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The
legal system The contemporary national legal systems are generally based on one of four basic systems: civil law, common law, statutory law, religious law or combinations of these. However, the legal system of each country is shaped by its unique history an ...
of
India India, officially the Republic of India (Hindi: ), is a country in South Asia. It is the List of countries and dependencies by area, seventh-largest country by area, the List of countries and dependencies by population, second-most populous ...
consists of
civil Civil may refer to: *Civic virtue, or civility *Civil action, or lawsuit * Civil affairs *Civil and political rights *Civil disobedience *Civil engineering *Civil (journalism), a platform for independent journalism *Civilian, someone not a membe ...
,
common law In law, common law (also known as judicial precedent, judge-made law, or case law) is the body of law created by judges and similar quasi-judicial tribunals by virtue of being stated in written opinions."The common law is not a brooding omniprese ...
and
customary Custom, customary, or consuetudinary may refer to: Traditions, laws, and religion * Convention (norm), a set of agreed, stipulated or generally accepted rules, norms, standards or criteria, often taking the form of a custom * Norm (social), a r ...
,
Islamic ethics Islamic ethics (أخلاق إسلامية) is the "philosophical reflection upon moral conduct" with a view to defining "good character" and attaining the "pleasure of God" (''raza-e Ilahi''). It is distinguished from " Islamic morality", which pe ...
, or
religious law Religious law includes ethical and moral codes taught by religious traditions. Different religious systems hold sacred law in a greater or lesser degree of importance to their belief systems, with some being explicitly antinomian whereas othe ...
within the legal framework inherited from the colonial era and various legislation first introduced by the British are still in effect in modified forms today. Since the drafting of the
Indian Constitution The Constitution of India (IAST: ) is the supreme law of India. The document lays down the framework that demarcates fundamental political code, structure, procedures, powers, and duties of government institutions and sets out fundamental ri ...
, Indian laws also adhere to the
United Nations The United Nations (UN) is an intergovernmental organization whose stated purposes are to maintain international peace and security, develop friendly relations among nations, achieve international cooperation, and be a centre for harmoni ...
guidelines on
human rights law International human rights law (IHRL) is the body of international law designed to promote human rights on social, regional, and domestic levels. As a form of international law, international human rights law are primarily made up of treaties, a ...
and the
environmental law Environmental law is a collective term encompassing aspects of the law that provide protection to the environment. A related but distinct set of regulatory regimes, now strongly influenced by environmental Legal doctrine, legal principles, focu ...
. Indian personal law is fairly complex, with each religion adhering to its own specific laws. In most states, registering of marriages and divorces is not compulsory. Separate laws govern
Hindu Hindus (; ) are people who religiously adhere to Hinduism. Jeffery D. Long (2007), A Vision for Hinduism, IB Tauris, , pages 35–37 Historically, the term has also been used as a geographical, cultural, and later religious identifier for ...
s including
Sikhs Sikhs ( or ; pa, ਸਿੱਖ, ' ) are people who adhere to Sikhism (Sikhi), a monotheistic religion that originated in the late 15th century in the Punjab region of the Indian subcontinent, based on the revelation of Guru Nanak. The ter ...
,
Jains Jainism ( ), also known as Jain Dharma, is an Indian religion. Jainism traces its spiritual ideas and history through the succession of twenty-four tirthankaras (supreme preachers of ''Dharma''), with the first in the current time cycle being ...
and
Buddhist Buddhism ( , ), also known as Buddha Dharma and Dharmavinaya (), is an Indian religion or philosophical tradition based on teachings attributed to the Buddha. It originated in northern India as a -movement in the 5th century BCE, and ...
,
Muslim Muslims ( ar, المسلمون, , ) are people who adhere to Islam, a monotheistic religion belonging to the Abrahamic tradition. They consider the Quran, the foundational religious text of Islam, to be the verbatim word of the God of Abrah ...
s,
Christians Christians () are people who follow or adhere to Christianity, a monotheistic Abrahamic religion based on the life and teachings of Jesus Christ. The words ''Christ'' and ''Christian'' derive from the Koine Greek title ''Christós'' (Χρ� ...
, and followers of other religions. The exception to this rule is in the state of Goa, where a
uniform civil code The Uniform Civil Code ( Hindi: समान नागरिक संहिता, IAST: Samāna Nāgarika Saṃhitā) is a proposal in India to formulate and implement personal laws of citizens which apply on all citizens equally regardless o ...
is in place, in which all religions have a common law regarding marriages, divorces, and adoption. In the first major reformist judgment for the last decade, the
Supreme Court of India The Supreme Court of India ( IAST: ) is the supreme judicial authority of India and is the highest court of the Republic of India under the constitution. It is the most senior constitutional court, has the final decision in all legal matters ...
banned the Islamic practice of " Triple Talaq" (divorce by uttering of the " Talaq" word thrice by the husband). The landmark Supreme Court of India judgment was welcomed by women activists across India. , there are about 839 Central laws as per the online repository hosted by the Legislative Department, Ministry of Law and Justice, Government of India. Further, there are many State laws for each state, which can also be accessed from the same repository.


History

Ancient India According to consensus in modern genetics, anatomically modern humans first arrived on the Indian subcontinent from Africa between 73,000 and 55,000 years ago. Quote: "Y-Chromosome and Mt-DNA data support the colonization of South Asia by ...
represented a distinct tradition of
law Law is a set of rules that are created and are enforceable by social or governmental institutions to regulate behavior,Robertson, ''Crimes against humanity'', 90. with its precise definition a matter of longstanding debate. It has been vario ...
, and had a historically independent thought of legal theory and practice. The
Dharmaśāstra ''Dharmaśāstra'' ( sa, धर्मशास्त्र) is a genre of Sanskrit texts on law and conduct, and refers to the treatises ( śāstras) on dharma. Unlike Dharmasūtra which are based upon Vedas, these texts are mainly based on ...
s played an important role. The
Arthashastra The ''Arthashastra'' ( sa, अर्थशास्त्रम्, ) is an Ancient Indian Sanskrit treatise on statecraft, political science, economic policy and military strategy. Kautilya, also identified as Vishnugupta and Chanakya, is ...
, dating from 400 BC and the
Manusmriti The ''Manusmṛiti'' ( sa, मनुस्मृति), also known as the ''Mānava-Dharmaśāstra'' or Laws of Manu, is one of the many legal texts and constitution among the many ' of Hinduism. In ancient India, the sages often wrote the ...
, from 100 AD, were influential treatises in India, texts that were considered authoritative legal guidance.
Manu Manu may refer to: Geography * Manú Province, a province of Peru, in the Madre de Dios Region **Manú National Park, Peru ** Manú River, in southeastern Peru * Manu River (Tripura), which originates in India and flows into Bangladesh *Manu Tem ...
's central philosophy was tolerance and pluralism, and was cited across
Southeast Asia Southeast Asia, also spelled South East Asia and South-East Asia, and also known as Southeastern Asia, South-eastern Asia or SEA, is the geographical south-eastern region of Asia, consisting of the regions that are situated south of mainland ...
. Early in this period, which culminated in the creation of the
Gupta Empire The Gupta Empire was an ancient Indian empire which existed from the early 4th century CE to late 6th century CE. At its zenith, from approximately 319 to 467 CE, it covered much of the Indian subcontinent. This period is considered as the Gold ...
, relations with
ancient Greece Ancient Greece ( el, Ἑλλάς, Hellás) was a northeastern Mediterranean civilization, existing from the Greek Dark Ages of the 12th–9th centuries BC to the end of classical antiquity ( AD 600), that comprised a loose collection of cu ...
and Rome were not infrequent. The appearance of similar fundamental institutions of international law in various parts of the world show that they are inherent in international society, irrespective of culture and tradition. Inter-State relations in the pre-Islamic period resulted in clear-cut rules of warfare of a high humanitarian standard, in rules of neutrality, of treaty law, of customary law embodied in religious charters, in exchange of embassies of a temporary or semi-permanent character. After the
Muslim conquest in the Indian subcontinent The Muslim conquests in the Indian subcontinent mainly took place from the 13th to 17th centuries. Earlier Muslim conquests include the invasions into what is now modern-day Pakistan and the Umayyad campaigns in India in eighth century and res ...
, Islamic
Sharia Sharia (; ar, شريعة, sharīʿa ) is a body of religious law that forms a part of the Islamic tradition. It is derived from the religious precepts of Islam and is based on the sacred scriptures of Islam, particularly the Quran and the H ...
law spread with the establishment of
Delhi Sultanate The Delhi Sultanate was an Islamic empire based in Delhi that stretched over large parts of the Indian subcontinent for 320 years (1206–1526).
,
Bengal Sultanate The Sultanate of Bengal ( Middle Bengali: শাহী বাঙ্গালা ''Shahī Baṅgala'', Classical Persian: ''Saltanat-e-Bangālah'') was an empire based in Bengal for much of the 14th, 15th and 16th centuries. It was the domina ...
and
Gujarat Sultanate The Gujarat Sultanate (or the Sultanate of Guzerat), was a Medieval Indian kingdom established in the early 15th century in Western India, primarily in the present-day state of Gujarat, India. The dynasty was founded by Sultan Zafar Khan Mu ...
. The
Corps of Forty The Corps of Forty ( fa, , Urdu: ), also known as Dal Chalisa or Turkan-e-Chahalgani was a council of 40 mostly Turkic slave emirs who administered the Delhi Sultanate as per the wishes of the sultan. It was a regular ministerial body in the M ...
also played a major role by establishing some Turkish law in India. In the 17th century, when the
Mughal Empire The Mughal Empire was an early-modern empire that controlled much of South Asia between the 16th and 19th centuries. Quote: "Although the first two Timurid emperors and many of their noblemen were recent migrants to the subcontinent, the d ...
became the world's largest economy, its sixth ruler,
Aurangzeb Muhi al-Din Muhammad (; – 3 March 1707), commonly known as ( fa, , lit=Ornament of the Throne) and by his regnal title Alamgir ( fa, , translit=ʿĀlamgīr, lit=Conqueror of the World), was the sixth emperor of the Mughal Empire, ruling ...
, compiled the
Fatawa-e-Alamgiri Fatawa 'Alamgiri, also known as Al-Fatawa al-'Alamgiriyya ( ar, الفتاوى العالمگيرية) or Al-Fatawa al-Hindiyya ( ar, الفتاوى الهندية), is a 17th-century sharia based compilation on statecraft, general ethics, milita ...
with several Arab and Iraqi Islamic scholars, which served as the main governing body in most parts of
South Asia South Asia is the southern subregion of Asia, which is defined in both geographical and ethno-cultural terms. The region consists of the countries of Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, and Sri Lanka.;;;;; ...
. With the advent of the
British Raj The British Raj (; from Hindi ''rāj'': kingdom, realm, state, or empire) was the rule of the British Crown on the Indian subcontinent; * * it is also called Crown rule in India, * * * * or Direct rule in India, * Quote: "Mill, who was him ...
, there was a break in tradition, and Hindu and Islamic law were abolished in favour of British
common law In law, common law (also known as judicial precedent, judge-made law, or case law) is the body of law created by judges and similar quasi-judicial tribunals by virtue of being stated in written opinions."The common law is not a brooding omniprese ...
. As a result, the present judicial system of the country derives largely from the British system and has few, if any, connections to Indian legal institutions of the pre-British era.


Constitutional and administrative law

The
Constitution of India The Constitution of India ( IAST: ) is the supreme law of India. The document lays down the framework that demarcates fundamental political code, structure, procedures, powers, and duties of government institutions and sets out fundamental ...
, which came into effect on 26 January 1950 is the lengthiest written constitution in the world. Although its administrative provisions are to a large extent based on the
Government of India Act 1935 The Government of India Act, 1935 was an Act adapted from the Parliament of the United Kingdom. It originally received royal assent in August 1935. It was the longest Act of (British) Parliament ever enacted until the Greater London Authority ...
, it also contains various other provisions that were drawn from other constitutions in the world at the time of its creation. It provides details of the administration of both the Union and the States, and codifies the relations between the
Federal Government A federation (also known as a federal state) is a political entity characterized by a union of partially self-governing provinces, states, or other regions under a central federal government ( federalism). In a federation, the self-gover ...
and the State Governments. Also incorporated into the text are a chapter on the
fundamental rights Fundamental rights are a group of rights that have been recognized by a high degree of protection from encroachment. These rights are specifically identified in a constitution, or have been found under due process of law. The United Nations' Susta ...
of citizens, as well as a chapter on
directive principles of state policy The Directive Principles of State Policy of India are the guidelines to be followed by the government of India for the governance of the country. They are not enforceable by any court, but the principles laid down there in are considered 'Fund ...
. The constitution prescribes a federal structure of government, with a clearly defined separation of legislative and executive powers between the Federation and the States. Each State Government has the freedom to draft its own laws on subjects classified as state subjects. Laws passed by the
Parliament of India The Parliament of India ( IAST: ) is the supreme legislative body of the Republic of India. It is a bicameral legislature composed of the president of India and two houses: the Rajya Sabha (Council of States) and the Lok Sabha (House of ...
and other pre-existing central laws on subjects classified as central subjects are binding on all citizens. However, the Constitution also has certain unitary features, such as vesting power of amendment solely in the Federal Government, the absence of
dual citizenship Multiple/dual citizenship (or multiple/dual nationality) is a legal status in which a person is concurrently regarded as a national or citizen of more than one country under the laws of those countries. Conceptually, citizenship is focused on ...
, and the overriding authority assumed by the Federal Government in times of
emergency An emergency is an urgent, unexpected, and usually dangerous situation that poses an immediate risk to health, life, property, or environment and requires immediate action. Most emergencies require urgent intervention to prevent a worsening ...
.


Criminal law

The
Indian Penal Code The Indian Penal Code (IPC) is the official criminal code of India. It is a comprehensive code intended to cover all substantive aspects of criminal law. The code was drafted on the recommendations of first law commission of India established ...
formulated by the British during the
British Raj The British Raj (; from Hindi ''rāj'': kingdom, realm, state, or empire) was the rule of the British Crown on the Indian subcontinent; * * it is also called Crown rule in India, * * * * or Direct rule in India, * Quote: "Mill, who was him ...
in 1860, forms the backbone of
criminal law Criminal law is the body of law that relates to crime. It prescribes conduct perceived as threatening, harmful, or otherwise endangering to the property, health, safety, and moral welfare of people inclusive of one's self. Most criminal law ...
in
India India, officially the Republic of India (Hindi: ), is a country in South Asia. It is the List of countries and dependencies by area, seventh-largest country by area, the List of countries and dependencies by population, second-most populous ...
. The Code of Criminal Procedure, 1973 governs the procedural aspects of the criminal law.
Jury trial A jury trial, or trial by jury, is a legal proceeding in which a jury makes a decision or findings of fact. It is distinguished from a bench trial in which a judge or panel of judges makes all decisions. Jury trials are used in a signific ...
s were abolished by the
government A government is the system or group of people governing an organized community, generally a state. In the case of its broad associative definition, government normally consists of legislature, executive, and judiciary. Government i ...
in 1960 on the grounds they would be susceptible to
media Media may refer to: Communication * Media (communication), tools used to deliver information or data ** Advertising media, various media, content, buying and placement for advertising ** Broadcast media, communications delivered over mass e ...
and public influence. This decision was based on an 8-1 acquittal of Kawas Nanavati in ''
K. M. Nanavati vs. State of Maharashtra ''Commander K. M. Nanavati vs. State of Maharashtra'' was a 1959 Indian court case where Kawas Manekshaw Nanavati, a Naval Commander, was tried for the murder of Prem Ahuja, his wife's lover. Commander Nanavati, accused under section 302, was ...
'', which was overturned by higher courts. In February 2011, the
Supreme Court of India The Supreme Court of India ( IAST: ) is the supreme judicial authority of India and is the highest court of the Republic of India under the constitution. It is the most senior constitutional court, has the final decision in all legal matters ...
ruled that criminal defendants have a constitutional right to counsel.
Capital punishment in India Capital punishment in India is a legal penalty for some crimes under the country's main substantive penal legislation, the Indian Penal Code, as well as other laws. Executions are carried out by hanging as the primary method of execution as gi ...
is legal. Renuka Shinde and Seema Mohan Gavit, who were guilty of kidnapping and killing at least 13 children under 6 years, are currently lodged in
Yerwada Central Jail Yerwada Central Jail is a noted high-security prison in Yerwada, Pune in Maharashtra. This is the largest prison in the state of Maharashtra, and also one of the largest prisons in South Asia, housing over 5,000 prisoners (2017) spread over va ...
. They were also the first women in India to be given capital punishment. The last execution was conducted on 20 March 2020, where the death sentence was awarded to the convicts—Pawan Gupta, Akshay Singh Thakur, Vinay Sharma, and Mukesh Singh—by a trial court, a decision which was upheld by Delhi High Court and Supreme Court as well.


Contract law

The main contract law in India is codified in the
Indian Contract Act The Indian Contract Act, 1872 prescribes the law relating to contracts in India and is the key act regulating Indian contract law. The Act is based on the principles of English Common Law. It is applicable to all the states of India. It determ ...
, which came into effect on 1 September 1872 and extends to all India. It governs entrance into contract, and effects of breach of contract. Indian Contract law is popularly known as mercantile law of India. Originally Indian Sales of Goods Act and Partnership Act were part of Indian Contract act, but due to needed amendment these acts were separated from Contract Act. The Contract act occupies the most important place in legal agreements in India.


Labour law

Indian labour law Indian labour law refers to law regulating labour in India. Traditionally, the Indian government at the federal and state levels has sought to ensure a high degree of protection for workers, but in practice, this differs due to the form of gove ...
are among the most comprehensive in the world. They have been criticised by the
World Bank The World Bank is an international financial institution that provides loans and grants to the governments of low- and middle-income countries for the purpose of pursuing capital projects. The World Bank is the collective name for the Inte ...
, primarily on the grounds of the inflexibility that results from government needing to approve dismissals. In practice, there is a large informal sector of workers, between 80 or 90 per cent of the labour force, to whom labour rights are not actually available and laws are not enforced.


Company law

The current
Indian company law Indian company law regulates corporations formed under Section 2(20) of the Indian Companies Act of 2013, superseding the Companies Act of 1956. History The 2013 Companies Act superseded the Companies Act of 1956, under whose provisions ...
was updated and recodified in the
Companies Act 2013 The Companies Act 2013 is an Act of the Parliament of India on Indian company law which regulates incorporation of a company, responsibilities of a company, directors, dissolution of a company. The 2013 Act is divided into 29 chapters containi ...
.


Tort law

Tort law in India is primarily governed by judicial precedent as in other
common law In law, common law (also known as judicial precedent, judge-made law, or case law) is the body of law created by judges and similar quasi-judicial tribunals by virtue of being stated in written opinions."The common law is not a brooding omniprese ...
jurisdictions, supplemented by statutes governing
damages At common law, damages are a remedy in the form of a monetary award to be paid to a claimant as compensation for loss or injury. To warrant the award, the claimant must show that a breach of duty has caused foreseeable loss. To be recognised at ...
, civil procedure, and codifying common law torts. As in other common law jurisdictions, a
tort A tort is a civil wrong that causes a claimant to suffer loss or harm, resulting in legal liability for the person who commits the tortious act. Tort law can be contrasted with criminal law, which deals with criminal wrongs that are punishable ...
is breach of a non-contractual duty which has caused damage to the plaintiff giving rise to a civil
cause of action A cause of action or right of action, in law, is a set of facts sufficient to justify suing to obtain money or property, or to justify the enforcement of a legal right against another party. The term also refers to the legal theory upon which a ...
and for which remedy is available. If a remedy does not exist, a tort has not been committed since the rationale of tort law is to provide a remedy to the person who has been wronged. While Indian tort law is generally derived from
English law English law is the common law legal system of England and Wales, comprising mainly criminal law and civil law, each branch having its own courts and procedures. Principal elements of English law Although the common law has, historically, b ...
, there are certain differences between the two systems. Indian tort law uniquely includes remedies for constitutional torts, which are actions by the government that infringe upon rights enshrined in the
Constitution A constitution is the aggregate of fundamental principles or established precedents that constitute the legal basis of a polity, organisation or other type of entity and commonly determine how that entity is to be governed. When these pr ...
, as well as a system of
absolute liability Absolute liability is a standard of legal liability found in tort and criminal law of various legal jurisdictions. To be convicted of an ordinary crime, in certain jurisdictions, a person must not only have committed a criminal action but also ha ...
for businesses engaged in hazardous activity. As tort law is similar in nature across common law jurisdictions, courts have readily referred to
case law Case law, also used interchangeably with common law, is law that is based on precedents, that is the judicial decisions from previous cases, rather than law based on constitutions, statutes, or regulations. Case law uses the detailed facts of ...
from other common law jurisdictions such as the UK, Australia, and Canada in addition to domestic precedent. However, attention is given to local norms and conditions, as well as India’s distinct constitutional framework in applying foreign precedent. The legislature have also created statutes to provide for certain social conditions. Similar to other common law countries, aspects of tort law have been codified. Certain conduct which gives rise to a cause of action under tort law is additionally criminalised by the
Indian Penal Code The Indian Penal Code (IPC) is the official criminal code of India. It is a comprehensive code intended to cover all substantive aspects of criminal law. The code was drafted on the recommendations of first law commission of India established ...
or other criminal legislation. Where a tort also constitutes a criminal offence, its prosecution by the state does not preclude the aggrieved party from seeking a remedy under tort law. The overlap between the two areas of law is a result of the distinct purposes each serves and the nature of the remedies each provides. Tort law aims to hold a tortfeasor accountable and consequently tort actions are brought directly by the aggrieved party in order to seek damages, whereas criminal law aims to punish and deter conduct deemed to be against the interests of society and criminal actions are thus brought by the state and penalties include imprisonment, fines, or execution. In India, as in the majority of common law jurisdictions, the
standard of proof In a legal dispute, one party has the burden of proof to show that they are correct, while the other party had no such burden and is presumed to be correct. The burden of proof requires a party to produce evidence to establish the truth of facts ...
in tort cases is the
balance of probabilities In a legal dispute, one party has the burden of proof to show that they are correct, while the other party had no such burden and is presumed to be correct. The burden of proof requires a party to produce evidence to establish the truth of facts ...
as opposed to the reasonable doubt standard used in criminal cases or the
preponderance of the evidence In a legal dispute, one party has the burden of proof to show that they are correct, while the other party had no such burden and is presumed to be correct. The burden of proof requires a party to produce evidence to establish the truth of facts ...
standard used in American tort litigation, although the latter is extremely similar in practice to the balance of probabilities standard. Similar to the constitutional
presumption of innocence The presumption of innocence is a legal principle that every person accused of any crime is considered innocent until proven guilty. Under the presumption of innocence, the legal burden of proof is thus on the prosecution, which must presen ...
in Indian criminal law, the burden of proof is on the plaintiff in tort actions in India. India, like the majority of common law jurisdictions in Asia and Africa, does not permit the use of juries in civil or criminal trials, in direct contrast to America and the Canadian common law provinces which retain civil juries as well as to jurisdictions like
England and Wales England and Wales () is one of the three legal jurisdictions of the United Kingdom. It covers the constituent countries England and Wales and was formed by the Laws in Wales Acts 1535 and 1542. The substantive law of the jurisdiction is En ...
or
New Zealand New Zealand ( mi, Aotearoa ) is an island country in the southwestern Pacific Ocean. It consists of two main landmasses—the North Island () and the South Island ()—and over 700 smaller islands. It is the sixth-largest island coun ...
which permit juries in a limited set of tort actions.


Property law


Tax law

Indian tax law involves several different taxes levied by different governments. Income Tax is levied by the Central Government under the Income Tax Act 1961. Customs and excise duties are also levied by the Central government. Sales tax is levied under VAT legislation at the state level. Since a new tax reform in the form of GST was levied through constitutional amendment and came into existence since 1st July 2017 which took the place of excise duties and VAT. The authority to levy a tax is derived from the
Constitution of India The Constitution of India ( IAST: ) is the supreme law of India. The document lays down the framework that demarcates fundamental political code, structure, procedures, powers, and duties of government institutions and sets out fundamental ...
which allocates the power to levy various taxes between the Centre and the State. An important restriction on this power is Article 265 of the Constitution which states that "No tax shall be levied or collected except by the authority of law." Therefore, each tax levied or collected has to be backed by an accompanying law, passed either by the
Parliament In modern politics, and history, a parliament is a legislative body of government. Generally, a modern parliament has three functions: representing the electorate, making laws, and overseeing the government via hearings and inquiries. Th ...
or the
State Legislature A state legislature is a legislative branch or body of a political subdivision in a federal system. Two federations literally use the term "state legislature": * The legislative branches of each of the fifty state governments of the United Sta ...
. In 2010-11, the gross tax collection amounted to 7.92 billion (
Long scale The long and short scales are two of several naming systems for integer powers of ten which use some of the same terms for different magnitudes. For whole numbers smaller than 1,000,000,000 (109), such as one thousand or one million, the t ...
), with direct tax and indirect tax contributing 56% and 44% respectively.


Central Board of Direct Taxes

The
Central Board of Direct Taxes Taxes in India are levied by the Central Government and the State Governments by virtue of powers conferred to them from the Constitution of India. Some minor taxes are also levied by the local authorities such as the Municipality. The author ...
(CBDT) is a part of the Department of Revenue in the Ministry of Finance, Government of
India India, officially the Republic of India (Hindi: ), is a country in South Asia. It is the List of countries and dependencies by area, seventh-largest country by area, the List of countries and dependencies by population, second-most populous ...
. The CBDT provides essential inputs for policy and planning of
direct taxes Although the actual definitions vary between jurisdictions, in general, a direct tax or income tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. There is a di ...
in India and is also responsible for administration of the direct tax laws through Income Tax Department. The CBDT is a
statutory authority A statutory body or statutory authority is a body set up by law (statute) that is authorised to implement certain legislation on behalf of the relevant country or state, sometimes by being empowered or delegated to set rules (for example re ...
functioning under the Central Board of Revenue Act, 1963. It is India’s official
FATF The Financial Action Task Force (on Money Laundering) (FATF), also known by its French name, ''Groupe d'action financière'' (GAFI), is an intergovernmental organisation founded in 1989 on the initiative of the G7 to develop policies to combat mo ...
unit. The Central Board of Revenue as the Department apex body charged with the administration of taxes came into existence as a result of the Central Board of Revenue Act, 1924. Initially the Board was in charge of both direct and indirect taxes. However, when the administration of taxes became too unwieldy for one Board to handle, the Board was split up into two, namely the Central Board of Direct Taxes and Central Board of Excise and Customs with effect from 1 January 1964. This bifurcation was brought about by constitution of the two Boards u/s 3 of the Central Boards of Revenue Act, 1963.


Income Tax Act of 1961

The major tax enactment is the ''Income Tax Act '' of 1961 passed by the
Parliament In modern politics, and history, a parliament is a legislative body of government. Generally, a modern parliament has three functions: representing the electorate, making laws, and overseeing the government via hearings and inquiries. Th ...
, which establishes and governs the taxation of the incomes of individuals and corporations. This Act imposes a tax on income under the following five heads: * Income from house and property, * Income from business and profession, * Income from salaries, * Income in the form of Capital gains, and * Income from other sources However, this Act may soon be repealed and be replaced with a new Act consolidating the law relating to Income Tax and Wealth Tax, the new proposed legislation is called the
Direct Taxes Code Income tax in India is governed by Entry 82 of the Union List of the Seventh Schedule to the Constitution of India, empowering the central government to tax non-agricultural income; agricultural income is defined in Section 10(1) of the In ...
(to become the Direct Taxes Code, Act 2010). Act was referred to Parliamentary standing committee which has submitted its recommendations. Act is expected to be implemented with changes from the Financial Year 2013–14.


Goods and Services Tax

Goods and Services Tax (India) Goods and Services Tax (GST) is an indirect tax (or consumption tax) used in India on the supply of goods and services. It is a comprehensive, multistage, destination-based tax: comprehensive because it has subsumed almost all the indirect taxe ...
is a comprehensive indirect tax on manufacture, sale and consumption of goods and services throughout India to replace taxes levied by the central and state governments. It was introduced as The Constitution (One Hundred and First Amendment) Act 2016, following the passage of Constitution 101st Amendment Bill. The GST is governed by GST Council and its Chairman is
Nirmala Sitaraman Nirmala Sitharaman (born 18 August 1959) is an Indian economist and politician serving as the Minister of Finance and Corporate Affairs of India since 2019. She is a member of the Rajya Sabha, upper house of the Indian Parliament, since 2014. S ...
, Finance Minister of India. This method allows GST - registered businesses to claim tax credit to the value of GST they paid on purchase of goods or services as part of their normal commercial activity. Administrative responsibility would generally rest with a single authority to levy tax on goods and services. Exports would be considered as zero-rated supply and imports would be levied the same taxes as domestic goods and services adhering to the destination principle in addition to the Customs Duty which will not be subsumed in the GST. Introduction of Goods and Services Tax (GST) is a significant step in the reform of indirect taxation in India. Amalgamating several Central and State taxes into a single tax would mitigate cascading or double taxation, facilitating a common national market. The simplicity of the tax should lead to easier administration and enforcement. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which is currently estimated at 25%-30%, free movement of goods from one state to another without stopping at state borders for hours for payment of state tax or entry tax and reduction in paperwork to a large extent. GST came into effect on 1 July 2017.


Trust law

Trust law in India is mainly codified in the
Indian Trusts Act Indian Trusts Act, 1882 is a law in India relating to private trusts and trustees. The Act defines what would lawfully be called as a trust and who can legally be its trustees and provides a definition for them. The Indian Trusts Amendment Bill ...
of 1882, which came into force on 1 March 1882. It extends to the whole of India except for the state of
Jammu and Kashmir Jammu and Kashmir may refer to: * Kashmir, the northernmost geographical region of the Indian subcontinent * Jammu and Kashmir (union territory), a region administered by India as a union territory * Jammu and Kashmir (state), a region administered ...
and
Andaman and Nicobar Islands The Andaman and Nicobar Islands is a union territory of India consisting of 572 islands, of which 37 are inhabited, at the junction of the Bay of Bengal and the Andaman Sea. The territory is about north of Aceh in Indonesia and separated f ...
. Indian law follows principles of English law in most areas of law, but the law of trusts is a notable exception. Indian law does not recognize "double ownership", and a beneficiary of trust property is not the equitable owner of the property in Indian law.


Family law – personal law

Family laws in India are different when
Warren Hastings Warren Hastings (6 December 1732 – 22 August 1818) was a British colonial administrator, who served as the first Governor of the Presidency of Fort William (Bengal), the head of the Supreme Council of Bengal, and so the first Governor-General ...
in 1772 created provisions prescribing Hindu law for Hindus and Islamic law for Muslims, for litigation relating to personal matters. However, after independence, efforts have been made to modernise various aspects of personal law and bring about uniformity among various religions. Recent reform has affected custody and guardianship laws, adoption laws, succession laws, and laws concerning domestic violence and child marriage.


Hindu Law

As far as Hindus are concerned ''
Hindu Law Hindu law, as a historical term, refers to the code of laws applied to Hindus, Buddhists, Jains and Sikhs in British India. Hindu law, in modern scholarship, also refers to the legal theory, jurisprudence and philosophical reflections on the nat ...
'' is a specific branch of law. Though the attempt made by the first parliament after independence did not succeed in bringing forth a Hindu Code comprising the entire field of Hindu family law, laws could be enacted touching upon all major areas that affect family life among Hindus in India. Jains, Sikhs and Buddhists are also covered by Hindu law.


Muslim law

Indian Muslims' personal laws are based upon the
Sharia Sharia (; ar, شريعة, sharīʿa ) is a body of religious law that forms a part of the Islamic tradition. It is derived from the religious precepts of Islam and is based on the sacred scriptures of Islam, particularly the Quran and the H ...
, which is thus partially applied in India, and laws and legal judgements adapting and adjusting Sharia for Indian society. The portion of the ''
fiqh ''Fiqh'' (; ar, فقه ) is Islamic jurisprudence. Muhammad-> Companions-> Followers-> Fiqh. The commands and prohibitions chosen by God were revealed through the agency of the Prophet in both the Quran and the Sunnah (words, deeds, and e ...
'' applicable to Indian Muslims as personal law is termed Mohammedan law. Despite being largely uncodified, Mohammedan law has the same legal status as other codified statutes. The development of the law is largely on the basis of judicial precedent, which in recent times has been subject to review by the courts. The concept of the judicial precedent and of 'review by the courts' is a key component of the British
common law In law, common law (also known as judicial precedent, judge-made law, or case law) is the body of law created by judges and similar quasi-judicial tribunals by virtue of being stated in written opinions."The common law is not a brooding omniprese ...
upon which Indian law is based. The contribution of Justice V.R. Krishna Iyer in the matter of interpretation of the statutory as well as personal law is significant. Sunni Law: *
Quran The Quran (, ; Standard Arabic: , Quranic Arabic: , , 'the recitation'), also romanized Qur'an or Koran, is the central religious text of Islam, believed by Muslims to be a revelation from God. It is organized in 114 chapters (pl.: , ...
* Sunna or Ahdis (Tradition of the Prophet) * Ijma (Unanimous Decision of the Jurists) * Qiyas ( Analogical deduction) As per Shia Law: Usooli Shia * Quran * Tradition (only those that have come from the family of the Prophet) * Ijma (only those confirmed by Imams) * Reasons Akhbari Shia * Tradition (only those that have come from the family of the Prophet)
Polygamy Crimes Polygamy (from Late Greek (') "state of marriage to many spouses") is the practice of marrying multiple spouses. When a man is married to more than one wife at the same time, sociologists call this polygyny. When a woman is marr ...
and triple talaq is a subject of debate from long time. It has been abolished in many Islamic countries, but still holds its legal validity in the secular country of India. Supreme court asked the central government for its views, to which it replied that polygamy should be done away with.


Christian Law

For Christians, a distinct branch of law known as Christian Law, mostly based on specific statutes, applies. Christian law of
Succession Succession is the act or process of following in order or sequence. Governance and politics *Order of succession, in politics, the ascension to power by one ruler, official, or monarch after the death, resignation, or removal from office of ...
and
Divorce Divorce (also known as dissolution of marriage) is the process of terminating a marriage or marital union. Divorce usually entails the canceling or reorganizing of the legal duties and responsibilities of marriage, thus dissolving th ...
in India have undergone changes in recent years. The Indian Divorce (Amendment) Act of 2001 has brought in considerable changes in the grounds available for divorce. By now Christian law in India has emerged as a separate branch of law. It covers the entire spectrum of family law so far as it concerns Christians in India. Christian law, to a great extent is based on English law but there are laws that originated on the strength of customary practices and precedents. Christian family law has now distinct sub branches like laws on
marriage Marriage, also called matrimony or wedlock, is a culturally and often legally recognized union between people called spouses. It establishes rights and obligations between them, as well as between them and their children, and between ...
, divorce, restitution, judicial separation, succession,
adoption Adoption is a process whereby a person assumes the parenting of another, usually a child, from that person's biological or legal parent or parents. Legal adoptions permanently transfer all rights and responsibilities, along with filiation, fro ...
, guardianship, maintenance, custody of minor children and relevance of
canon law Canon law (from grc, κανών, , a 'straight measuring rod, ruler') is a set of ordinances and regulations made by ecclesiastical authority (church leadership) for the government of a Christian organization or church and its members. It is t ...
and all that regulates familial relationship.


Parsi law

The Parsi law is the law governing the
Parsi Parsis () or Parsees are an ethnoreligious group of the Indian subcontinent adhering to Zoroastrianism. They are descended from Persians who migrated to Medieval India during and after the Arab conquest of Iran (part of the early Muslim conq ...
Zoroastrian Zoroastrianism is an Iranian religion and one of the world's oldest organized faiths, based on the teachings of the Iranian-speaking prophet Zoroaster. It has a dualistic cosmology of good and evil within the framework of a monotheisti ...
community.


Nationality law

Nationality law or citizenship law is mainly codified in the
Constitution of India The Constitution of India ( IAST: ) is the supreme law of India. The document lays down the framework that demarcates fundamental political code, structure, procedures, powers, and duties of government institutions and sets out fundamental ...
and the Citizenship Act of 1955. Although the Constitution of India bars
multiple citizenship Multiple/dual citizenship (or multiple/dual nationality) is a legal status in which a person is concurrently regarded as a national or citizen of more than one country under the laws of those countries. Conceptually, citizenship is focused on ...
, the
Parliament of India The Parliament of India ( IAST: ) is the supreme legislative body of the Republic of India. It is a bicameral legislature composed of the president of India and two houses: the Rajya Sabha (Council of States) and the Lok Sabha (House of ...
passed on 7 January 2004, a law creating a new form of very limited
dual nationality Multiple/dual citizenship (or multiple/dual nationality) is a legal status in which a person is concurrently regarded as a national or citizen of more than one country under the laws of those countries. Conceptually, citizenship is focused on ...
called ''Overseas Citizenship of India''. Overseas citizens of India have no form of political rights or participation in the government, however, and there are no plans to issue to overseas citizens any form of Indian passport.


Law enforcement

Law enforcement in India is undertaken by numerous
law enforcement agencies A law enforcement agency (LEA) is any government agency responsible for the enforcement of the laws. Jurisdiction LEAs which have their ability to apply their powers restricted in some way are said to operate within a jurisdiction. LEA ...
. Like many federal structures, the nature of the Constitution of India mandates law and order as a subject of the state, therefore the bulk of the policing lies with the respective states and territories of India. At the federal level, the many agencies are part of the Union Ministry of Home Affairs, and support the states in their duties. Larger cities also operate
metropolitan police The Metropolitan Police Service (MPS), formerly and still commonly known as the Metropolitan Police (and informally as the Met Police, the Met, Scotland Yard, or the Yard), is the territorial police force responsible for law enforcement and ...
forces, under respective state governments. All senior police officers in the state police forces, as well as those in the federal agencies, are members of the
Indian Police Service The Indian Police Service ( IPS) is a civil service under the All India Services. It replaced the Indian Imperial Police in 1948, a year after India became independent from the British Raj. Along with the Indian Administrative Service ( ...
(IPS) and Indian Revenue Service (IRS), two of the several kinds of civil services. They are recruited by the
Union Public Service Commission The Union Public Service Commission ( ISO: ), commonly abbreviated as UPSC, is India's premier central recruitment agency for recruitment of all the Group 'A' officers under Government of India. It is responsible for appointments to and exam ...
.


Police Force

The federal police are controlled by the central
Government of India The Government of India ( ISO: ; often abbreviated as GoI), known as the Union Government or Central Government but often simply as the Centre, is the national government of the Republic of India, a federal democracy located in South Asia, ...
. The majority of federal law enforcement agencies are controlled by the
Ministry of Home Affairs An interior ministry (sometimes called a ministry of internal affairs or ministry of home affairs) is a government department that is responsible for internal affairs. Lists of current ministries of internal affairs Named "ministry" * Ministry ...
. The head of each of the federal law enforcement agencies is always an
Indian Police Service The Indian Police Service ( IPS) is a civil service under the All India Services. It replaced the Indian Imperial Police in 1948, a year after India became independent from the British Raj. Along with the Indian Administrative Service ( ...
officer (IPS). The constitution assigns responsibility for maintaining law and order to the states and territories, and almost all routine policing—including apprehension of criminals—is carried out by state-level police forces. The constitution also permits the central government to participate in police operations and organization by authorizing the maintenance of the Indian Police Service.
Indian Indian or Indians may refer to: Peoples South Asia * Indian people, people of Indian nationality, or people who have an Indian ancestor ** Non-resident Indian, a citizen of India who has temporarily emigrated to another country * South Asia ...


Law reforms

Government usually appoints
Law Commission A law commission, law reform commission, or law revision commission is an independent body set up by a government to conduct law reform; that is, to consider the state of laws in a jurisdiction and make recommendations or proposals for legal chang ...
panels to study and make non-binding recommendations for the law reform. In first 65 years 1,301 obsolete laws were repealed, including 1029 old laws in 1950 by
Jawaharlal Nehru Pandit Jawaharlal Nehru (; ; ; 14 November 1889 – 27 May 1964) was an Indian Anti-colonial nationalism, anti-colonial nationalist, secular humanist, social democrat— * * * * and author who was a central figure in India du ...
and 272 old laws in 2004 by
Atal Bihari Vajpayee Atal Bihari Vajpayee (; 25 December 1924 – 16 August 2018) was an Indian politician who served three terms as the 10th prime minister of India, first for a term of 13 days in 1996, then for a period of 13 months fr ...
. After that 1,824 such laws were repealed by
Narendra Modi Narendra Damodardas Modi (; born 17 September 1950) is an Indian politician serving as the 14th and current Prime Minister of India since 2014. Modi was the Chief Minister of Gujarat from 2001 to 2014 and is the Member of Parliament from ...
government between May 2014 to December 2017, taking the total to 3,125.Lok Sabha passes 2 bills to repeal 245 archaic laws
,
The Economic Times ''The Economic Times'' is an Indian English-language business-focused daily newspaper. It is owned by The Times Group. ''The Economic Times'' began publication in 1961. As of 2012, it is the world's second-most widely read English-language bu ...
, 19 December 2017.
,;l ''


Subordinate legislation in India

Subordinate, delegated or secondary legislation covers rules, regulations, by-laws, sub-rules, orders, and notification. * rule: according to the General Clauses Acts, 1897, "rule" shall mean a rule made in exercise of a power conferred by any enactment, and shall include a Regulation made as a rule under any enactment.


See also

* History of Indian law * Central Bureau of Investigation * Law enforcement in India * Legal systems of the world * Indian criminal law


References


Citations


Sources

* * * * * * Kane, P.V. History of Dharmaśāstra * Shourie, A. (2012). World of Fatwas or the Sharia in action.
Harpercollins HarperCollins Publishers LLC is one of the Big Five English-language publishing companies, alongside Penguin Random House, Simon & Schuster, Hachette, and Macmillan. The company is headquartered in New York City and is a subsidiary of News C ...
India. . * Shourie, Arun (2002). Courts and their judgments: Premises, prerequisites, consequences. New Delhi: Rupa. . {{DEFAULTSORT:Law in India