Yojana Magazine September 2023 - 2 | Current Affairs & Hindu Analysis: Daily, Weekly & Monthly - UPSC PDF Download

 Page 1


22 September 2023
T
The digiTal peRSoNal daTa 
pRoTecTioN acT, 2023
he Act provides for the processing of 
digital personal data in a manner that 
recognises both the rights of individuals 
to protect their personal data and the 
need to process such personal data for lawful 
purposes, and for matters connected therewith or 
incidental thereto.
1. The Act protects digital personal data (that is, 
the data by which a person may be identified) 
by providing for the following:
a. The obligations of Data Fiduciaries (that 
is, persons, companies, and government 
entities who process data) for data 
processing (that is, collection, storage, or 
any other operation on personal data);
b. The rights and duties of Data Principals 
(that is, the person to whom the data 
relates); and
c. Financial penalties for 
breaches of rights, duties, 
and obligations.
The Act also seeks to achieve 
the following:
a. Introduce data protection 
law with minimum 
disruption while ensuring 
necessary change in the 
way Data Fiduciaries 
process data;
b. enhance the ease of Living 
and the ease of Doing 
Business; and
c. enable India’s digital 
economy and its innovation 
ecosystem.
2. The Act is based on the 
following seven principles:
a. The principle of consented, 
lawful, and transparent use of personal 
data;
b. The principle of purpose limitation (use of 
personal data only for the purpose specified 
at the time of obtaining consent from the 
Data Principal);
c. The principle of data minimisation 
(collection of only as much personal data as 
is necessary to serve the specified purpose);
d. The principle of data accuracy (ensuring 
data is correct and updated);
e. The principle of storage limitation (storing 
data only until it is needed for the specified 
purpose);
f. The principle of reasonable security 
safeguards; and
22 SePteMBer 2023
do y ou Know ?
Page 2


22 September 2023
T
The digiTal peRSoNal daTa 
pRoTecTioN acT, 2023
he Act provides for the processing of 
digital personal data in a manner that 
recognises both the rights of individuals 
to protect their personal data and the 
need to process such personal data for lawful 
purposes, and for matters connected therewith or 
incidental thereto.
1. The Act protects digital personal data (that is, 
the data by which a person may be identified) 
by providing for the following:
a. The obligations of Data Fiduciaries (that 
is, persons, companies, and government 
entities who process data) for data 
processing (that is, collection, storage, or 
any other operation on personal data);
b. The rights and duties of Data Principals 
(that is, the person to whom the data 
relates); and
c. Financial penalties for 
breaches of rights, duties, 
and obligations.
The Act also seeks to achieve 
the following:
a. Introduce data protection 
law with minimum 
disruption while ensuring 
necessary change in the 
way Data Fiduciaries 
process data;
b. enhance the ease of Living 
and the ease of Doing 
Business; and
c. enable India’s digital 
economy and its innovation 
ecosystem.
2. The Act is based on the 
following seven principles:
a. The principle of consented, 
lawful, and transparent use of personal 
data;
b. The principle of purpose limitation (use of 
personal data only for the purpose specified 
at the time of obtaining consent from the 
Data Principal);
c. The principle of data minimisation 
(collection of only as much personal data as 
is necessary to serve the specified purpose);
d. The principle of data accuracy (ensuring 
data is correct and updated);
e. The principle of storage limitation (storing 
data only until it is needed for the specified 
purpose);
f. The principle of reasonable security 
safeguards; and
22 SePteMBer 2023
do y ou Know ?
23 September 2023
g. The principle of accountability 
(through adjudication of data 
breaches and breaches of 
the provisions of the Act and 
imposition of penalties for the 
breaches).
3. The Act has few other innovative 
features:
The Act is concise and SArAL, 
that is, Simple, Accessible, r ational & 
Actionable Law as it—
a. Uses plain language;
b. Contains illustrations that 
make the meaning clear;
c. Contains no provisos 
(“Provided that… ”); and
d. Has minimal cross-
referencing.
4. By using the word ‘she’ instead 
of ‘he’, for the first time it 
acknowledges women in 
Parliamentary law-making.
5. The Act provides for following 
rights to the individuals:
a. The right to access information about 
personal data processed;
b. The right to correction and erasure of data;
c. The right to grievance redressal; and
d. The right to nominate a person to exercise 
rights in case of death or incapacity.
For enforcing his/her rights, an affected Data 
Principal may approach the Data Fiduciary in the 
first instance. In case he/she is not satisfied, he/she 
can complain against the Data Fiduciary to the Data 
Protection Board in a hassle-free manner.
6. The Act provides for following obligations on 
the data fiduciary:
a. To have security safeguards to prevent 
personal data breach;
b. To intimate personal data breaches to 
the affected Data Principal and the Data 
Protection Board;
c. To erase personal data when it is no longer 
needed for the specified purpose;
d. To erase personal data upon withdrawal of 
consent;
e. To have in place grievance redressal system 
and an officer to respond to queries from 
Data Principals; and
f. To fulfill certain additional obligations 
in respect of Data Fiduciaries notified 
as Significant Data Fiduciaries, such as 
appointing a data auditor and conducting 
periodic Data Protection Impact 
Assessment to ensure higher degree of 
data protection. 
7. The Act safeguards the personal data of children 
also.
a. The Act allows a Data Fiduciary to process 
the personal data of children only with 
parental consent.
b. The Act does not permit processing which 
is detrimental to well-being of children 
or involves their tracking, behavioural 
monitoring or targeted advertising.            ?
Source: PIB
23 SePteMBer 2023
Page 3


22 September 2023
T
The digiTal peRSoNal daTa 
pRoTecTioN acT, 2023
he Act provides for the processing of 
digital personal data in a manner that 
recognises both the rights of individuals 
to protect their personal data and the 
need to process such personal data for lawful 
purposes, and for matters connected therewith or 
incidental thereto.
1. The Act protects digital personal data (that is, 
the data by which a person may be identified) 
by providing for the following:
a. The obligations of Data Fiduciaries (that 
is, persons, companies, and government 
entities who process data) for data 
processing (that is, collection, storage, or 
any other operation on personal data);
b. The rights and duties of Data Principals 
(that is, the person to whom the data 
relates); and
c. Financial penalties for 
breaches of rights, duties, 
and obligations.
The Act also seeks to achieve 
the following:
a. Introduce data protection 
law with minimum 
disruption while ensuring 
necessary change in the 
way Data Fiduciaries 
process data;
b. enhance the ease of Living 
and the ease of Doing 
Business; and
c. enable India’s digital 
economy and its innovation 
ecosystem.
2. The Act is based on the 
following seven principles:
a. The principle of consented, 
lawful, and transparent use of personal 
data;
b. The principle of purpose limitation (use of 
personal data only for the purpose specified 
at the time of obtaining consent from the 
Data Principal);
c. The principle of data minimisation 
(collection of only as much personal data as 
is necessary to serve the specified purpose);
d. The principle of data accuracy (ensuring 
data is correct and updated);
e. The principle of storage limitation (storing 
data only until it is needed for the specified 
purpose);
f. The principle of reasonable security 
safeguards; and
22 SePteMBer 2023
do y ou Know ?
23 September 2023
g. The principle of accountability 
(through adjudication of data 
breaches and breaches of 
the provisions of the Act and 
imposition of penalties for the 
breaches).
3. The Act has few other innovative 
features:
The Act is concise and SArAL, 
that is, Simple, Accessible, r ational & 
Actionable Law as it—
a. Uses plain language;
b. Contains illustrations that 
make the meaning clear;
c. Contains no provisos 
(“Provided that… ”); and
d. Has minimal cross-
referencing.
4. By using the word ‘she’ instead 
of ‘he’, for the first time it 
acknowledges women in 
Parliamentary law-making.
5. The Act provides for following 
rights to the individuals:
a. The right to access information about 
personal data processed;
b. The right to correction and erasure of data;
c. The right to grievance redressal; and
d. The right to nominate a person to exercise 
rights in case of death or incapacity.
For enforcing his/her rights, an affected Data 
Principal may approach the Data Fiduciary in the 
first instance. In case he/she is not satisfied, he/she 
can complain against the Data Fiduciary to the Data 
Protection Board in a hassle-free manner.
6. The Act provides for following obligations on 
the data fiduciary:
a. To have security safeguards to prevent 
personal data breach;
b. To intimate personal data breaches to 
the affected Data Principal and the Data 
Protection Board;
c. To erase personal data when it is no longer 
needed for the specified purpose;
d. To erase personal data upon withdrawal of 
consent;
e. To have in place grievance redressal system 
and an officer to respond to queries from 
Data Principals; and
f. To fulfill certain additional obligations 
in respect of Data Fiduciaries notified 
as Significant Data Fiduciaries, such as 
appointing a data auditor and conducting 
periodic Data Protection Impact 
Assessment to ensure higher degree of 
data protection. 
7. The Act safeguards the personal data of children 
also.
a. The Act allows a Data Fiduciary to process 
the personal data of children only with 
parental consent.
b. The Act does not permit processing which 
is detrimental to well-being of children 
or involves their tracking, behavioural 
monitoring or targeted advertising.            ?
Source: PIB
23 SePteMBer 2023 24 September 2023
T
law coMMiSSioN oF iNdia
he Law Commission of India is a non-
statutory body and is constituted by 
a notification of the Government of 
India, Ministry of Law & Justice, and 
Department of Legal Affairs with definite terms of 
reference to carry out research in the field of law, and 
the Commission makes recommendations to the 
Government (in the form of r eports) as per its terms 
of reference. The Law Commission takes up various 
subjects on references made by the Department 
of Legal Affairs, Supreme Court, and High Courts 
and submit reports. The Law Commission of India 
provides excellent, thought-provoking, and vital 
reviews of the laws in India.
The Government has constituted the 22
nd 
Law 
Commission of India for a period of three years, 
with effect from 21 February 2020. The term of the 
22
nd
 Law Commission has since been extended up 
to 31
 
August, 2024. The composition of the 22
nd 
Law 
Commission of India is as follows:
i. a full-time Chairperson;
ii. four full-time Members 
(including Member-Secretary);
iii. Secretary, Department of 
Legal Affairs, as ex officio 
Member;
iv. Secretary, Legislative 
Department as ex officio 
Member; and
v. not more than five part-time 
Members.
how does the l aw Commission 
Function?
• y The Commission works on 
projects based on references 
received from the Central 
Government and/or from 
the Supreme Court and High 
Courts. At times, keeping 
in view the importance 
of the subject matter, the 
Commission initiates studies 
on specific subjects, suo moto.
Methodology
•y On receipt of references for examination, 
priorities are decided and preparatory work is 
assigned to the Member/Member-Secretary of 
the Commission. Depending on the nature and 
scope of the topic, research, methodologies for 
the collection of data and views are formulated 
keeping the scope of the proposal for reform in 
mind.
•y Discussion at Commission meetings during 
this period helps not only in articulating the 
issues and focusing on the research but also 
in evolving a consensus among members 
of the Commission. What emerges out of 
this preparatory work in the Commission is 
a working paper outlining the problem and 
suggesting matters deserving consideration. 
At times, the paper is sent out for circulation 
among the public and concerned interest 
groups/stakeholders with a view to eliciting 
objections and suggestions. Usually, a carefully 
24 SePteMBer 2023
Page 4


22 September 2023
T
The digiTal peRSoNal daTa 
pRoTecTioN acT, 2023
he Act provides for the processing of 
digital personal data in a manner that 
recognises both the rights of individuals 
to protect their personal data and the 
need to process such personal data for lawful 
purposes, and for matters connected therewith or 
incidental thereto.
1. The Act protects digital personal data (that is, 
the data by which a person may be identified) 
by providing for the following:
a. The obligations of Data Fiduciaries (that 
is, persons, companies, and government 
entities who process data) for data 
processing (that is, collection, storage, or 
any other operation on personal data);
b. The rights and duties of Data Principals 
(that is, the person to whom the data 
relates); and
c. Financial penalties for 
breaches of rights, duties, 
and obligations.
The Act also seeks to achieve 
the following:
a. Introduce data protection 
law with minimum 
disruption while ensuring 
necessary change in the 
way Data Fiduciaries 
process data;
b. enhance the ease of Living 
and the ease of Doing 
Business; and
c. enable India’s digital 
economy and its innovation 
ecosystem.
2. The Act is based on the 
following seven principles:
a. The principle of consented, 
lawful, and transparent use of personal 
data;
b. The principle of purpose limitation (use of 
personal data only for the purpose specified 
at the time of obtaining consent from the 
Data Principal);
c. The principle of data minimisation 
(collection of only as much personal data as 
is necessary to serve the specified purpose);
d. The principle of data accuracy (ensuring 
data is correct and updated);
e. The principle of storage limitation (storing 
data only until it is needed for the specified 
purpose);
f. The principle of reasonable security 
safeguards; and
22 SePteMBer 2023
do y ou Know ?
23 September 2023
g. The principle of accountability 
(through adjudication of data 
breaches and breaches of 
the provisions of the Act and 
imposition of penalties for the 
breaches).
3. The Act has few other innovative 
features:
The Act is concise and SArAL, 
that is, Simple, Accessible, r ational & 
Actionable Law as it—
a. Uses plain language;
b. Contains illustrations that 
make the meaning clear;
c. Contains no provisos 
(“Provided that… ”); and
d. Has minimal cross-
referencing.
4. By using the word ‘she’ instead 
of ‘he’, for the first time it 
acknowledges women in 
Parliamentary law-making.
5. The Act provides for following 
rights to the individuals:
a. The right to access information about 
personal data processed;
b. The right to correction and erasure of data;
c. The right to grievance redressal; and
d. The right to nominate a person to exercise 
rights in case of death or incapacity.
For enforcing his/her rights, an affected Data 
Principal may approach the Data Fiduciary in the 
first instance. In case he/she is not satisfied, he/she 
can complain against the Data Fiduciary to the Data 
Protection Board in a hassle-free manner.
6. The Act provides for following obligations on 
the data fiduciary:
a. To have security safeguards to prevent 
personal data breach;
b. To intimate personal data breaches to 
the affected Data Principal and the Data 
Protection Board;
c. To erase personal data when it is no longer 
needed for the specified purpose;
d. To erase personal data upon withdrawal of 
consent;
e. To have in place grievance redressal system 
and an officer to respond to queries from 
Data Principals; and
f. To fulfill certain additional obligations 
in respect of Data Fiduciaries notified 
as Significant Data Fiduciaries, such as 
appointing a data auditor and conducting 
periodic Data Protection Impact 
Assessment to ensure higher degree of 
data protection. 
7. The Act safeguards the personal data of children 
also.
a. The Act allows a Data Fiduciary to process 
the personal data of children only with 
parental consent.
b. The Act does not permit processing which 
is detrimental to well-being of children 
or involves their tracking, behavioural 
monitoring or targeted advertising.            ?
Source: PIB
23 SePteMBer 2023 24 September 2023
T
law coMMiSSioN oF iNdia
he Law Commission of India is a non-
statutory body and is constituted by 
a notification of the Government of 
India, Ministry of Law & Justice, and 
Department of Legal Affairs with definite terms of 
reference to carry out research in the field of law, and 
the Commission makes recommendations to the 
Government (in the form of r eports) as per its terms 
of reference. The Law Commission takes up various 
subjects on references made by the Department 
of Legal Affairs, Supreme Court, and High Courts 
and submit reports. The Law Commission of India 
provides excellent, thought-provoking, and vital 
reviews of the laws in India.
The Government has constituted the 22
nd 
Law 
Commission of India for a period of three years, 
with effect from 21 February 2020. The term of the 
22
nd
 Law Commission has since been extended up 
to 31
 
August, 2024. The composition of the 22
nd 
Law 
Commission of India is as follows:
i. a full-time Chairperson;
ii. four full-time Members 
(including Member-Secretary);
iii. Secretary, Department of 
Legal Affairs, as ex officio 
Member;
iv. Secretary, Legislative 
Department as ex officio 
Member; and
v. not more than five part-time 
Members.
how does the l aw Commission 
Function?
• y The Commission works on 
projects based on references 
received from the Central 
Government and/or from 
the Supreme Court and High 
Courts. At times, keeping 
in view the importance 
of the subject matter, the 
Commission initiates studies 
on specific subjects, suo moto.
Methodology
•y On receipt of references for examination, 
priorities are decided and preparatory work is 
assigned to the Member/Member-Secretary of 
the Commission. Depending on the nature and 
scope of the topic, research, methodologies for 
the collection of data and views are formulated 
keeping the scope of the proposal for reform in 
mind.
•y Discussion at Commission meetings during 
this period helps not only in articulating the 
issues and focusing on the research but also 
in evolving a consensus among members 
of the Commission. What emerges out of 
this preparatory work in the Commission is 
a working paper outlining the problem and 
suggesting matters deserving consideration. 
At times, the paper is sent out for circulation 
among the public and concerned interest 
groups/stakeholders with a view to eliciting 
objections and suggestions. Usually, a carefully 
24 SePteMBer 2023 25 September 2023
prepared questionnaire is sent to 
interest groups/stakeholders.
•y The Law Commission makes every 
effort to ensure that the widest 
section of people/stakeholders 
are consulted in formulating 
proposals for law reforms. In this 
process, the Commission brings 
along professional bodies and 
academic institutions. Seminars 
and workshops are organised to 
elicit critical opinions on proposed 
strategies for reform. The Law 
Commission, while taking initiatives 
in facilitating Law r eform and the 
rule of Law towards the continuous 
development of the country, has 
made wider consultations with the 
stakeholders.
Final report
• y Once the data and views/suggestions are 
assimilated, the Commission evaluates 
them, and the information is utilised for 
appropriate incorporation in the report, 
which is written under the guidance of the 
Chairman, Members, and Member-Secretary 
of the Commission. It is then subjected to 
close scrutiny by the full Commission in the 
meeting. Once the report and summary 
are finalised, the Commission may decide 
to prepare a draft amendment or a new 
bill, which may be appended to its report. 
Thereafter, the final report is submitted to the 
Central Government for consideration.
•y It is obvious that the success of the 
Commission’s work in law reform is dependent 
upon its capacity to consult the widest section 
of people and stakeholders and collect data, 
views, suggestions, and possible inputs from 
the public and concerned interest groups. The 
commission is constantly on the lookout for 
strategies to accomplish this goal within the 
limited resources available to it.
•y The Commission always welcomes suggestions 
from any person, institution, or organisation 
on the issues under consideration of the 
Commission.
Follow-up
The reports of the Law Commission are 
laid before Parliament from time to time by the 
Department of Legal Affairs, Ministry of Law 
and Justice, and forwarded to the concerned 
administrative Departments/Ministries for 
implementation. They are acted upon by 
concerned Departments/ Ministries depending 
on the Government’s decision. Invariably, the 
reports are cited in Courts, by Parliamentary 
Standing Committees, and in academic and public 
discourses.                                                                            ?
Source: PIB and Law Commission of India 
25 SePteMBer 2023
Page 5


22 September 2023
T
The digiTal peRSoNal daTa 
pRoTecTioN acT, 2023
he Act provides for the processing of 
digital personal data in a manner that 
recognises both the rights of individuals 
to protect their personal data and the 
need to process such personal data for lawful 
purposes, and for matters connected therewith or 
incidental thereto.
1. The Act protects digital personal data (that is, 
the data by which a person may be identified) 
by providing for the following:
a. The obligations of Data Fiduciaries (that 
is, persons, companies, and government 
entities who process data) for data 
processing (that is, collection, storage, or 
any other operation on personal data);
b. The rights and duties of Data Principals 
(that is, the person to whom the data 
relates); and
c. Financial penalties for 
breaches of rights, duties, 
and obligations.
The Act also seeks to achieve 
the following:
a. Introduce data protection 
law with minimum 
disruption while ensuring 
necessary change in the 
way Data Fiduciaries 
process data;
b. enhance the ease of Living 
and the ease of Doing 
Business; and
c. enable India’s digital 
economy and its innovation 
ecosystem.
2. The Act is based on the 
following seven principles:
a. The principle of consented, 
lawful, and transparent use of personal 
data;
b. The principle of purpose limitation (use of 
personal data only for the purpose specified 
at the time of obtaining consent from the 
Data Principal);
c. The principle of data minimisation 
(collection of only as much personal data as 
is necessary to serve the specified purpose);
d. The principle of data accuracy (ensuring 
data is correct and updated);
e. The principle of storage limitation (storing 
data only until it is needed for the specified 
purpose);
f. The principle of reasonable security 
safeguards; and
22 SePteMBer 2023
do y ou Know ?
23 September 2023
g. The principle of accountability 
(through adjudication of data 
breaches and breaches of 
the provisions of the Act and 
imposition of penalties for the 
breaches).
3. The Act has few other innovative 
features:
The Act is concise and SArAL, 
that is, Simple, Accessible, r ational & 
Actionable Law as it—
a. Uses plain language;
b. Contains illustrations that 
make the meaning clear;
c. Contains no provisos 
(“Provided that… ”); and
d. Has minimal cross-
referencing.
4. By using the word ‘she’ instead 
of ‘he’, for the first time it 
acknowledges women in 
Parliamentary law-making.
5. The Act provides for following 
rights to the individuals:
a. The right to access information about 
personal data processed;
b. The right to correction and erasure of data;
c. The right to grievance redressal; and
d. The right to nominate a person to exercise 
rights in case of death or incapacity.
For enforcing his/her rights, an affected Data 
Principal may approach the Data Fiduciary in the 
first instance. In case he/she is not satisfied, he/she 
can complain against the Data Fiduciary to the Data 
Protection Board in a hassle-free manner.
6. The Act provides for following obligations on 
the data fiduciary:
a. To have security safeguards to prevent 
personal data breach;
b. To intimate personal data breaches to 
the affected Data Principal and the Data 
Protection Board;
c. To erase personal data when it is no longer 
needed for the specified purpose;
d. To erase personal data upon withdrawal of 
consent;
e. To have in place grievance redressal system 
and an officer to respond to queries from 
Data Principals; and
f. To fulfill certain additional obligations 
in respect of Data Fiduciaries notified 
as Significant Data Fiduciaries, such as 
appointing a data auditor and conducting 
periodic Data Protection Impact 
Assessment to ensure higher degree of 
data protection. 
7. The Act safeguards the personal data of children 
also.
a. The Act allows a Data Fiduciary to process 
the personal data of children only with 
parental consent.
b. The Act does not permit processing which 
is detrimental to well-being of children 
or involves their tracking, behavioural 
monitoring or targeted advertising.            ?
Source: PIB
23 SePteMBer 2023 24 September 2023
T
law coMMiSSioN oF iNdia
he Law Commission of India is a non-
statutory body and is constituted by 
a notification of the Government of 
India, Ministry of Law & Justice, and 
Department of Legal Affairs with definite terms of 
reference to carry out research in the field of law, and 
the Commission makes recommendations to the 
Government (in the form of r eports) as per its terms 
of reference. The Law Commission takes up various 
subjects on references made by the Department 
of Legal Affairs, Supreme Court, and High Courts 
and submit reports. The Law Commission of India 
provides excellent, thought-provoking, and vital 
reviews of the laws in India.
The Government has constituted the 22
nd 
Law 
Commission of India for a period of three years, 
with effect from 21 February 2020. The term of the 
22
nd
 Law Commission has since been extended up 
to 31
 
August, 2024. The composition of the 22
nd 
Law 
Commission of India is as follows:
i. a full-time Chairperson;
ii. four full-time Members 
(including Member-Secretary);
iii. Secretary, Department of 
Legal Affairs, as ex officio 
Member;
iv. Secretary, Legislative 
Department as ex officio 
Member; and
v. not more than five part-time 
Members.
how does the l aw Commission 
Function?
• y The Commission works on 
projects based on references 
received from the Central 
Government and/or from 
the Supreme Court and High 
Courts. At times, keeping 
in view the importance 
of the subject matter, the 
Commission initiates studies 
on specific subjects, suo moto.
Methodology
•y On receipt of references for examination, 
priorities are decided and preparatory work is 
assigned to the Member/Member-Secretary of 
the Commission. Depending on the nature and 
scope of the topic, research, methodologies for 
the collection of data and views are formulated 
keeping the scope of the proposal for reform in 
mind.
•y Discussion at Commission meetings during 
this period helps not only in articulating the 
issues and focusing on the research but also 
in evolving a consensus among members 
of the Commission. What emerges out of 
this preparatory work in the Commission is 
a working paper outlining the problem and 
suggesting matters deserving consideration. 
At times, the paper is sent out for circulation 
among the public and concerned interest 
groups/stakeholders with a view to eliciting 
objections and suggestions. Usually, a carefully 
24 SePteMBer 2023 25 September 2023
prepared questionnaire is sent to 
interest groups/stakeholders.
•y The Law Commission makes every 
effort to ensure that the widest 
section of people/stakeholders 
are consulted in formulating 
proposals for law reforms. In this 
process, the Commission brings 
along professional bodies and 
academic institutions. Seminars 
and workshops are organised to 
elicit critical opinions on proposed 
strategies for reform. The Law 
Commission, while taking initiatives 
in facilitating Law r eform and the 
rule of Law towards the continuous 
development of the country, has 
made wider consultations with the 
stakeholders.
Final report
• y Once the data and views/suggestions are 
assimilated, the Commission evaluates 
them, and the information is utilised for 
appropriate incorporation in the report, 
which is written under the guidance of the 
Chairman, Members, and Member-Secretary 
of the Commission. It is then subjected to 
close scrutiny by the full Commission in the 
meeting. Once the report and summary 
are finalised, the Commission may decide 
to prepare a draft amendment or a new 
bill, which may be appended to its report. 
Thereafter, the final report is submitted to the 
Central Government for consideration.
•y It is obvious that the success of the 
Commission’s work in law reform is dependent 
upon its capacity to consult the widest section 
of people and stakeholders and collect data, 
views, suggestions, and possible inputs from 
the public and concerned interest groups. The 
commission is constantly on the lookout for 
strategies to accomplish this goal within the 
limited resources available to it.
•y The Commission always welcomes suggestions 
from any person, institution, or organisation 
on the issues under consideration of the 
Commission.
Follow-up
The reports of the Law Commission are 
laid before Parliament from time to time by the 
Department of Legal Affairs, Ministry of Law 
and Justice, and forwarded to the concerned 
administrative Departments/Ministries for 
implementation. They are acted upon by 
concerned Departments/ Ministries depending 
on the Government’s decision. Invariably, the 
reports are cited in Courts, by Parliamentary 
Standing Committees, and in academic and public 
discourses.                                                                            ?
Source: PIB and Law Commission of India 
25 SePteMBer 2023 29 September 2023
conomic growth is an objective that 
every government works for. The 
government is required to facilitate 
economic growth through policy 
initiatives and infrastructure development. 
Developing countries in particular also have to 
ensure inclusive growth. This requires financing 
of various social objectives and public service 
Tax policy reform is a continuous process. There are various tax reforms 
and administrative initiatives undertaken from time to time. There is 
always a time lag in producing desired effect. Tax rate reductions in 
particular lead to a reduction in tax collection in the short term. Hence, 
the success of tax reforms should be seen over a period of time rather than 
analysing each year separately. Ease of doing business is also one area 
where tax policies are required to continue to pay attention. It has always 
been the effort of the Government to ensure easy compliance with tax laws 
as part of its ease of doing business initiative.
programmes. The ability of the government to 
live up to these responsibilities largely depends 
on the amount of revenue generated through 
various sources.  Taxation remains one of the major 
sources of raising revenues for these objectives, 
as it is an instrument of social and economic 
engineering. Tax collections help the government 
to provide education, healthcare, housing, and 
kaMleSh chaNdRa vaRShNey the author is Joint Secretary-(tPL-1), department of revenue, Ministry of finance, Goi. email: jstpl1@nic.in
E
direct t ax r eforms