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Case: Dr. Malabika Bhattacharjee vs. Internal Complaints Committee, Vivekananda College & Others Court: High Court of Calcutta Date of Judgement: 27 November 2020 Background The Calcutta High Court considered whether a complaint of sexual harassment under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 (“POSH Act”) could be entertained where the complainant and the alleged perpetrator were of the same gender. The petitioner, Dr. Malabika Bhattacharjee, challenged the proceedings initiated by the Internal Complaints Committee (“ICC”) of Vivekananda College. She argued that the POSH Act could not apply to a complaint between persons of the same gender and that the allegations made against her did not fall within the definition of “sexual harassment” under Section 2(n) of the Act. Facts The petitioner, Dr. Malabika Bhattacharjee, faced a complaint of sexual harassment before the Internal Complaints Committee (ICC) of Vivekananda College. The petitioner and the complainant were both of the same gender. The petitioner therefore argued that the POSH Act, 2013 could not apply to a complaint between persons of the same gender. The petitioner also argued that the allegations mainly concerned vilifying and defaming the complainant in public and did not amount to “sexual harassment” under Section 2(n) of the POSH Act. The complainant, however, argued that the POSH framework could cover same-gender complaints, particularly because the term “respondent” under Section 2(m) refers to “a person”. The authorities supported this position and argued that the complaint could be proceeded with under the POSH Act. Issues The main issues were: Whether a complaint of sexual harassment between persons of the same gender can be entertained under the POSH Act, 2013. Whether the allegations made in the complaint were capable of falling within the definition of “sexual harassment” under Section 2(n). Judgement 1. Same-Gender Complaints are Maintainable under the POSH Act: The Court held that a complaint under the POSH Act is not automatically excluded merely because the complainant and respondent are of the same gender. Section 2(m) defines a “respondent” as “a person” and does not restrict the respondent to any particular gender. 2. Sexual Harassment Cannot be Determined Solely by Gender: The Court observed that sexual harassment must be understood in the context of dignity, gender and sexuality. Therefore, a person of the same gender can also engage in conduct that violates another person's dignity or modesty and may fall within Section 2(n) of the POSH Act. 3. Prohibited Conduct under Section 3 is Not Gender-Specific: The Court noted that the circumstances referred to in Section 3(2), including creating an intimidating, offensive or hostile work environment or subjecting a person to humiliating treatment, can occur between persons of any gender. 4. Complaint was Maintainable: On this basis, the Court held that the complaint was maintainable under the POSH Act. The complaint could not be rejected at the threshold merely because the petitioner and the complainant were of the same gender. 5. Merits of Allegations Not Decided: The Court clarified that it had not examined whether the allegations were actually proved. The competent authority was left free to consider the complaint and determine the allegations independently on their merits. 6. Opportunity for Cross-Examination: The Court also directed that the petitioner be given an opportunity to cross-examine the complainant, as the petitioner's right to cross-examination had been closed while the writ proceedings were pending. Can a male file a complaint under the POSH Act? Under the POSH Act, the statutory complaint mechanism is available only to an “aggrieved woman”. Therefore, a male employee cannot file a complaint under Section 9 of the POSH Act. However, this does not mean that the respondent must also be a woman. Section 2(m) defines a “respondent” as “a person”, making the respondent gender-neutral. In Dr. Malabika Bhattacharjee vs. Internal Complaints Committee, Vivekananda College & Others., the Calcutta High Court accordingly held that a complaint by a woman against another woman is maintainable. POSH is gender-specific as to the complainant, but gender-neutral as to the respondent. Organisations can provide broader protection through internal policies without treating those mechanisms as statutory POSH proceedings. Key Takeaways Same-gender complaints are maintainable: An ICC should not reject a complaint solely because the complainant and respondent are of the same gender. Gender of the respondent is not determinative: Section 2(m) uses the term “a person” and does not restrict a respondent to a particular gender. Assess conduct, not gender: The IC should examine whether the alleged conduct falls within Section 2(n) and/or the circumstances contemplated under Section 3(2), rather than assuming that sexual harassment can only occur between persons of different genders. Hostile or humiliating conduct matters: Conduct creating an intimidating, offensive or hostile work environment, or subjecting a person to humiliating treatment, may be relevant even in a same-gender complaint. Do not decide maintainability based on merits: The IC should distinguish between whether a complaint is maintainable and whether the allegations are proved. A complaint should not be dismissed at the threshold merely because of the gender of the parties. Follow principles of natural justice: The Court also emphasised procedural fairness, including providing the respondent an appropriate opportunity to cross-examine the complainant where applicable.

The Government has increased the statutory wage ceiling for mandatory Employee Provident Fund (EPF) coverage from ₹15,000 to ₹25,000 per month, with effect from 17 September 2026. The change has been notified under Section 2(89) of the Code on Social Security, 2020, and replaces the earlier ₹15,000 ceiling. The revised ceiling is expected to bring employees earning wages between ₹15,000 and ₹25,000 per month within mandatory EPF coverage, subject to the applicable statutory provisions. The change has implications for both employees and employers. An Employees’ Provident Fund Organisation (EPFO) press release dated 17 September 2026 notes that employees will be able to make EPF contributions on the enhanced wage ceiling, while employers will have a corresponding higher EPF contribution obligation. It also highlights the potential for higher pension benefits for employees. What the Revised EPF Wage Ceiling Means The easiest way to understand the change is through an employee whose applicable EPF wages are ₹25,000 per month. Earlier ₹15,000 ceiling and Employee drawing ₹25,000 wages Revised ₹25,000 ceiling and Employee drawing ₹25,000 wages Revised ₹25,000 ceiling and Employee drawing wages of ₹20,000 Applicable wages ₹25,000 ₹25,000 ₹20,000 Employer contribution @ 12% ₹1,800 ₹3,000 ₹2,400 Additional employer contribution — ₹1,200/month ₹600/month Thus, where the revised ceiling applies, the employer contribution can increase at the most by ₹1,200 per employee per month (for an employee earning wages amounting to ₹25,000). The increase should not, however, be understood as a new 12% contribution rate or as a maximum salary limit. The notification changes the statutory wage ceiling for mandatory coverage from ₹15,000 to ₹25,000. Impact on Employees The revised ceiling can provide employees with higher EPF savings and access to the applicable EPF, Employees’ Pension Scheme and Employees’ Deposit Linked Insurance benefits. The notification also indicates that higher employee contributions can support a higher pension entitlement. The accompanying EPFO press release further states that enhanced contributions will be credited to the employee's EPF account and earn interest at the applicable rate. It refers to the current financial year's interest rate of 8.25% and states that workers can withdraw contributions up to 75% immediately, subject to the applicable claim process and conditions. The release also states that eligible claims of up to ₹5 lakh are being auto-settled within three days through the Centralised IT Enabled System (CITES) technology platform. Will Take-Home Salary Change? It may, depending on the organisation's salary structure. Where the additional employer PF contribution is accommodated within the existing CTC, a greater portion of the CTC may be allocated towards PF and the employee's in-hand pay may consequently reduce. For example, if the employer contribution increases by ₹1,200 per month and the CTC remains unchanged, the employee's take-home component could correspondingly be lower. However, if the employer increases the CTC to accommodate the additional contribution, there may be no corresponding reduction in take-home salary. Accordingly, non-profit organisations should assess the impact based on their existing CTC and payroll structure, rather than assuming that the revised ceiling will automatically reduce take-home pay. Employer Incentive under Pradhan Mantri Viksit Bharat Rozgar Yojana (PMVBRY) PMVBRY provides incentives to employers for generating additional employment across sectors, with a special extension for the manufacturing sector. The employer must be an EPFO-registered establishment and must create the prescribed number of additional jobs: Establishments with fewer than 50 employees must add at least 2 employees to its payroll, while establishments with 50 or more employees must add at least 5 employees. The additional employees must be retained for at least six months. The incentive is linked to the wages of the additional employee: EPF wages up to ₹10,000 – incentive of up to ₹1,000/month EPF wages above ₹10,000 and up to ₹20,000 – ₹2,000/month EPF wages above ₹20,000, up to a salary of ₹1 lakh – ₹3,000/month The incentive is available for two years. For eligible manufacturing establishments, it is extended to the third and fourth years as well. The Government specifically describes the benefit as “per additional employment per month” and says employers receive up to ₹3,000 per month for each additional employee who is retained for at least six months Implications for Non-Profit Organisations · Identify affected employees: Non-profit organisations should review employees currently earning wages between ₹15,000 and ₹25,000 per month and identify those who may now fall within mandatory EPFO coverage. · Review payroll and contribution obligations: Payroll systems should be reviewed to ensure that the revised ceiling is appropriately reflected and that employer and employee contributions are correctly calculated. · Assess the financial impact: Non-profit organisations should calculate the additional employer contribution for affected employees and factor the increased cost into their payroll and annual budgets. · Review CTC structures: Organisations should determine whether employer PF is included within existing CTC or paid in addition to CTC. This will help assess any potential impact on employee take-home salary. · Complete EPFO formalities: HR/payroll teams should review Universal Account Number (UAN), Know your Customer (KYC), enrolment and other relevant EPFO records for employees who become newly covered. · Since PMVBRY covers employers across sectors, non-profit organisations are not excluded merely because it is a non-profit. The key question is whether the non-profit organisation is an EPFO-registered establishment and satisfies the scheme's requirements for additional employment and employee retention. · The revised EPF contribution can either be implemented for the entire month of September 2026, or on a pro-rata basis from 17 September 2026 onwards, with the earlier contribution of ₹1,800 continuing to apply for the period from 1-16 September 2026.

(Sections 351–353, Income Tax Act, 2025—Part B of Chapter XVII: Special Provisions for Registered Non-Profit Organisations) Note: As part of the transition to the Income Tax Act, 2025, the concepts of "previous year" and "assessment year" have been replaced with a single concept of a "tax year". Throughout the series, "tax year" refers to the financial year beginning on 1 April and ending on 31 March. Introduction This is the sixth issue in a seven-part series explaining how the Income Tax Act, 2025 ("the Act") taxes Registered Non-Profit Organisations ("RNPOs"). In the previous issue, Compliance Requirements Applicable to an RNPO, we explored the key obligations an RNPO must fulfil to maintain its tax exemption, including maintaining books of account, getting them audited, filing the return of income, and investing funds only in permitted modes. This issue examines what happens when an RNPO fails to comply with its obligations under the Income Tax Act, 2025, breaches conditions attached to its registration or exemption, or otherwise ceases to qualify for the tax-exempt regime. Tax Consequences for RNPOs The Act provides for different consequences depending on the nature of the violation or event: Consequence 1: Specified violations and Cancellations of Registration: Certain lapses that can lead to cancellation of an RNPO's registration altogether, and can trigger a one-time exit tax on the RNPO's accumulated assets. Consequence 2: Other Violations — Loss of Exemption Without Cancellation: Narrower, more procedural lapses (such as not maintaining books, not getting audited, or not filing a return) that cause the RNPO to lose exemption for that specific tax year, without necessarily cancelling its registration. Consequence 3: Tax on accreted income: In specified circumstances where an RNPO’s registration or exempt status ceases or changes including cancellation, certain changes to its objects, conversion, merger or dissolution, the RNPO may also become liable to additional tax on its accreted income, broadly reflecting the value of assets accumulated during the period of exemption. Consequence 1: Specified Violations and Cancellation of RNPO Registration What Counts as a "Specified Violation"? Following are the closed list of situations that amount to a specified violation as per Section 351 of the Income Tax Act 2025. Misapplication of income: Any income of the RNPO has been applied for purposes other than its stated objects. (Refer “Note 1”) Unauthorised commercial activity: The RNPO (other than an RNPO carrying out advancement of any other object of general public utility) carries out a commercial activity that is not ancillary to the attainment of its objectives and does not maintain separate books of accounts for such activities (Section 345). Private religious application: Any part of the RNPO's total income which has been applied for private religious purposes that do not benefit the public at large. Benefit to a particular religious community or caste: An RNPO set up for a charitable purpose after the Act commenced applies income for the benefit of a specific religious community or caste (other than Scheduled Castes, Scheduled Tribes, backward classes, women, or children). Activities not genuine, or not run as registered: The RNPO's activities are not genuine, or are not carried out in line with the conditions on which it was registered. (Refer “Note 1”) Non-compliance with other laws: The RNPO has failed to comply with a requirement under any other law referred to in Section 332(7)(a), and this failure has either not been disputed or has become final. False information at the time of registration: The RNPO's original registration application contained false or incorrect information. Note 1: Distinguishing “Misapplication of Income” from “Non-Genuine Activity” These may appear similar in practice, but they address different forms of non-compliance. Misapplication of Income: Income applied other than for the RNPO’s objects: This concerns how the RNPO uses its income. The RNPO and its activities may be genuine, but a particular expenditure may fall outside its stated objects. The key question is whether the income has been applied for a permitted purpose. For example, where an RNPO incurs expenditure on a programme that does not fall within its stated charitable objectives, the issue is the application of income. Evidence such as expenditure records and the connection between the expenditure and the RNPO’s objects would be relevant. Non Genuine Activity: Activity not genuine, or registration conditions not complied with: This concerns what the RNPO actually does and whether it complies with the conditions of its registration. It may arise where a reported activity is not genuinely carried out, or where the organisation operates in breach of a registration condition. For example, expenditure may appear to relate to a charitable programme on paper, while the underlying programme is not actually being carried out. In such cases, evidence of the actual activities undertaken and compliance with the registration conditions would be relevant. The key takeaway is that an RNPO responding to a show-cause notice should identify the specific nature of the alleged violation and address it directly using corresponding evidence. How is a Specified Violation Established? A specified violation isn't self-declared but is established through a formal process initiated by the Principal Commissioner or Commissioner (PCIT/CIT): Trigger: The PCIT/CIT notices a possible violation during any tax year, receives a reference from the Assessing Officer, or the RNPO is selected under the risk management strategy of the board. Inquiry: The PCIT/CIT calls for documents or information from the RNPO, or makes any inquiry considered necessary. Order: After giving the RNPO a reasonable opportunity to be heard, the PCIT/CIT either: Cancels the registration, for that tax year and all subsequent tax years, if satisfied that a specified violation has occurred; or Does not cancel the registration, if not satisfied that a violation has occurred. Timeline: This order must be passed within six months from the end of the quarter in which the first notice calling for documents, information, or inquiry was issued. Communication: A copy of the order is sent to both the Assessing Officer and the RNPO. What Happens Once a Specified Violation is Established? If an order of cancellation of registration is passed by the PCIT/CIT, this triggers further tax consequences for the RNPO as follows: Loss of exemption for the RNPO's entire income: If registration is cancelled, the RNPO's income for the tax year in which the violation occurred, and all subsequent tax years, ceases to be eligible for exemption. The RNPO's income is then taxed in full, as ordinary income, and not merely the portion connected to the violation. (Refer "Note 2") Possible additional tax on accreted income: Tax on accreted income is a one-time, additional levy on the RNPO's net assets at the maximum marginal rate. (Covered in detail under "Tax on accreted income" later in this issue.) Note 2: Consequences of Cancellation No automatic revival of exempt status: Cancellation does not reverse itself with time or with subsequent compliance. To regain exempt status, the RNPO would need to apply afresh for registration under Section 332. (Refer Issue 1: Registration of Non-Profit Organisations under the Income Tax Act, 2025). Right of appeal: A cancellation order is an appealable order under section 362 of the act. If, after inquiry and giving the RNPO an opportunity to be heard, the PCIT/CIT is satisfied that a specified violation has occurred, the section provides for cancellation of the RNPO’s registration. The tax consequences, such as loss of exemption and, where applicable, tax on accreted income, follow from the cancellation. Consequence 2: Other Violations — Loss of Exemption Without Cancellation The other violations deal with a narrower set of lapses that do not, by themselves, put the RNPO's registration at risk, but do result in the RNPO losing its exemption for the tax year in which the lapse occurs. These "other violations" are: Failure to maintain books of account Failure to get the accounts audited Failure to furnish a return of income Unauthorised commercial activity carried out under the "advancement of any other object of general public utility" head. How is an “Other Violation” Established? There is no separate show-cause process for “other violations”. Where an RNPO has failed to maintain its books, failed to obtain the required audit, failed to furnish its return of income, or exceeded the applicable commercial-activity threshold, the following statutory consequence can apply for that tax year. What Happens When an “Other Violation” Occurs? The consequence is narrower than cancellation of registration and is generally confined to the tax year in which the default occurs. Exemption is lost for that tax year: For the relevant tax year, the RNPO’s otherwise exempt income is brought to tax after allowing only the expenditure that satisfies the conditions prescribed under the Act. The resulting income is taxable at the rate applicable under Section 334. The regular income for that tax year becomes taxable income, after reducing it by the expenditure that meets the following conditions: The expenditure must be incurred in India; The expenditure must be applied towards the RNPO’s own objects; The expenditure must be incurred out of current income, rather than corpus or borrowed funds; The expenditure should not represent depreciation that has already been claimed in another manner; The expenditure should not constitute a donation or application passed on to another person; The expenditure must comply with restrictions relating to payments to specified persons; and The expenditure otherwise satisfies the requirements for allowable application under the Act. No additional deduction, loss or set-off is available beyond what the Act specifically permits for this purpose. Other taxable income remains taxable: Specified income and other income that is independently taxable under the Act continue to be taxed according to the provisions applicable to those income streams. Note 3: Implications of Repeated Non-Compliance Repeated or serious compliance failures, particularly failures relating to books, audit, returns or the limits on commercial activity may invite greater scrutiny. Such scrutiny could, depending on the facts, reveal a separate specified violation, such as non-genuine activities or misapplication of income. That would bring the RNPO within the more serious cancellation framework. Loss of exemption status whether under a “specified violation” or “other violation” would have implications for the RNPOs donors and it is prudent to immediately convey the change in status to them. Consequence 3: Tax on accreted income When an RNPO’s registration is cancelled, it loses its tax-exempt status. In addition to tax on its regular income, the RNPO may also be liable to pay an additional tax on its accreted income, also known as exit tax. The exit tax trigger is not limited to cancellation of registration. It can also get triggered in certain other specified circumstances, such as certain changes to the RNPO’s objects, failure to make a required registration application, certain mergers and dissolution. The following explains what accreted income means, when the tax applies, and how the tax is computed. What is Accreted Income? Accreted income broadly represents the value of the assets accumulated by the RNPO, after taking into account its liabilities. The value of the assets and liabilities is determined as on the relevant date specified under the Act and using the prescribed valuation method. The value of specified assets and the liabilities related to them is then excluded from the calculation. It is calculated as: Accreted income chargeable to tax = (Fair market value of total assets − Total liabilities) − Amount attributable to specified assets and related liabilities Note 4: What are Specified Assets? For the purpose of calculating accreted income, a specified asset is an asset that was acquired by the RNPO in one of the following circumstances specifically identified by the Act: Assets acquired directly out of agricultural income referred to in Schedule II of the Act. Assets acquired between the RNPO's establishment and the effective date of its registration, where the RNPO did not receive the relevant tax benefits during that period and its registration is not given retrospective effect under the applicable provisions. Assets acquired between the RNPO's establishment and the effective date of its registration are also treated as specified assets, including where the registration subsequently becomes effective retrospectively under the specified provisions of the Income Tax Act, 1961. Assets transferred to another specified person within the prescribed period following dissolution - within twelve months from the end of the month in which dissolution takes place. Situations in Which Tax on Accreted Income Applies The circumstances in which an RNPO becomes liable to pay tax on accreted income includes: Situation Specified date for calculating tax liability Registration cancelled and the RNPO appeals Date when the cancellation order becomes final Registration cancelled and the RNPO does not appeal Date of the cancellation order RNPO modifies its objects so they no longer conform to its registration conditions, and does not seek fresh registration or the RNPO seeks fresh registration, which is rejected and appealed or no appeal is filed against the rejection Date when the objects are modified RNPO fails to apply for registration within the prescribed period (including under transitional provisions) The date such application ought to have been made RNPO converts into a form not eligible for registration Date of conversion RNPO merges with an entity that is not an RNPO, or with an RNPO that does not have the same or similar objects Date of merger RNPO dissolves and fails to transfer all its assets to another RNPO within 12 months of dissolution Date of dissolution In each case, the due date for payment is pegged to when the cancellation or rejection becomes final, for instance, on expiry of the appeal period, or on receipt of an appellate order confirming cancellation. What is the Rate of Tax on Accreted Income? Tax on accreted income is charged at the maximum marginal rate. This tax is payable in addition to any income tax otherwise chargeable on the RNPO's total income. When does the Tax have to be Paid? The specified person and its principal officer or trustee are responsible for paying the tax on accreted income to the Central Government within fourteen days from the relevant due date specified for the applicable trigger event. What Happens if the Tax is not Paid on Time? If the tax on accreted income is not paid within the prescribed period, simple interest at 1% per month or part of a month is payable on the unpaid tax until it is actually paid. Is this Tax Treated as a Final Tax? Yes. Tax paid on accreted income is treated as the final payment of tax in respect of that accreted income. Conclusion The Act provides for different consequences depending on the nature of the non-compliance. As discussed above some violations may result in loss of tax exemption for a particular year, and specified violations can lead to cancellation of registration. In certain situations, cancellation or other changes in an RNPO’s status can also trigger tax on accreted income, which is an additional tax on the RNPO’s accumulated assets, subject to the rules under Section 352. For RNPOs, the key takeaway is that maintaining tax-exempt status requires continued compliance with the conditions of the Act and not merely obtaining registration in the first place. This issue is the sixth part in a seven-part series on the Income Tax Act, 2025, effective 1 April, 2026. Read the Previous Issues in This Series Part 1: Registration of Non-Profit Organisations under the Income Tax Act, 2025 Part 2: Classification of Income of Registered Non-profit Organisations (RNPOs) under the Income Tax Act, 2025 Part 3: Application of Income of RNPO: What Expenditure Qualifies as Application of Income Towards RNPO’s Charitable/Religious Purposes Part 4: What Commercial Activities Are Permitted for a Registered Non-profit Organisation (RNPO) under the Income Tax Act, 2025 Part 5: Compliance Requirements Applicable to an RNPO

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Tuberculosis and Disability - A Rapid Assessment Report READ REPORT Disability First ever systematic scoping of experience of persons with disability across the case cascade of tuberculosis treatment in India. Exploratory Study to Assess the Implementation of Laws on Promoting Gender Equality in the Corporate Sector in India READ REPORT Gender A report on the implementation effectiveness of three laws to strengthen gender equality in the Indian corporate sector.

CASE COMPENDIUMS Preserving the Right to Safe, Inclusive and Quality Education for Children in India (2025) READ MORE Preserving the Right to to Safe, Inclusive and Quality Education in India (2024) READ MORE Amicus Brief in Right To Education Students & Parents Association vs. State of Karnataka READ MORE Preserving the Right to Safe, Inclusive and Quality Education in India (2023) READ MORE Preserving the Right to Safe, Inclusive and Quality Education in India (2022) READ MORE

PRIMERS T H E M A T IC S Education Gender Legal Philanthropy Technology Compliance Calendar 2026-2027 Comprehensive compliance calendar for non-profit organisations for various statutory filings for the financial year 2026-2027. READ MORE DPDP Primer for Non-profits A primer guiding NPO leaders to prepare for compliance with India's Digital Personal Data Protection Act, 2023 and Rules, 2025. READ MORE Funders' Playbook : For Supporting AI Adoption by Non-profits in India The playbook equips funders to enable mission-driven, context-sensitive, and responsible AI adoption. It outlines key risks, opportunities, and actionable approaches funders can take to strengthen non-profits’ capacity for AI-led innovation. READ MORE Compliance Calendar: 2025-2026 Comprehensive compliance calendar for non-profit organizations for various statutory filings for the financial year 2025-2026. READ MORE Primer for Non-profit Organisations on the Maternity Benefit Act, 1961 A primer to guide NPOs in understanding and complying with the Maternity Benefit Act, 1961. READ MORE Fair Working Conditions for Platform Gig Workers in India A primer scoping out legal rights and fair working conditions for gig workers in India. READ MORE Manual on Legal Rights for Female Sex Workers in India A primer guiding trainers in community based organisations to build capacity on rights and law pertaining to female sex workers in India. READ MORE Mitigating Legal and Ethical Risks for non-profits in use of AI A primer to equip NPO leaders with implementable strategies to mitigate legal and ethical risks from using AI. READ MORE Digital Data Protection & Consent Protocols for Persons with Disabilities A primer scoping out data protection practices pertaining to persons with disability across nine countries including United States, Australia, Singapore, United Kingdom and India in the wake of India's Digital Personal Data Protection Act, 2023. READ MORE Manual on Legal Rights of LGBTQIA Persons in India A primer guiding trainers in community based organisations to build capacity on legal rights of the LGBTQIA + community in India. READ MORE Regulatory Landscape for Internationalizing Indian Higher Education A primer guiding education initiatives to leverage UGC Regulations and guidelines on Internationalisation of higher education. READ MORE UGC SEDGS Guidelines A primer on the Guidelines for Equitable Opportunity to the Socially Disadvantaged Groups (SEDGs) in Higher Education Institutions. READ MORE Social Stock Exchange: A Primer for non-profits A primer to help NPOs list and raise funds on the Indian Social Stock Exchange. READ MORE