India replaced its colonial-era criminal laws with three new ones effective July 1, 2024. These modernize the justice system by emphasizing technology, victim rights, and faster trials.

The Three Laws

s Bharatiya Nyaya Sanhita (BNS), 2023: Replaces the Indian Penal Code (IPC), 1860. Defines offenses like terrorism and organized crime, adds a chapter on crimes against women and children, and shifts focus from punishment to justice.

s Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023: Replaces the Code of Criminal Procedure (CrPC), 1973. Introduces timelines for investigations (e.g., 90 days), online FIR filing, electronic summons, and mandatory forensics for serious crimes.

s Bharatiya Sakshya Adhiniyam (BSA), 2023: Replaces the Indian Evidence Act, 1872. Recognizes digital and electronic evidence to streamline trials.

Key Changes

These laws prioritize national security, victim-centric processes, and tech integration like e-FIRs and crime scene forensics. They mandate training for police and updates to systems like CCTNS, aiming to boost conviction rates.

Anticipatory bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023 (replacing Section 438 CrPC), protects individuals fearing arrest in non-bailable offenses by allowing courts to direct release on bail if arrested. It's filed in Sessions Court first (preferred for accessibility) or High Court, emphasizing genuine apprehension, case merits, and no flight risk. In Agartala, Tripura, approach the local Sessions Court or Gauhati High Court (Agartala Bench).

Step-by-Step Application

1. Hire a lawyer immediately: Engage a criminal lawyer experienced in local courts to assess your case, draft the application, and represent you. Provide full facts, FIR copy (if filed), police notice, and reasons for false implication.

2. Gather documents: Include personal details (Aadhaar/PAN, address proof, employment proof), FIR/complaint copy, any police summons, family/character proofs, and vakalatnama (lawyer authorization). Affidavit verifying facts is mandatory.

3. Draft and verify application: Lawyer prepares petition stating apprehension of arrest, case details, legal grounds (e.g., mala fide FIR), precedents like Arnesh Kumar v. State of Bihar, and prayer for interim/permanent bail. Sign/verify it.​

4. File in court: Submit physically or e-file at Sessions Court (district level) or High Court. Pay court fees; court lists it urgently (1-3 days). No FIR needed, but strong if available.

5. Court hearing: Judge issues notice to Public Prosecutor/police for response (usually next date). Attend personally if directed; argue no prima facie case, cooperation willingness. Interim protection often granted pending final hearing.​

6. Secure bail if granted: Furnish personal bond/surety (as specified), comply with conditions (e.g., join investigation, no witness contact, report weekly). Protection lasts till trial unless cancelled.

Timelines and Tips

s Sessions Court: Hearing in 1-7 days; High Court: 3-14 days, faster on urgency.

sIf rejected, appeal to High Court/Supreme Court under Article 226/32.

Act swiftly—delays weaken claims. Conditions are case-specific; violations lead to cancellation. 

Bail under Indian law is governed primarily by the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, which replaced the CrPC in 2024, balancing the accused's right to liberty (Article 21 of the Constitution) with public safety and justice needs. The process varies by offense type—bailable (automatic right) or non-bailable (court discretion)—and involves applications to magistrates, sessions courts, or high courts.

Types of Bail

s Bailable offenses (e.g., minor theft): Granted as a matter of right under Section 478 BNSS; police or magistrate releases on bail bond/surety without much scrutiny.

s non-bailable offenses (e.g., serious crimes like murder): Discretionary under Sections 480 (magistrate), 483 (sessions/high court).

s Anticipatory bail (pre-arrest): Sought under Section 482 BNSS from sessions/high court if arrest is feared; granted if no prima facie case.​

s Default/Statutory bail: Automatic if investigation incomplete within 60/90 days (per offense gravity) and no charge sheet filed (Section 187 BNSS).​

s Interim bail: Temporary relief pending regular bail hearing, at court's discretion.​

Application Process

s Engage a lawyer: Draft and file bail application (with FIR details, arrest date, reasons against custody, no flight risk) in court with jurisdiction (magistrate first, then sessions/high court if denied).

s Hearing: Court notifies public prosecutor; considers factors like offense gravity, evidence strength, accused character, witness tampering risk. Notice issued within 1-7 days; hearing soon after.

s Order and conditions: If granted, furnish personal bond/surety (cash/property); conditions include court appearances, no witness contact, passport surrender. Violation risks cancellation.

s Timeline: Magistrate: 1-3 days; sessions: 3-7 days; high court: 7-14+ days, faster in urgent cases.​

Key Factors Courts Consider

Courts weigh severity (e.g., death/life sentence offenses harder), prosecution case strength, accused's antecedents, and likelihood of absconding/reoffending. Appeals go to higher courts; Supreme Court via Article 32/226 for fundamental rights violations.​

Small businesses can claim retroactive R&D expensing for 2022-2024 under the One Big Beautiful Bill Act (OBBBA) if they meet eligibility criteria, primarily through amended returns or catch-up elections on the 2025 tax return. This reverses the prior five-year amortization requirement for domestic R&D costs under Section 174 of the TCJA. Only U.S.-based qualifying expenses (wages, supplies, contract research) count, and businesses must pass the gross receipts test (average under $31 million for prior three years).

Eligibility Check

Confirm your business qualifies as "small" per IRC §448(c) with gross receipts ≤$31M (2025 inflation-adjusted threshold).

Expenses must be domestic R&E; foreign ones remain amortized over 15 years.

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Partnerships/S-corps: Deductions flow through, so consider partners' tax brackets for refund potential.

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Claiming Options

Amend prior returns (2022-2024): File Form 1040X (individuals), 1120X (corps), or 1065X (partnerships) to retroactively expense full amounts, potentially generating refunds. Attach a statement electing Section 174A retroactivity; deadline generally July 2026 or original due date + extensions.

Catch-up on 2025 return (no amendment): Elect to deduct remaining unamortized balances all in 2025 or spread over 2025-2026 (50/50). Use automatic accounting method change (Form 3115) for prior years' true-up.

For 2024 filers: If not yet filed, deduct fully on original return with §174A election statement, assuming eligibility.

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Steps to File

Gather documentation: Time-stamped records of R&D activities, costs, and U.S. nexus to substantiate claims and avoid audits.

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Calculate unamortized balances (e.g., 2022 expenses: 20% already deducted by 2024, rest eligible).

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Attach election statement: "Electing retroactive full expensing under §174A for tax years 2022-2024 per OBBBA."

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E-file or mail amendments; expect 16+ weeks for processing. Consult a CPA for state conformity and CAMT adjustments.

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Key Risks

Weak documentation risks denial/penalties; track everything contemporaneously.

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States may not conform, creating dual tracking.

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Roth catch-up rules or phase-outs could limit owner benefits if income >$150K.[ from prior]

Recent U.S. tax law changes under the One Big Beautiful Bill Act (OBBBA), signed in 2025, bring several benefits to small businesses by making key deductions permanent and expanding expensing options. These reforms aim to provide tax certainty, boost investment, and improve cash flow. However, state-level variations and compliance adjustments could add administrative burdens.​

Key Deductions Extended

The 20% Qualified Business Income (QBI) deduction is now permanent, with eased phase-outs and a new $400 minimum for eligible owners, helping pass-through entities like sole proprietorships and partnerships retain more earnings.

Section 179 expensing limit doubled to $2.5 million (phase-out at $4 million, inflation-adjusted), allowing immediate write-offs for equipment and property.

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100% bonus depreciation is restored permanently for new and used assets.​​

Expensing and Credits Boosted

Immediate R&D expensing is back for domestic costs after December 2024, with retroactive relief for small firms (under $31M receipts) back to 2022.

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Business interest deductions rise to 30% of adjusted taxable income (using EBITDA), easing limits for leveraged operations.

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Childcare credit maxes at $500K (40% rate) generally, or $600K (50% rate) for small businesses, plus pooling with third parties.​

International and Personal Impacts

GILTI deduction drops to 49.2% and FDII to 36.5%, favoring domestic over foreign operations.

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Higher personal standard deductions ($16,100 single/$32,200 joint) and retirement catch-ups (up to $11,250 for ages 60-63) benefit owner-employees.

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QSBS gain exclusion expands (per-issuer cap $15M, assets to $75M), aiding startups in raising capital.​

Potential Challenges

Small businesses must track inflation adjustments and state decoupling from federal rules, which could raise effective taxes in non-conforming states.

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Owners earning over $150K face Roth-only catch-ups, shifting tax strategy.

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Consult a tax pro for personalized planning, as itemizing may still outperform standard deductions.

The top 10 landmark judgments of the Supreme Court of India most relevant for UPSC preparation focus on constitutional doctrines, fundamental rights, and governance principles frequently tested in Prelims and Mains.​

Essential Cases List

s Kesavananda Bharati v. State of Kerala (1973): Introduced the basic structure doctrine, limiting Parliament's amendment powers under Article 368.​

s Maneka Gandhi v. Union of India (1978): Expanded Article 21 to require "right, just, and fair" procedures, linking Articles 14, 19, and 21 as the golden triangle.​

s Minerva Mills v. Union of India (1980): Reinforced basic structure by striking down parts of the 42nd Amendment that prioritized Directive Principles over fundamental rights.​

s Waman Rao v. Union of India (1981): Clarified basic structure's prospective application.​

s Indra Sawhney v. Union of India (1992): Upheld 27% OBC reservation but capped total at 50% and excluded creamy layer.

s S.R. Bommai v. Union of India (1994): Limited Article 356 misuse, making President's Rule justiciable and promoting federalism.​

s Vishakha v. State of Rajasthan (1997): Established guidelines against workplace sexual harassment, later codified as POSH Act.​

s Shreya Singhal v. Union of India (2015): Struck down Section 66A of IT Act as vague, protecting online free speech under Article 19.​

s K.S. Puttaswamy v. Union of India (2017): Declared right to privacy a fundamental right under Articles 14, 19, and 21.​

s Navtej Singh Johar v. Union of India (2018): Decriminalized consensual same-sex relations by reading down Section 377 IPC.​

UPSC Relevance

These cases underpin polity questions on judicial review, federalism, reservations, and rights expansion, often appearing in MCQs or essays.

Maneka Gandhi v. Union of India (1978) delivered its key ruling by expanding Article 21's protection of life and personal liberty, mandating that any deprivation must follow a procedure that is "right, just, and fair," rather than merely one established by law.​

Linking the Golden Triangle

The Court ruled that Articles 14 (equality), 19 (freedoms), and 21 mutually reinforce each other—any law impinging on personal liberty must pass tests of non-arbitrariness under Article 14, reasonableness under Article 19, and fairness under Article 21. This overturned the siloed approach of earlier precedents.​

Rejecting Passport Impoundment

On facts, the Court invalidated the arbitrary impounding of Maneka's passport without hearing or reasons, upholding her right to travel abroad as part of personal liberty while preserving Sections 10(3)(c) and 10(5) of the Passports Act.​

Broader Implications

This introduced an Indian version of substantive due process, enabling Article 21 to encompass dignity, privacy, and more, fueling judicial activism in rights expansion.

Maneka Gandhi v. Union of India (1978) overruled the restrictive interpretation of Article 21 established in A.K. Gopalan v. State of Madras (1950) by expanding the scope of personal liberty and introducing substantive due process standards.​

Rejecting Compartmentalization

A.K. Gopalan had treated fundamental rights as watertight compartments, holding that Articles 14, 19, and 21 operated independently—Article 21 only required a "procedure established by law," not one that was fair or just. Maneka rejected this, declaring Articles 14 (equality), 19 (freedoms), and 21 (life and liberty) as interlinked, forming a "golden triangle" where any law depriving liberty must satisfy the reasonableness test under all three.​

Introducing Fairness Requirement

Gopalan permitted arbitrary procedures if legislatively sanctioned, limiting personal liberty to physical restraint. Maneka overruled this by mandating that procedures be "right, just, and fair," aligning with natural justice principles and overruling Gopalan's narrow view, as echoed in Justice Fazl Ali's Gopalan dissent.​

Lasting Doctrinal Shift

This shift empowered judicial review of laws for arbitrariness, paving the way for Article 21's evolution to include rights like privacy and dignity, fundamentally altering constitutional jurisprudence from procedural to substantive protections.

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                         Impact of Maneka Gandhi case on Article 21

Maneka Gandhi v. Union of India (1978) fundamentally transformed Article 21 of the Indian Constitution, which guarantees that no person shall be deprived of life or personal liberty except by procedure established by law.​

Overruling Narrow Precedents

Prior to this case, A.K. Gopalan v. State of Madras (1950) had interpreted Article 21 restrictively, confining "personal liberty" to physical freedom and allowing any legislatively prescribed procedure, even if arbitrary. The Supreme Court rejected this, holding that the procedure must be "right, just, and fair," effectively introducing substantive due process akin to the U.S. model without explicitly adopting the term.​

Forming the Golden Triangle

The judgment interlinked Articles 14 (equality), 19 (freedoms), and 21, mandating that any deprivation of liberty must satisfy all three—any law failing this test would be unconstitutional. This expansive reading elevated Article 21 from a mere procedural safeguard to a bulwark protecting a broad spectrum of rights.​

Expansive Rights Incorporation

Post-Maneka, Article 21 evolved to encompass rights to privacy, health, shelter, education, clean environment, speedy trial, and dignity, as seen in later cases like Puttaswamy (2017) and Hussainara Khatoon. It strengthened judicial review, curbing executive overreach and ensuring reasonableness in laws affecting liberty.

Howdid Maneka Ghandhi case overrule AK Gopalan case

Compulsorily registrable documents are those that the law mandates to be registered to ensure legality, transparency, and protection of rights, especially in immovable property transactions. Non-registration of such documents generally renders them ineffective in creating, transferring, or proving any legal rights or interests over the property.

Types of Compulsorily Registrable Documents

Under the Indian Registration Act, 1908, and relevant property laws like the Transfer of Property Act, 1882, the registration of certain documents relating to immovable property is compulsory. These include:

s Sale deeds of immovable property valued at or above one hundred rupees, which covers almost all real estate transactions.

s Gifts of immovable property.

s Leases of immovable property for a term exceeding one year.

s Non-testamentary instruments evidencing the creation, assignment, limitation, or extinction of rights, titles, or interests in immovable property.

s Documents transferring or assigning court decrees or orders relating to immovable property.

s Receipts for “Nazrana” or premium for lease agreements, above specified thresholds.

s Wills creating interests in immovable property valued over the prescribed amount also require registration, though testamentary documents have specific rules.

These documents must be presented for registration within a stipulated period, usually four months from execution, extendable by another four months with permitted fines. The aim is to bring transparency, prevent fraud, and provide public notice of property rights.​

Effect of non-registration

According to Section 49 of the Registration Act, 1908, if a document which is compulsorily required to be registered is not registered, the consequences are significant and severe:

s The document cannot operate to create, transfer, assign, declare, limit, or extinguish any right, title, or interest in the immovable property. In other words, it is legally ineffective concerning the property involved.

s The document cannot be accepted as evidence in any legal proceedings to establish any transaction relating to the property.

s Such a document is void against subsequent purchasers in good faith who register their title, ensuring protection for innocent third parties.

s Non-registration can lead to legal penalties or fines and may invalidate the transaction itself, causing serious issues in ownership clarity and enforcement of rights.

The foundational purpose of this rule is to maintain a clear, public record of property dealings preventing fraudulent claims and disputes. Therefore, parties to property transactions must strictly comply with registration requirements to protect their interests legally.​

Additional Legal Provisions

s The scope of compulsorily registrable documents has broadened with proposed amendments and draft bills to include electronic submission and Aadhaar-based authentication to further streamline the registration process.

s Document registration also serves as public notice, preventing hidden claims or conflicting interests from arising later.

s Delays in registration can be regularized by paying fines within the prescribed periods, and out-of-India executed documents can also be registered upon arrival if presented timely.