SSrana Newsletter 2021 Issues 03

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Ministry’s notification on Double Taxation against NRIs for P/Y 2020-21.

By Rupin Chopra and Nihit Nagpal

The Ministry of Finance vide its circular dated March 03, 2021[4] has notified relaxation  in determination of residential status of Previous Year (P/Y) 2020-21 for the NRIs who had come on visit India during the P/Y 2019-2020 and intended to leave India but could not do so due to suspension of the Flights as a nationwide lockdown was imposed on March 25, 2020. This whole scenario however gave rise to another legal concern- whether the extended stay by stranded NRIs and foreign nationals in India could lead them to become Indian residents as per Section 6 of the Income Tax Act for determining taxation. Section 6 of the Income Tax Act, contains provisions for determining the residential status of a person.

In view of the aforesaid speculations, the Central Board of Direct Taxes (CBDT) on May 8, 2020 issued a Circular[5] clarifying the purpose of determining the Residential Status u/s 6 of the Act during the Previous Year 2019-2020 with respect to an individual who had come to India on a visit prior to March 22, 2020.

Relaxation for Previous Year 2019-2020

Residential Status of Previous Year 2020-21

The computation is undertaken through number of days and income of the individuals

Short Stay will not result in Indian Residency

An Individual who is not citizen of India or a person of Indian origin may become resident in India only in one of the following situations:

• if he stays during PY 2020-21 for 182 days or more; or
• if he stays during the PY 2020-21 for 60 days or more and also stays for 365 days or more in preceding four previous years.

Double Taxation Avoidance Agreement

Applying the Rule of 182 days in India, a person may become resident in India even if he stays in India for less than 182 days. It The Double Taxation Avoidance Agreement, if applied for example entered between Indo-USA DTAA, such person will become the resident of only one country as per the rule of Tie-Breaker in the DTAA.

A person becomes the Resident of two countries in cases:

• Permanent home available in the two countries
• Centre of vital interest cannot be determined
• Has habitual abode in both states or in neither of them
• He is a national of both states or neither of them

The Indo-US DTAA provides a resolution mechanism through Mutual Agreement Procedure.

Employment Income Taxable subject to conditions of DTAA

The notification has used for the Employment Income to be taxable, the governance of the Rule 16 of the DTAA Indo-USA.

The DTAA distributes the taxation rights as:

1. Between the employee’s jurisdiction of residence
2. Place where the employment is exercised
3. Salary is taxable where the employee is resident unless the employment is exercised in other country.
4. Such country has taxation rights only if the employee is present in that country for more than 183 days.

For example, if a USA resident under employment of a USA corporation has got stranded in India and performs employment from India, its salary will not be taxable in India unless he is present in India for 183 days or more during the PY 2020-21 or if the salary is borne by Indian permanent establishment of such USA corporation.

Comparative Study

The response is recorded from various countries:

response recorded

S.No.	Countries	Relief Provided
1.	USA	Relief of 60 days
2.	UK	Relief of 60 days
3.	Germany	In the absence of double taxation,

 

[1] https://incometaxindia.gov.in/communications/circular/residency-circular-02-of-2021.pdf

[2] https://itatonline.org/info/cbdt-circular-clarification-in-respect-of-residency-under-section-6-of-the-income-tax-act-1961/

[3] https://incometaxindia.gov.in/communications/circular/residency-circular-02-of-2021.pdf

[4] https://incometaxindia.gov.in/communications/circular/residency-circular-02-of-2021.pdf

[5] https://incometaxindia.gov.in/communications/circular/residency-circular-02-of-2021.pdf

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Haryana: Employers to give 75% employment to local domiciled candidates.

The Legislature of the State of Haryana received the assent of Governor of Haryana on February 26, 2021 for The Haryana State Employment of Local Candidates Act, 2020 to provide 75% employment of local domiciled candidates by employers in the State of Haryana.

Few of the salient features of the Haryana State Employment of Local Candidates Act, 2020 are as under:

• The Act is applicable to all Companies, Societies, Trusts, Limited Liability Partnership Firms (LLP), Partnership Firms or any person employing 10 or more persons.
• The Act is applicable only to the State of Haryana.
• Every employer shall register its employees receiving gross monthly salary or wages not more than Rs. 50,000/- (Fifty Thousand only) within 3 months of coming into force of this Act (i.e. by June 02, 2021).
• Every employer shall employ 75% of local domiciled candidates with respect to such post where the gross monthly salary or wages are not more than Rs. 50,000/- (Fifty thousand only) or as maybe notified by the State Government.
• Local candidates may be from any district of the State of Haryana. However, an employer may at his option restrict the employment of local candidates from any district to 10% of total number of local candidates.
• Local candidates can avail the benefits of the Act only if he/she registers himself/herself on the designated portal.
• The Act permits an employer to claim exemption from the requirement of employment of 75% of local domiciled candidates receiving gross monthly salary or wages not more than Rs. 50,000/- (Fifty thousand only) in cases where adequate number of the local candidates of the desired skill, qualifications or proficiency are not available.
• However, the exemption is not automatic and the employer has to make a claim for exemption before the designated officer (as maybe notified) requesting for the exemption from the requirement of recruiting 75% of local domiciled candidates.
• The designated officer on receipt of request for exemption shall conduct inquiry and subject to the information/ details as maybe provided by the employer may either accept the request or reject the request or direct the employer to train local candidate to achieve the desired skill, qualifications or proficiency.
• An employer is required to furnish a quarterly report of the local candidate employed and appointed during a quarter.

Penalties

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RBI GUIDELINES FOR SYSTEM OF SECURITY CONTROLS FOR DIGITAL PAYMENTS.

By Lucy Rana and Rupin Chopra

The RBI has given Master Direction on February 18, 2021[6], which provides necessary guidelines for the regulated entities to set up robust governance structure and implement common minimum standards of security controls for digital payments products and services.

The Master Direction lays down guidelines for the internet banking, mobile payments, card payments, customer protection, and grievance redressal mechanism.

CHANGES IN DIGITAL PAYMENT SYSTEM- ADDING DIGITAL PAYMENT SECURITY CONTROL

The directions shall be called as Reserve Bank of India (Digital Payment Security Controls) directions, 2021.[7] The guidelines are in pursuance to Digital Payments mechanism and the Master Direction paves the way for the Digital Payment Security Controls

Digital Payment Market Statistics

The Payment landscape[8] is seeing heightened activity across multiple player categories ranging from:

1. Device Manufacturer
2. Technology Firms
3. Telecom Companies
4. Fintech Startups

STATISTICS[9]

The regulations shall play a critical role in determining the nature and success of payment solutions. The modernizing of payment infrastructure occurring in most countries, payments service providers can take advantage of the real- time systems to offer cutting edge payment solution to customers.

Existing law [10]

1. The electronic payments were regulated by Payment and Settlement System Act, 2007 (‘PSS’), the aim of the PSS Act was to ensure a safe and effectual system of payments and settlement. At the times, transactions were heavily dependent on cash or bank transfer.
2. Section 18[11] – It lays down the policies relating to the regulation of payment systems including which includes electronic, non- electronic, domestic or international payments.
3. Section 10 (2)-[12] the RBI has the power to determine issue guidelines for the efficient management of payments system.
4. The Intermediaries Directions issued by the Reserve Bank of India vide notification dated 24.11.2009.

The Intermediaries Directions regulated the service providers. According to the Directions, banks were required to maintain a nodal account of the intermediaries with permissible credit and debits limit as also the settlement cycle for credit to the merchants. The guidelines were ultimately applicable to Payment Aggregators.

The Directions were applicable to Payment Gateways and Payment Aggregators.

Intermediary Directions are still in force and have not been expressly repealed, having both the Intermediary Directions and Guidelines regulating the digital payment system is only likely to create conflict;

APPLICABILITY OF DIGITAL PAYMENT SECURITY CONTROL

The provisions of these Directions shall be applicable over the following Regulated entities:

1. Scheduled Commercial Banks (excluding Regional Rural Banks)
2. Small Finance Banks
3. Payment Banks
4. Credit Card Issuing NBFC

GUIDELINES FOR THE DIGITAL PAYMENTS AND PRODUCTS

It is put forward by the RBI to improve the security of the digital payment channels, and also convenience for users. The directions contain certain minimum standards on common security controls, for channels like internet, mobile banking and card payments etc.

The basic Tenets of the guidelines by RBI is as follows:

General controls

Registered entities must formulate the policy for the digital payments and products.

The policy must include the payment security requirements from the angles of functionality, security and Performance angles, such as:

Confidentiality of Data

It must protect the confidentiality of customer data and integrity of data.

Backup of Data

The infrastructure such as technology with necessary back up.

Assurance of Payment Product

Assurance that the payment product is built in a secure manner offering robust performance ensuring safety, consistency and rolled out after necessary testing for achieving desired FSP.

High Customer Service

Minimal customer service disruption with high availability of systems/ channels (to have minimal technical declines)

Registered Entities to Formulate policies for the Digital Products and for its payment mechanism

Separate Policy for digital Products- Registered entity must formulate separate policy for its different digital products or include the same as part of their overall product policy. Further, the policy document should require that every digital payment product/ services offered addresses the mechanics, clear definition of starting point, critical intermittent stages/ points and end point in the digital payment cycle, security aspects, validations till the digital payment is settled, clear pictorial representation of digital path and exception handling.

• UTAT-The entities must follow User Acceptance Tests (UAT) in multiple stages before roll out, sign off from multiple stakeholders (post UAT) and data archival requirements shall also be taken in to account.
• Risk Assessment with regard to safety and security of the digital payments products and associated processes and services for the suitability of the target users. The risk assessment should include-
• Technology Bases solutions,
• Vulnerabilities attached to the digital products and remedial action to be taken by the entity
• Checking the dependence on third party service providers
• Tracking the risk arising out of integration of digital payment platform with other systems both internal and external to the RE, which includes core systems and systems of payment systems operators, etc.
• Generic Security Controls
• The secure standard shall be followed for the communication protocol in the digital payment channel. There will be appropriate level of encryption and security in the digital payment ecosystem.
• The web applications providing the digital payments products and services shall not store hidden HTML Cookies, or any other client side storage information.
• The RE shall provide Web Application Firewall solution and DDoS Mitigation techniques to secure digital payment products and services offered over internet.

Application Security Life Cycle (ASLC)

• Multi-Tier Mechanism- There shall be implementation of multi-tier application architecture, which segregates application, database and presentation layer in the digital payment products and services.
• Secure by design -There shall be a system of “secure by design” approach in the development of the digital payments, products or services. The digital payments applications need to be inherently secure by embedding security within their application.
• Security Objectives-Registered Entities shall explicitly define security objectives (including protection of customer information/ data) during:

(a) Requirements gathering, (b) designing, (c) development, (d) testing including source code review, (e) implementation, maintenance & monitoring and (f) decommissioning phases of the digital payment applications.

1. Escrow Account in case of Third Party Vendors –For digital payment applications that are licensed by a third party vendor, Registered Entities shall have an escrow arrangement for the source code for ensuring continuity of services in case the vendor defaults or is unable to provide services.
2. Security Testing– REs shall conduct security testing including review of source code, Vulnerability Assessment (VA) and Penetration Testing (PT) of their digital payment applications to assure that the application is secure for putting through transactions while preserving confidentiality and integrity of the data that is stored and transmitted.
3. Authentication Framework

The increased medium of “electronic mode of transfer”, for this the notification of RBI has professed that Registered Entity must follow the multifactor authentication system in order to break off the cyber-attacks.

1. Fraud Risk Management
2. Configuration of suspicion- The registered entities must document the configuration aspect identifying the suspicious transactional behavior and implement the respective rules detective types of control, mechanism to alert the customer in case of failed authentication.
3. System Alerts- The system alerts shall be parametrized and monitored in terms of applicable parameters. Such parameters are transaction velocity, (E.g.-fund transfers, cash withdrawals, payments through electronic modes, adding new beneficiaries, etc.) in a short period, more so in the accounts of customers who’ve never used mobile app/ internet banking/ card ever (depending upon the type of payment channel), high risk merchant category codes (MCC) parameters, counterfeit card parameters (String of Invalid CVV/ PINs indicates an account generation attack), new account parameters (excessive activity on a new account), time zones, geo-locations, IP address origin (in respect of unusual patterns, prohibited zones/ rogue IPs), behavioral biometrics, transaction origination from point of compromise, transactions to mobile wallets/ mobile numbers/ VPAs on whom vishing fraud or other types of fraud is/are registered/ recorded, declined transactions, transactions with no approval code, etc.
4. Customer Protection, Awareness, and Grievance Redressal Mechanism
5. Guidelines and Training Materials –Registered Entities shall incorporate secure, safe and responsible usage guidelines and training materials for end users within the digital payment applications. They shall also make it mandatory (i.e. not providing any option to circumvent/ avoid the material) for the consumer to go through secure usage guidelines (even in the consumer’s preferred language) while obtaining and recording confirmation during the on-boarding procedure in the first instance and first use after each update of the digital payment application or after major updates to secure and safe usage guidelines.
6. Lodge Customer Grievance- Registered Entities shall incorporate a section on the digital payment application clearly specifying the process and procedure (with forms/ contact information, etc.) to lodge consumer grievances. The reporting facility on the application shall provide an option for registering a grievance. Customer dispute handling, reporting and resolution procedures, including the expected timelines for the RE’s response should be clearly defined.
7. Internet Banking Security Controls
8. Additional Level of Authentication- Internet banking websites are vulnerable to authentication related brute force attacks/ application layer Denial of Service (DoS) attacks. Based on the RE’s individual risk/ vulnerability assessment on authentication-related attacks such as brute force/ DoS attacks, REs shall implement additional levels of authentication to internet banking website such as adaptive authentication, strong CAPTCHA (preferably with anti-bot features) with server-side validation, etc., in order to plug this vulnerability and prevent its exploitation. Appropriate measures shall be taken to prevent DNS cache poisoning attacks and for secure handling of cookies. Virtual keyboard option should be made available
9. Mobile Payment Application Control

Specific Controls for mobile applications include:

1. Device policy enforcement (allowing app installation/ execution after baseline requirements are met);
2. Application secure download/ install;
3. Deactivating older application versions in a phased but time bound manner (not exceeding six months from the date of release of newer version) i.e., maintaining only one version (excluding the overlap period while phasing out older version) of the mobile application on a platform/ operating system;
4. Storage of customer data;
5. Card Payment Security

Payment Card Standards- Registered Entity shall follow various payment card standards (over and above PCI-DSS and PA-DSS) as per Payment Card Industry (PCI) prescriptions for comprehensive payment card security as per applicability of updated versions of the standards such as –

1. PCI-PIN (secure management, processing, and transmission of personal identification number (PIN) data);
2. PCI-PTS (security approval framework addresses the logical and/ or physical protection of cardholder and other sensitive data at point of interaction (POI) devices and hardware security modules (HSMs);
3. PCI-HSM (securing cardholder-authentication applications and processes including key generation, key injection, PIN verification, secure encryption algorithm, etc.); and
4. PCI-P2PE (security standard that requires payment card information to be encrypted instantly upon its initial swipe and then securely transferred directly to the payment processor).

Conclusion

In view of the proliferation of cyber-attacks and their potential consequences, REs should implement, except where explicitly permitted/ relaxed, multi-factor authentication for payments through electronic modes and fund transfers, including cash withdrawals from ATMs/ micro-ATMs/ business correspondents, through digital payment applications. At least one of the authentication methodologies should be generally dynamic or non-replicable. [e.g., Use of One Time Password, mobile devices (device binding and SIM), biometric/ PKI/ hardware tokens, EMV chip card (for Card Present Transactions) with server-side verification could be termed either in dynamic or non-replicable methodologies.].

[6] https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=12032&Mode=0

[7] https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=12032&Mode=0

[8] https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=12032&Mode=0

 

[9] https://image-src.bcg.com/BCG_COM/BCG-Google%20Digital%20Payments%202020-July%202016_tcm21-39245.pdf

[10] https://image-src.bcg.com/BCG_COM/BCG-Google%20Digital%20Payments%202020-July%202016_tcm21-39245.pdf

[11] https://www.mondaq.com/india/fin-tech/971558/a-perspective-on-the-current-regulations-on-payment-aggregators

[12] https://indiankanoon.org/doc/126521356/

https://indiankanoon.org/doc/52109687/#:~:text=(2)%20Without%20prejudice%20to%20the,to%20any%20particular%20payment%20system.

https://www.rbi.org.in/scripts/NotificationUser.aspx?Id=12032&Mode=0

 

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VIOLATION OF PLASTIC WASTE MANAGEMENT RULES- CPCB ISSUES SHOW CAUSE NOTICE TO F&B COMPANIES

The Central Pollution Control Board (CPCB) has issued show cause notices under Section 5 of EnvironmentalProtection Act, 1986 (hereinafter referred to as EPA) for Non-Compliance of Plastic Waste Management Rules.

Owing to non-adherence of the issued guidelines entailed in Plastic Waste Management Rules, 2016, the Central Pollution Control Board by virtue of power vested in it under Section 5 of EPA, directed a number of Food and Beverages Companies to show cause as to why action such as levying of proposed Environmental Compensation and/or closure of their industrial operations shall not take place. Show cause notices have been issued against the following Food and Beverages Companies:

1. M/s Bisleri International Pvt Ltd
2. M/s Pepsico India Holdings Pvt Ltd
3. M/s NourishCo Beverages Limited
4. M/s Hindustan Coca Cola Beverages Pvt Ltd
5. M/s Patanjali Peya Pvt Ltd

APPLICATION OF PLASTIC WASTE MANAGEMENT RULES, 2016

Important persons[1] under plastic waste management rules are:

CPCB- Compliances by Important Persons

MANDATORY COMPLIANCES TO BE FOLLOWED BY IMPORTANT PERSONS

Rule 3(2) – 

• Establish a system of collecting waste
• Plan of Collection to be submitted to SPCB

Rule 3(6)

• Record to details of person engaged in supply of plastic used raw materials

Rule 9.2

• Application to SPCB (operations in one or two states) in FORM 1
• Application to CPCB (operations in more than two states) in FORM 1

Rule 9.3 (4)

• Application to SPCB for grant of registration/ renewal in FORM III

Rule 9.3 (5)

• Certificate of Registration

VIOLATIONS BY THE ABOVE-MENTIONED UNITS

CONCLUSION

Evidently, India is amidst a plastic management crisis. To tackle this issue, the authorities released certain guidelines to give thrust on plastic waste minimization, source segregation, recycling, involving waste pickers, recyclers, and waste processors in the collection of plastic waste fraction either from households or any other source of its generation or intermediate material recovery facility and adopt polluter’s pay principle for the sustainability of the waste management system.

• In view of plastic waste generated and resultant severe adverse impact on the environment, animals, and water bodies it is imperative that industries are cautious about their responsibility of handling the plastic waste generated by them. The effective implementation and enforcement of the provisions of the Plastic Waste Management Rules is imperative to protect the environment and create sustainable well-being.

[1] http://www.mppcb.nic.in/proc/Plastic%20Waste%20Management%20Rules,%202016%20English.pdf

[2] http://www.mppcb.nic.in/proc/Plastic%20Waste%20Management%20Rules,%202016%20English.pdf

[3] http://egazette.nic.in/WriteReadData/2018/184349.pdf

http://moef.gov.in/wp-content/uploads/2020/06/Final-Uniform-Framework-on-EPR-June2020-for-comments.pdf

[5] https://cpcb.nic.in/openpdffile.php?id=UHVibGljYXRpb25GaWxlLzM5NjlfMTYxMjc4Mjc4MF9tZWRpYXBob3RvMTQyNi5wZGY=

[6] https://cpcb.nic.in/openpdffile.php?id=UHVibGljYXRpb25GaWxlLzM5NzBfMTYxMjc4MjgyMl9tZWRpYXBob3RvMTYwMTIucGRm

[7] https://cpcb.nic.in/openpdffile.php?id=UHVibGljYXRpb25GaWxlLzM5NzJfMTYxMjc4MjkwMF9tZWRpYXBob3RvMzE3NTgucGRm

[8] https://cpcb.nic.in/openpdffile.php?id=UHVibGljYXRpb25GaWxlLzM5NzNfMTYxMjc4MjkzOV9tZWRpYXBob3RvMjM2Ni5wZGY=

[9] https://cpcb.nic.in/openpdffile.php?id=UHVibGljYXRpb25GaWxlLzM5NzRfMTYxMjc4Mjk3MV9tZWRpYXBob3RvMjg2ODYucGRm

 

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MINISTRY NOTIFIES RIGHTS OF OVERSEAS CITIZENS OF INDIA (OCI)

On March 04, 2021, the Ministry of Home Affairs, issued a Notification[1] specifying  the rights to which an Overseas Citizen of India (OCI) Cardholder shall be entitled to. The Notification has been issued under Section 7B(1) of the Citizenship Act 1955[2], which confers powers on the Central Government for determining Rights of the OCI.

Changes Introduced

Basic notification residential status

Basis	2021 Notification	2005 Notification
Residential Status	The OCI cardholder (including PIO Cardholder) is a foreign national holding passport of a foreign country, He is not a citizen of India.[3]	The OCI cardholder is as an NRI, with respect to all facilities available to them: economic, financial and educational fields.[4]
Registration with Foreign Regional Registration	1.      Exemption from registration 2.      OCI cardholders who are NORMALLY resident of India shall intimate about the change in permanent residential address.	Exemption from registration for any length of stay in India.
Multiple Entry Lifelong Visa	1.The OCI are entitled to multiple entry lifelong visa for visiting India for any purpose.[5] 2.This grant is subject to the requirement of special permission or special permit for other purposes such as: v  research; v   to undertake any Missionary, Tabligh, Mountaineering or Journalistic activities; v  to undertake internship in any foreign Diplomatic Missions or Foreign Government organisations, or to take up employment at any foreign Diplomatic Missions in India; v  to visit any place that are protected, restricted, prohibited areas.[6]	The OCI are entitled to grant of multiple entry lifelong visa for visiting India for any purpose. They do not require any special permission or special permit for other purposes.[7]
	2021 Notification	2009 Notification
All India Entrance Exams	The OCI are at parity with NRIs for appearing in any: 1.       all India entrance such as NEET or JEE(Mains)  or JEE(Advanced) 2.       The admission can only against any Non-Resident Indian seat or any supernumerary seat. The  OCI cardholder is not eligible for admission against any seat reserved exclusively for Indian citizens.[8]	The OCI are at parity with NRIs to take any: 1.      all India Pre Medical test or such other test, 2.      However, there is no restriction as to the admission against any seat was imposed.[9]
Tariffs	The OCI are at parity with Indian Nationals[10] 1.       tariffs for air fares in domestic sectors and entry fees  for visiting national parks, wildlife etc.	The OCI are at parity with NRI in relation to Entry fees  for visiting national monuments in India.[11]
	2021 Notification	2007 Notification
Adoption	Subject to the compliance of the procedure as laid down by the competent authority, the status of OCI is at par with NRI for inter-country adoption of Indian children.[12]	The status of OCI was at par with NRI for inter-country adoption of Indian children without any restriction of procedure laid down by any other authority.[13]

Explanation

It would be relevant to mention here that by virtue of the 2021 Notification[14], an OCI Cardholder shall have same rights and privileges as a foreigner. Also, the Non-Resident Indian (NRI) shall have the same meaning as assigned in FEMA (Acquisition and Transfer of Immovable Property in India) Regulations, 2018 and as covered in the Income Tax Act, 1961.

Related Posts

Ministry’s notification on Double Taxation against NRIs for P/Y 2020-21

[1] The Gazette of India, Ministry of Home Affairs Notification, 4^th March 2021 (Accessed 09.03.21, 11:52 AM) http://egazette.nic.in/WriteReadData/2021/225647.pdf (“Ministry of Home Affairs Notification, 2021”).

[2] The Citizenship Act, 1955, Section 7B, No. 57, Acts of Parliament 1955 (India).

[3] The Gazette of India, Ministry of Home Affairs Notification, 4^th March 2021 (Accessed 09.03.21, 11:52 AM) http://egazette.nic.in/WriteReadData/2021/225647.pdf (“Ministry of Home Affairs Notification, 2021”).

[4] The Gazette of India, Ministry of Home Affairs Notification, 11^th April 2005 (Accessed 09.03.21, 12:11 PM) https://www.mea.gov.in/images/pdf/5oci-2005.pdf.

[5] §1, Ministry of Home Affairs Notification, 2021.

[6] Id.

[7] The Gazette of India, Ministry of Home Affairs Notification, 11^th April 2005 (Accessed 09.03.21, 12:11 PM) https://www.mea.gov.in/images/pdf/5oci-2005.pdf.

[8] §4(ii), Ministry of Home Affairs Notification, 2021.

[9] The Gazette of India, Ministry of Home Affairs Notification, 5^th January 2009 (Accessed 09.03.21, 12:13 PM) https://www.mea.gov.in/images/pdf/2oci-notifi2009.pdf.

[10] §3, Ministry of Home Affairs Notification, 2021.

[11] The Gazette of India, Ministry of Home Affairs Notification, 5^th January 2009 (Accessed 09.03.21, 12:13 PM) https://www.mea.gov.in/images/pdf/2oci-notifi2009.pdf.

[12] §4(i), Ministry of Home Affairs Notification, 2021.

[13] The Gazette of India, Ministry of Home Affairs Notification, 5^th January 2007 (Accessed 09.03.21, 12:12 PM) https://www.mea.gov.in/images/pdf/4oci-notification.pdf.

[14] The Gazette of India, Ministry of Home Affairs Notification, 4^th March 2021 (Accessed 09.03.21, 11:52 AM) http://egazette.nic.in/WriteReadData/2021/225647.pdf (“Ministry of Home Affairs Notification, 2021”).