded (Maharashtra), not the State where the crime occurred. The remission grants were set aside for jurisdictional error, non‑application of mind and procedural illegality: authorities ignored negative recommendations from the CBI, the trial court and local officials, relied on a rescinded policy, and suppressed material facts. The judgment reaffirmed that executive clemency is amenable to judicial review when exercised arbitrarily, mala fide, or beyond jurisdiction, and emphasized that victims’ interests, constitutional morality and the public interest in accountability must inform remission decisions—particularly in cases of grave sexual and communal violence. The decision strengthens limits on state remission powers, clarifies inter‑state remission jurisdiction, and underscores courts’ role in protecting rule of law and victims’ rights.

    Key words: Bilkis Yakub Rasool, remission, murder, violence.

  • THE FINANCE COMMISSION AND ITS IMPACT ON PUBLIC POLICY: A LONGITUDINAL STUDY

    THE FINANCE COMMISSION AND ITS IMPACT ON PUBLIC POLICY: A LONGITUDINAL STUDY

    AUTHOR – JEEVARAJA S.D., STUDENT AT THE TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY – SCHOOL OF EXCELLENCE IN LAW (SOEL)

    BEST CITATION – JEEVARAJA S.D, THE FINANCE COMMISSION AND ITS IMPACT ON PUBLIC POLICY: A LONGITUDINAL STUDY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 331-343, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I937

    ABSTRACT

    The Finance Commission occupies a central position in India’s constitutional framework of fiscal federalism. Established under Article 280 of the Constitution, it functions as an independent constitutional body entrusted with the responsibility of recommending the distribution of financial resources between the Union and the States. Since its inception in 1951, the Finance Commission has evolved from a mechanism primarily concerned with tax devolution and grants-in-aid into an institution addressing complex challenges such as fiscal discipline, local governance, disaster management, environmental sustainability, and cooperative federalism. The recommendations of successive Finance Commissions have significantly influenced public policy by determining the availability of financial resources necessary for implementing developmental programmes and welfare initiatives across the country. This study undertakes a longitudinal examination of the Finance Commission from the First Finance Commission to the Fifteenth Finance Commission. It analyses the constitutional foundations, historical evolution, policy contributions, and changing criteria adopted for intergovernmental fiscal transfers. The paper further evaluates the impact of Finance Commission recommendations on public policy sectors including health, education, infrastructure development, local self-government, disaster management, and regional equity. Particular attention is given to the changing dynamics of fiscal federalism following economic liberalisation, the introduction of the Goods and Services Tax (GST), and the challenges arising from demographic and regional disparities. The study argues that the Finance Commission has played a transformative role in strengthening cooperative federalism and ensuring fiscal justice among States. At the same time, the institution faces significant challenges including overlapping functions with the GST Council and NITI Aayog, political controversies surrounding population-based allocation criteria, and the need to address emerging concerns such as climate finance and digital governance. The paper concludes that while the Finance Commission remains one of the most successful constitutional institutions in India, reforms are necessary to enhance its effectiveness in addressing twenty-first century fiscal challenges and ensuring inclusive and sustainable development.

    Keywords: Finance Commission, Fiscal Federalism, Public Policy, Tax Devolution, Cooperative Federalism, Grants-in-Aid, Constitutional Governance.

  • FORENSIC AUDIO-VIDEO EXAMINATION AND SPEAKER IDENTIFICATION: INVESTIGATIVE AND EVIDENTIARY CHALLENGES IN INDIA

    FORENSIC AUDIO-VIDEO EXAMINATION AND SPEAKER IDENTIFICATION: INVESTIGATIVE AND EVIDENTIARY CHALLENGES IN INDIA

    AUTHOR –YAZHINI V, LL.M., DEPARTMENT OF CRIMINAL LAW, TAMIL NADU DR. AMBEDKAR LAW UNIVERSITY, CHENNAI

    BEST CITATION – YAZHINI V, FORENSIC AUDIO-VIDEO EXAMINATION AND SPEAKER IDENTIFICATION: INVESTIGATIVE AND EVIDENTIARY CHALLENGES IN INDIA, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 312-322, APIS – 3920 – 0001 & ISSN – 2583-2344. DOI – https://doi.org/10.65393/IJLRV6I936

    ABSTRACT:

    Technology has changed the way of crimes that are committed and investigated nowadays. In recent years, audio and video recordings are playing an important role as a sources of evidence in criminal investigations. CCTV footage, mobile phone recordings, social media videos, online communications, and voice recordings are frequently used by investigating agencies to identify suspects and understand criminal activities.

    Forensic audio-video examination helps the experts to analyse, improve, and verify the authenticity of audio and video recordings. Speaker identification helps investigators to identify a person by comparing voice samples and analysing speech characteristics. These techniques are commonly used in cases involving terrorism, kidnapping, cybercrime, organised crime, corruption, extortion, and financial fraud. They assist investigating agencies in identifying the suspects, reconstructing crime scenes, and collecting reliable evidence.

    However, the increasing use of digital evidence has also created many challenges. Audio and video recordings can be edited, manipulated, or fabricated using modern software and artificial intelligence. Deepfake technology has made it easier to create fake voices and videos that looks genuine. Issues relating to authenticity, privacy, reliability, and admissibility of electronic evidence have become major concerns in criminal investigations and court proceedings.

    This paper examines the role of forensic audio-video examination and speaker identification in criminal investigations in India. It analyses the methods, tools and techniques used in forensic examination, the importance of digital evidence, and the challenges faced by investigators and courts. The paper also discusses the legal framework governing electronic evidence and important judicial decisions relating to admissibility.

    Keywords Forensic Audio Analysis, Video Forensics, Speaker Identification, Electronic Evidence, Criminal Investigation.

  • FOREIGN CONTRIBUTION REGULATION (AMENDMENT) ACT, 2020: BALANCING TRANSPARENCY AND ACCOUNTABILITY

    FOREIGN CONTRIBUTION REGULATION (AMENDMENT) ACT, 2020: BALANCING TRANSPARENCY AND ACCOUNTABILITY

    AUTHOR – SAGAR SINGH* & DR. NIKUNJ SINGH YADAV**

    * LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN, UTTARAKHAND, INDIA

    ** ASSISTANT PROFESSOR, LAW COLLEGE DEHRADUN, UTTARANCHAL UNIVERSITY, DEHRADUN, UTTARAKHAND, INDIA

    BEST CITATION – SAGAR SINGH & DR. NIKUNJ SINGH YADAV, FOREIGN CONTRIBUTION REGULATION (AMENDMENT) ACT, 2020: BALANCING TRANSPARENCY AND ACCOUNTABILITY, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (9) OF 2026, PG. 296-311, APIS – 3920 – 0001 & ISSN – 2583-2344.

    ABSTRACT

    The Foreign Contribution Regulation (Amendment) Act, 2020[1] introduced significant changes to India’s regulatory framework governing the acceptance and utilisation of foreign contributions by individuals, associations, and non-governmental organisations (NGOs). The amendment was enacted with the objective of enhancing transparency, accountability, and governmental oversight in the management of foreign funds, while also addressing concerns relating to national security and misuse of foreign contributions. Key amendments include restrictions on transfer of foreign contribution, reduction in permissible administrative expenses, mandatory Aadhaar identification for office bearers, and compulsory opening of designated bank accounts in the State Bank of India, New Delhi branch.

    This research paper critically examines the legal and constitutional dimensions of the 2020 amendment and evaluates whether the legislation successfully balances transparency with democratic freedoms. The study analyses the impact of the amendment on NGOs, civil society organisations, and grassroots welfare activities. It further examines judicial interpretation of the amendment, particularly in Noel Harper v. Union of India[2], where the Supreme Court upheld the constitutional validity of the law while recognising the State’s authority to regulate foreign funding in the interest of sovereignty and public order.

    The paper adopts a doctrinal research methodology based on analysis of statutes, judicial decisions, government reports, journal articles, and secondary legal sources. The study concludes that although the amendment strengthens financial accountability and monitoring mechanisms, it also imposes substantial compliance burdens that may adversely affect the functioning and autonomy of civil society organisations. Therefore, a balanced and proportionate regulatory approach is necessary to ensure that accountability measures do not undermine democratic participation, humanitarian work, and freedom of association in India.


    [1] The Foreign Contribution Regulation (Amendment) Act, 2020.

    [2] Noel Harper v. Union of India, (2022) 10 SCC 1.