This article discusses key aspects relating to smart metering in India, including its regulation, financing and legal concerns, as well as points of comparison with the roll-out of the smart metering system in the UK, a process which began in 2011.  

On August 3, 2023, the Digital Personal Data Protection Bill, 2023 (“DPDP Bill”) was introduced by the Central Government in the Indian Parliament. Once enacted, the DPDP Bill will replace Section 43A of the Information Technology Act, 2000 and the Information Technology (Reasonable Security Practices and Procedures and Sensitive Personal Data of Information) Rules, 2011.

This article attempts to analyse the legislative intent behind the scheme of advance ruling in Chapter XIX-B of the Income-tax Act, 1961,  amendment whereof, vide the Finance Act, 2021, is likely to perpetuate an environment of uncertainty, consequently, being counter-productive, when viewed against the legislative intent with which this mechanism was introduced.