LIJDLR

Volume II Issue IV

EFFECTIVENESS OF INFORMATION TECHNOLOGY ON TAX ADMINISTRATION IN INDIA

Volume II Issue IV /

EFFECTIVENESS OF INFORMATION TECHNOLOGY ON TAX ADMINISTRATION IN INDIA Mohit Jubin shah, BCOM LL. B (Hons.) Corporate Law 4th year Download Manuscript doi.org/10.70183/lijdlr.2024.v02.55 The integration of Information Technology (IT) in tax administration has emerged as a pivotal factor in enhancing the efficiency, transparency, and compliance of tax systems worldwide. This paper examines the effectiveness of IT in the Indian tax administration framework, exploring its historical evolution, recent advancements, and the impact of digital initiatives such as e-filing, the Goods and Services Tax Network (GSTN), and data analytics. The study highlights significant improvements in taxpayer services, accuracy in data reporting, and the overall efficiency of tax collection processes. However, it also identifies critical challenges, including infrastructure gaps, cybersecurity risks, and resistance to technological adoption among taxpayers and officials. Comparative analyses of tax systems in developed countries reveal valuable lessons for India, particularly in leveraging emerging technologies like artificial intelligence and blockchain. Policy recommendations focus on enhancing digital infrastructure, investing in cybersecurity, and fostering a culture of technological adoption among stakeholders. The findings emphasize the need for continuous improvement and innovation in IT systems to achieve a more effective and equitable tax administration in India, ultimately contributing to better compliance and enhanced government revenue. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue IV, Page 282-301. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. © Authors, 2024

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CONTEMPORARY ISSUES ON LABOUR LAW REFORM IN INDIA WITH SPECIAL REFERENCE TO NEW LABOUR CODES

Volume II Issue IV /

CONTEMPORARY ISSUES ON LABOUR LAW REFORM IN INDIA WITH SPECIAL REFERENCE TO NEW LABOUR CODES Ashutosh Singh Charan, BA-LLB(H.), ICFAI UNIVERSITY, JAIPUR Juhi Agarwal, BBA-LLB(H.), ICFAI UNIVERSITY, JAIPUR Download Manuscript doi.org/10.70183/lijdlr.2024.v02.54 Following the implementation of the four new labour regulations intended to streamline and modernize the present regulatory environment, labour regulation overhaul in India has become a controversial and dynamic topic. The Code on Wages, the Industrial Relations Code, the Social Security Code, and the Occupational Safety, Health, and Working Conditions Code all seek to streamline and integrate a variety of different regulations into a single, more unified framework. The reforms have generated discussions about their effects on labour rights and industrial relations, even if their goal is to make it easier for corporations to comply with the law and provide workers more safeguards. Significant improvements are brought about by the reforms, including heightened security specs, streamlined dispute resolution procedures, and unified pay standards. They also seek to close a long-standing vacuum in India’s system of employment by broadening welfare payments to gig and freelance employees. Trade unions and labour groups, however, have expressed alarm about these alterations, alleging that the regulations may weaken workers’ rights, diminish their ability to negotiate, and make it simpler for companies to hire and fire employees. As a result, the debate over these changes now revolves on the issue of striking a balance between social justice and economic prosperity. With an emphasis on the possible advantages and difficulties presented by the fresh labour rules, this essay critically analyzes the current concerns concerning labour law overhaul in India. Additionally, it examines the wider ramifications for India’s labour market, especially in light of technology improvements and globalization. By examining these factors, the research hopes to add to the continuing discussion about whether these changes can accomplish their claimed goals without endangering the welfare and basic rights of workers. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue IV, Page 241-281. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. © Authors, 2024

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ONE NATION, ONE ELECTION: REFORMING DEMOCRACY OR CHALLENGING FEDERALISM

Volume II Issue IV /

ONE NATION, ONE ELECTION: REFORMING DEMOCRACY OR CHALLENGING FEDERALISM Harshini G S, B.COM LLB (Hons.), Vel Tech Rangarajan Dr. Sagunthala R&D Institute of Science and Technology Download Manuscript doi.org/10.70183/lijdlr.2024.v02.53 The concept of “One Nation, One Election” has become a focal point of India’s electoral reform discourse, promising efficiency, cost reduction, and streamlined governance. Proponents argue that synchronized elections would alleviate the financial burden of recurring polls and reduce policy paralysis caused by the frequent imposition of the Model Code of Conduct (MCC). However, this paper critically evaluates these claims, uncovering the economic, constitutional, and socio-political complexities associated with the idea. While the reduction in election-related expenses is a key argument, this paper highlights the hidden costs of implementation, including constitutional amendments, infrastructural investments, and potential disruptions to India’s federal structure. Moreover, simultaneous elections may lead to governance stagnation, as nationwide enforcement of the MCC could delay critical policy decisions for extended periods. The socio-political implications are equally significant. Synchronizing elections risks overshadowing regional issues and weakening the representation of diverse voices in India’s pluralistic democracy. This paper explores these concerns while drawing lessons from international practices to propose innovative solutions, such as phased synchronization or hybrid models, to mitigate potential risks. This study ultimately argues that while the idea of “One Nation, One Election” offers administrative and financial efficiency, its impact on federalism, governance, and democratic diversity cannot be overlooked. A gradual and carefully planned approach, involving robust stakeholder consultation and pilot programs, is essential to balancing the promise of efficiency with the principles of inclusivity and representation. By critically examining these facets, this paper provides a comprehensive foundation for reimagining India’s electoral framework in a sustainable and democratic manner. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue IV, Page 225-240. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. © Authors, 2024

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INTERPRETATION OF NON-FUNGIBLE TOKENS (NFTS) AND BLOCKCHAIN TECHNOLOGY IN INDIA

Volume II Issue IV /

INTERPRETATION OF NON-FUNGIBLE TOKENS (NFTS) AND BLOCKCHAIN TECHNOLOGY IN INDIA Nandini Achhra, 3rd year – BALLB(H), Student at Vivekananda institute of professional studies, Delhi Download Manuscript doi.org/10.70183/lijdlr.2024.v02.52 The rise of non-fungible tokens (hereinafter referred to as “NFTs”) has changed the way digital properties operate and as such presents new possibilities for, in this instance intellectual property rights notably copyrights. This paper interrogates how the emergence of NFTs and blockchain technology are challenging, reconstituting conventional copyright law regimes NFTs – unique digital assets with proof of ownership verified through blockchain technology – have swept across an array of industries from art and music to entertainment, providing a new way for creators to both authenticate their work and monetize it online. However, the intersection of NFTs and copyrights raises complexities regarding ownership, infringement, and the scope of rights pertaining to NFT transactions. The paper assesses the current legal framework, scrutinizing how existing copyright laws pertain to NFTs, while also examining notable court cases and legal precedents. Additionally, it examines the implications of smart contracts, which are frequently employed in transactions to automate and enforce the terms of agreements, and their potential impact on copyright enforcement and licensing. The paper also examines the global aspect of copyright and NFTS, analyzing how various countries are adapting to these technological innovations. It emphasizes the difficulties of aligning copyright laws across different countries in the digital era and the potential for international treaties and agreements to contribute to the development of a unified legal framework for NFTS. Finally, the paper suggests possible changes and future paths for copyright law in response to the continuous development of non-fungible tokens and blockchain technology. The paper concludes that while NFTs present exciting prospects for monetizing and distributing digital content, a comprehensive and well-defined legal framework is essential to tackle the intricate copyright challenges they entail and safeguard intellectual property rights in the digital age. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue IV, Page 207-224. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. © Authors, 2024

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E-COMMERCE AND FINTECH: LEGAL AND REGULATORY FRAMEWORKS

Volume II Issue IV /

E-COMMERCE AND FINTECH: LEGAL AND REGULATORY FRAMEWORKS Kriti Arora, BBA LLB (Hons.), GALGOTIAS UNIVERSITY Download Manuscript doi.org/10.70183/lijdlr.2024.v02.51 This integration has dramatically impacted global economies in terms of unprecedented innovation and efficiency in digital transactions and financial services. This industry has relied on technological power in order to build an experience of seamless usage, accessibility enhancement, and an extension of reach for a market where economic growth and social inclusion are supported.[1]. However, this growth also poses unprecedented legal and regulatory issues, mainly in the realm of privacy concerns, cyber security threats, and the complex jurisdiction where cross-border transactions are encountered. This paper critically examines legal and regulatory frameworks governing e-commerce and fintech on both international and domestic levels, with a specific focus on India.[2]. It explores key legal instruments, such as the UNCITRAL Model Law, OECD guidelines, and India’s Information Technology Act, 2000, analyzing their effectiveness in addressing the challenges brought about by these rapidly evolving technologies.[3]. Further, the paper analyses significant case laws and interdisciplinary approaches with a view to unveiling insights into the preparedness of existing legal systems to respond to contemporary issues such as anti-money laundering and digital consumer protection. The analysis calls for harmonized and adaptive regulations that drive innovation while protecting consumer rights and financial stability. With this, the study gives recommendations on how to further improve legal structures by crossing borders, improving domestic policy, and increasing public awareness as a way of bridging the gaps. With all these, stakeholders can deal with the dynamic nature of e-commerce and fintech, ensuring sustainable growth within the digital economy and ethical compliance. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue IV, Page 185-206. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. © Authors, 2024

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CAN ALGORITHMS BE PATENTED? THE BATTLE BETWEEN TECH GIANTS

Volume II Issue IV /

CAN ALGORITHMS BE PATENTED? THE BATTLE BETWEEN TECH GIANTS Upasna Upadhyay, 9th Semester, Student at Dr.Rizvi College of Law. Download Manuscript doi.org/10.70183/lijdlr.2024.v02.50 Significant changes in a variety of industries are being driven by algorithms, which are at the heart of advances in machine learning, artificial intelligence, and emerging technologies. However, their enormous worth is frequently contrasted with difficulties in intellectual property law, especially when it comes to figuring out if they qualify for patent protection. Algorithms are crucial in forming economies, civilizations, and industries in the current era of technological progress. Algorithms provide the foundation of numerous revolutionary technologies, ranging from financial applications to artificial intelligence. At the nexus of technology and intellectual property law, the patentability of algorithms is still a controversial topic. As crucial elements of contemporary inventions, algorithms propel developments in finance, artificial intelligence, and other cutting-edge fields. With an emphasis on how international frameworks and pragmatic tactics arc influencing the legal environment around algorithm patentability, this article offers a thorough overview and explores the wider ramifications for competitiveness, creativity, and society. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue IV, Page 179-184. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. © Authors, 2024

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ANALYSIS OF THE RECENT DEVELOPMENTS IN CORPORATE LAW: IMPLICATIONS FOR PRIVATE COMPANIES

Volume II Issue IV /

ANALYSIS OF THE RECENT DEVELOPMENTS IN CORPORATE LAW: IMPLICATIONS FOR PRIVATE COMPANIES Ajeet Singh, student of Fourth Year- BA LLB(Hons.) at Heeralal Yadav Law College, Lucknow Download Manuscript doi.org/10.70183/lijdlr.2024.v02.49 This article analyses the latest modifications in Corporate Law or Business law in India and how these modified laws impact Private companies or the Private sector. The Companies Act of 2013 has been amended to improve the administration and accountability of companies. The ‘Satyam Computer Service Ltd. Vs Serious Fraud Investigation Office’ landmark case contributed to major Amendments to the Companies Act of 2013, which shows that companies need independent directors to provide neutral surveillance, and audit committees are essential to ensure truthfulness and integrity. These major amendments are as follows: (1) Compulsory independent directors, (2) Separate meetings for independent directors, (3) Compulsory audit committee, and (4) Consolidated audit committee responsibilities. ‘Samsung Vs Union of India’ case has also led to a significant development in Corporate Law, specifically in the field of Corporate Social Responsibility, which explains that companies must utilize 2 per cent of their profits on Corporate Social Responsibility practices by ‘section 135 of the Companies Act of 2013’ and all private companies must tell their Corporate Social Responsibility practices and expenses in the Financial Report. This case ruling has implications for all private companies of India whose net worth of Rupees 500 crore or more must utilise 2 per cent of their average profit on Corporate Social Responsibility and private companies must develop ‘Corporate Social Responsibility’ policies and strategy by ‘schedule 7th of the Companies Act, 2013’. Private companies must focus on corporate government and social responsibility for sustainable growth and trust from society and investors. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue IV, Page 163-178. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. © Authors, 2024

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THE PRINCIPLE OF NONREFOULEMENT AND THE NATIONAL SECURITY DILEMMA: ADDRESSING THE ROHINGYA CRISIS IN BANGLADESH

Volume II Issue IV /

THE PRINCIPLE OF NONREFOULEMENT AND THE NATIONAL SECURITY DILEMMA: ADDRESSING THE ROHINGYA CRISIS IN BANGLADESH Dr. Mafruza Sultana, Mafruza Sultana, PhD, Assistant Professor & Chairman, Department of Law, Uttara University, Bangladesh& Advocate Supreme Court of Bangladesh, LLM& PhD South Asian University, New Delhi, India. Md. Farhan Rashed, Lecturer, Department of Law, Uttara University, Bangladesh& Advocate, District & Session Judges Court Dhaka, Bangladesh, LLB &LLM University of Dhaka. Download Manuscript doi.org/10.70183/lijdlr.2024.v02.48 The Rohingya of Myanmar are one of the world’s most persecuted minority populations, lacking citizenship. Rohingya refugees from the Arakan state of Myanmar have sought refuge in Bangladesh multiple times to escape state-sponsored persecution, with a significant influx occurring in 2017. Although Bangladesh is not a party to the 1951 Refugee Status Convention, it has, on humanitarian grounds, sheltered the refugees and adhered to the principle of non-refoulement. However, this humanitarian consideration has become a burden for Bangladesh, which must balance it with national security concerns. On the one hand, the principle of non-refoulement under customary international law and human rights treaties obliges states to protect refugees. On the other hand, various international instruments, including several United Nations resolutions on the elimination of acts of terror, mandate ensuring that no refugee is involved in acts of terror or any serious criminal activities. This paper will examine the obligations under the principle of non-refoulement and its challenging implications for national security. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue IV, Page 145-162. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. © Authors, 2024

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CRITICAL ANALYSIS OF THE LECTURE METHOD OF TEACHING IN LEGAL EDUCATION AND SUGGESTIONS FOR PROGRESS

Volume II Issue IV /

CRITICAL ANALYSIS OF THE LECTURE METHOD OF TEACHING IN LEGAL EDUCATION AND SUGGESTIONS FOR PROGRESS B. DHANAVEL, First year student of LL.M (Taxation Laws), Government Law College – Coimbatore, Affiliated with Tamil Nadu Dr. Ambedkar Law University, Tamil Nadu. Download Manuscript doi.org/10.70183/lijdlr.2024.v02.47 The lecture teaching method is one of the useful methods in law teaching. In this teaching method, lecturers provide their legal knowledge to the students systematically and in a structured manner. The lecture method is useful to explain complex legal concepts, principles, and theories in an easily understandable manner. This method is cost cost-friendly method. Because it does not require any special tools or materials, it needs only minimal basic work, allowing lecturers to feel comfortable in teaching because they are the only source in the lecture method of leaching. However, the lecturers should make preparation work before the lecture. He needs to make plans for executing good lectures and he should ensure himself as the updated person. Updated lectures are vital in legal education because laws are in dynamic nature. The lecturer is required to provide current updates to students while teaching the subject matters which are provided by the syllabus of the particular institution where the teaching going on. Providing updated legal information to students is very easy in this teaching method because this method only relies upon the lecturers, not upon the teaching materials. This teaching method is in the same manner as in the past. No updates are taken in this teaching method. In this world, everything is subject to change except change. The lecture method of teaching also needs to be updated to provide legal knowledge to law students. Various suggestions are drawn in this paper for developing the progress of the lecture method of teaching in legal education. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue IV, Page 128-144. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. © Authors, 2024

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IMPACT OF TECHNOLOGY ON SECURITIES REGULATION​

Volume II Issue IV /

IMPACT OF TECHNOLOGY ON SECURITIES REGULATION Kashish Agarwal, BBA LL. B (Hons.) Corporate Law 4th year Student. Download Manuscript doi.org/10.70183/lijdlr.2024.v02.46 Due to the increased adoption of technology, the securities regulation has been shaped in numerous ways with several positives and negatives for the regulators, investors and the market players. This research paper seeks to discuss the roles of technology in securities regulation by analysing recent developments including, but not limited to, blockchain technology, artificial intelligence, big data analytical technology and algorithmic trading. The paper also discusses the development of regulators to these technological disruptions showing the shift in regulatory treatments, Transition to RegTech solutions, digital asset regulation, and international cooperation.  In addition, the paper considers the issues of the regulators’ inability to adapt to the technologically fast-paced environment, the question of innovation against the background of protection risks for investors, and further perspectives for regulation. This paper in seeking to identify the impact that technology has on securities regulation both in the present and the future seeks to aid the regulatory bodies to understand how they can manage the securities markets effectively as the financial markets evolve. The paper covers how regulators respond to these technological disruptions in terms of changed regulatory treatment, the move to the use of RegTech solutions, digital asset regulation, and international cooperation. On top of this, the paper addresses regulators’ challenges in pace with this technological landscape, the tension between innovation and investor protection, and future directions in regulation. Type Information Research Paper LawFoyer International Journal of Doctrinal Legal Research, Volume II, Issue IV, Page 109-127. Creative Commons Copyright This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. © Authors, 2024

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