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About Learning Spaces is Pacta’s flagship capacity-building programme, for legal/ admin/ finance leaders of not-for-profit organisations. It is designed to equip professionals with practical, actionable knowledge to navigate the increasingly intricate and compliance-intensive legal and regulatory landscape of the social sector in India, with confidence and a community of support. LEARNING SPACES Note from our Founder At Pacta, we believe that affordability cannot be a reason to struggle with compliance, especially in the realm of doing good. That’s why we started Learning Spaces: a physically or virtually delivered programme where we curate learning sessions that address common challenges non-profit finance, legal, and admin teams face in financial or legal compliances. We bring our experience to the table in a format that provides a good technical grounding and allows experience-based co-learning. We too are co-learners. Over time, we hope to foster a community of practitioners in the social sector that have broad based expertise, knowledge and tools on navigating compliance for social impact. So that legal is not alien, lonely and scary. We believe that legal teams must be enablers, in service of social impact. Nivedita Krishna Founder-Director, Pacta Upcoming event UPCOMING Learning Spaces 2026 A legal compliance workshop for non-profit organisations Details yet to be announced EARLY BIRD OFFER ONGOING! (Till 11th August, 2025) For more FAQs click on the link here: FAQs on Learning Spaces For Funding and Philanthropy Organisations Interested in hosting a Learning Space for your network? We’d be glad to curate one with you — Reach out to us to plan your session on: GST essentials FCRA, Tax and CSR law Employment and labour-related compliances Data Protection and privacy policies AI use policies Institutional documentation and legal hygiene Write to Us Past Learning Spaces Events Learning Spaces 22 November, 2025 (Webinar) Topic Covered: FC-4 Filing Read more Learning Spaces 23 August, 2025 (In-person) Topics Covered: Income Tax & FCRA compliance, Governance, Data Privacy, GST, and Labour laws Read more Learning Spaces 26 July, 2025 (Webinar) Topic Covered: Managing Fixed Assets Read More Learning Spaces 21 November, 2024 (Webinar) Topics Covered: FC-4 Filing and key Income Tax & TDS compliance updates Read More Learning Spaces 24 August, 2024 (In-person) Topics Covered: FCRA compliance, Governance, Contracts, GST, and Labour laws Read More

CASE COMPENDIUMS 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

RESEARCH REPORTS T H E M A T I C S Disability Education Gender Philanthropy Technology Disability-inclusive Budgeting - Key Recommendations for the Union Budget 2026-27 A report outlining evidence-based recommendations for making the Union Budget 2026-27 more responsive to persons with disabilities, based on consultations convened in collaboration with the Politics and Disability Forum. READ REPORT Disability Towards a Unified, Scalable Ecosystem for the Disability Sector Pacta partnered with Tech Mahindra Foundation as the research partner for a pioneering initiative, The Ability Network (TAN). This report captures its development as a digital-first, collaborative ecosystem to bridge critical gaps in services, information, and support for persons with disabilities and their caregivers in India. READ REPORT Disability Data Insights on Decisions of India’s Chief Commissioner for Persons with Disabilities in 2024 A quantitative analysis of orders passed by India's Chief Commissioner for Persons with Disabilities in 2024. READ REPORT Disability Disability Budgets in India 2021-2026 A study tracking federal allocations and spending patterns for disability budgets in India from 2021 to 2026. READ REPORT Disability CSR and Sports in India-The First Decade A report contouring trends and patterns in CSR funding for Sports in India from the year 2014-2023. READ REPORT Philanthropy Access to Justice for Persons with Disabilities: A Data-Informed Report The report examines the systemic absence of disability-disaggregated data across the justice system. The absence of data serves as a proxy for the invisibility of persons with disabilities across the system’s four key pillars: police, judiciary, legal aid, and prisons. READ REPORT Disability AI Adoption in Indian Social Sector Programs: Early Insights, Emerging Stakeholders and Future Directions The report explores the motivations, models, risks, and practical realities of AI deployment in non-profit programmes. Open Report Microsite READ REPORT Technology State of Unique Disability Identity Implementation in Uttar Pradesh and Madhya Pradesh A study landscaping the state of challenges pertaining to UDID in Uttar Pradesh and Madhya Pradesh. READ REPORT Disability Data Protection for Children–Pathways towards Implementing Intentions of the DPDP Act An in-depth analysis of the legal, technical, and ethical challenges in protecting children’s personal data under the Digital Personal Data Protection Act, 2023. READ REPORT Technology India Justice Report 2025: Ranking States on the Capacity of Police, Judiciary, Prisons and Legal Aid 'Data Disabled', featured in the India Justice Report 2025 (pp. 164–172), examines the systemic absence of disability-disaggregated data in India’s justice system and calls for an urgent shift toward inclusive data practices. READ REPORT Disability Verifiable Parental Consent: DPDP Act and Rules A white paper on verifiable parental consent under the DPDP Act, 2023 exploring challenges in digital consent for children. READ REPORT Technology State of Unique Disability Identity Implementation in Telengana A study landscaping the state of challenges pertaining to UDID in Telengana. READ REPORT Disability Kimaya's Home A graphic novel inspired by a study on legal guardianship, offering a glimpse into Kimaya's life as a neurodiverse person, exploring autonomy and independence. READ REPORT Disability State of Unique Disability Identity Implementation in Maharashtra A study landscaping the state of challenges pertaining to UDID in Maharashtra. READ REPORT Disability Strengthening the Implementation of India’s National Disability Pension Scheme A policy memo analysing pathways to strengthen the implementation of India's National pension Scheme for Persons with Disabilities. READ REPORT Disability Tracing the Budgetary Allocations for Disability Sector in India A study scoping out disability budget allocations over nine years until 2024. READ REPORT Disability Impact of Covid-19 on Inclusive-Education A research paper mapping the impacts of the Covid-19 Pandemic on the state of inclusive education for children with disabilities in rural and urban Karnataka. READ REPORT Disability, Education Delivering Justice Solutions to Persons with Disabilities through Online Dispute Resolution Platforms An academic paper proposing a framework of an inclusive online dispute resolution (ODR) platform in service of persons with disabilities. READ REPORT Disability Data Insights on Decisions of India's Chief Commissioner for Persons with Disabilities in 2022 A quantitative analysis of 350+ orders passed by India's Chief Commissioner for Persons with Disabilities in 2022. READ REPORT Disability State Of Special Educators in India A quantitative analysis of the state of inclusive education and special educators in India based on UDISE Data 2022-23, reflecting a significant shortage of special educators. READ REPORT Disability, Education Data Insights on Decisions of India's Chief Commissioner for Persons with Disabilities in 2023 A quantitative analysis of 350+ orders passed by India's Chief Commissioner for Persons with Disabilities in 2023. READ REPORT Disability Early Analysis of Disability Data Gaps An overview of disability data gaps in India across federal level data sets such as census and other national statistical surveys. READ REPORT Disability Disability Budgets in India: Tracking Allocations & Spending Patterns A study scoping out disability budget allocations over eight years until 2023. READ REPORT Disability Anti-Sexual Harassment Laws & Classical Arts An examination of the implementation effectiveness of anti-sexual harassment laws in the classical arts in India. READ REPORT Gender Implications of the Digital Personal Data Protection Act 2023 on Persons with Disabilities An examination of the potential impact of India's Digital Personal Data Protection Act 2023 on persons with disabilities in India - based on a survey of ~100 persons with disabilities. READ REPORT Technology Legal Guardianship for Persons with Intellectual and Developmental Disabilities An exploratory study on lived experiences and challenges surrounding legal guardianship laws for persons with intellectual and developmental disabilities and their care-givers in India. READ REPORT Disability State of Unique Disability Identity Implementation in Karnataka A study landscaping the state of challenges pertaining to UDID in Karnataka. READ REPORT Disability Towards Enhancing Data Utility and Accessibility for Schools A study mapping data practices in the school education sector in India to identify pathways that strengthen utility and accessibility of data to serve better student outcomes and moving away from data as a tool for oversight and punishment. READ REPORT Education, Technology Digitization and the Future of Work Explores the impact of digitalisation, AI, and automation on labor, highlighting challenges, opportunities, and policy recommendations for an equitable future of work in the aftermath of Covid - 19 pandemic. READ REPORT Technology Corporate Social Responsibility and Sexual and Gender Minorities Building the Bridge A Study of the Status of CSR in India for LGBTQ+ Initiatives. READ REPORT Philanthropy, Gender Data Driven Anti Competitive Practices of Food Services Aggregators in India Study to address shifts in the digital food delivery economy, changes in Food Service Aggregators' strategies, and their anti-trust data practices, in the context on India's Competition Act. READ REPORT Technology CSR and Sports in India: Emerging Trends and Implications A report contouring trends and patterns in CSR funding for Sports in India from the year 2014-2021. READ REPORT Philanthropy Evaluation of Public Parks in Bengaluru: Are They Inclusive for Children With Disabilities? Assessment of accessibility and inclusiveness of 30+ public parks in Bengaluru for children with disabilities, providing evidence-backed findings to guide improvements in accessibility and thereof inclusivity. READ REPORT Disability Tuberculosis and Disability - A Rapid Assessment Report First ever systematic scoping of experience of persons with disability across the case cascade of tuberculosis treatment in India. READ REPORT Disability Exploratory Study to Assess the Implementation of Laws on Promoting Gender Equality in the Corporate Sector in India A report on the implementation effectiveness of three laws to strengthen gender equality in the Indian corporate sector. READ REPORT Gender

PRIMERS T H E M A T IC S Education Gender Legal Philanthropy Technology 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 Digital Personal Data Protection Act 2025: A Primer for non-profits A primer guiding NPO leaders to prepare for compliance with India's Digital Personal Data Protection Act, 2025. 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

OP-EDS LSE Data Collection and Utilisation in India’s Educational Ecosystem 13 Aug 2025 Read More Medianama How India’s Data Protection Law Infantilises Persons with Disabilities 11 Feb 2025 Read More IDR Where India’s disability pension scheme falls short 5 Sept 2023 Read More IDR No budget for persons with disabilities in India 14 Apr 2023 Read More Economic Times An Exploratory Research Study on Implementation of 3 Gender Equality Laws in the Corporate Sector in India 20 Mar 2023 Read More IDR Platform co-ops: Democratising the digital economy 20 Jan 2023 Read More Sportanddev.org Corporate social responsibility in Indian sport: Moving from margins to mainstream 1 Jul 2025 Read More Scroll.in How the new digital data protection rules infantilise people with disabilities 17 Jan 2025 Read More IDR Dropping questions on disability from NFHS-6 is a mistake 23 Jul 2023 Read More Economic Times Board Rooms Need More Women 27 Mar 2023 Read More IDR Not all disabled students in India are treated equally 15 Mar 2023 Read More The Institute of Company Secretaries of India Chartered Secretary: The Journal for Governance Professionals 1 Sept 2021 Read More The Hindu Why are PwDs worried about DPDP rules? | Explained 28 Feb 2025 Read More IDR What nonprofits need to know about Form 10BD 23 May 2024 Read More Economic Times How funding choices can lead to an oligopoly of non-profits, and how to avoid it 16 May 2023 Read More Economic Times India Inc, Game Face On 20 Mar 2023 Read More Economic Times How CSR funding in sports can accelerate change 8 Mar 2023 Read More IDR Inclusive education for children with disabilities during COVID-19 27 Apr 2021 Read More

Pacta provides Law and policy consulting for social impact. Legal Compliance for NGOs and philanthropies including FCRA and Income Tax. Strategic consulting, organisation development for CSR and Philanthropy. Public Policy Think-tank specialising in Disability and Tech Policy TOWARDS BETTER IMPLEMENTED LAWS & POLICIES LEARN MORE ABOUT US Our Services Pacta is a Bengaluru-based law firm and think tank dedicated to reducing inequities by bridging the gaps between the intent and implementation of laws and policies. GO Legal services for non-profits and social enterprises, aligned with ethics of public service Legal Consulting GO To reduce and close gaps in translation from intent to implementation of laws and policies Research GO Empowering changemakers on laws and policies through training and knowledge-sharing initiatives Capacity Building BUILDING THE COLLECTIVE COMPLY-ABILITY OF THE SOCIAL SECTOR LEARNING SPACES LEARN MORE Pulse by Pacta Legal Updates for the Social Sector GO SUBSCRIBE TO PULSE NEWSLETTER Finalised Digital Personal Data Protection Rules, 2025 & Compliance Implications for Non-profits in India Recent Amendments to the Social Stock Exchange Framework: Reporting and Eligibility Updates What the New Tax Regime Means for Donations to Indian Non-profits VIEW MORE Disability Bulletin Developments in Disability Law & Policy GO SUBSCRIBE TO THE DISABILITY BULLETIN VIEW MORE EDITION 10 EDITION 11 EDITION 9

DISABILITY BULLETIN DEVELOPMENTS IN DISABILITY LAW & POLICY The Disability Bulletin carries law and policy updates related to disability rights in India. SUBSCRIBE TO THE DISABILITY BULLETIN Edition 12 October-December 2025 Read More Edition 9 January-April 2025 Read More Edition 6 April-July 2024 Read More Edition 3 August 2023 Read More Edition 11 July-September 2025 Read More Edition 8 November-December 2024 Read More Edition 5 January-March 2024 Read More Edition 2 July 2023 Read More Edition 10 May-June 2025 Read More Edition 7 August-October 2024 Read More Edition 4 September-November 2023 Read More Edition 1 June 2023 Read More

legal for philanthropy, charitable organisations, NGOs, non-profits, law and policy research WHO WE SERVE Download NGOs & CSOs Download HNIs & PHILANTHROPIES Download EDUCATIONAL INSTITUTIONS Download GOVERNMENTS & MULTILATERALS THINK TANKS & RESEARCH INITIATIVES Download CORPORATES & SOCIAL IMPACT Download How We Serve GO Legal services for nonprofits and social enterprises, aligned with the ethics of public service Legal Consulting GO To reduce and close gaps in the translation from intent to implementation of laws and policies Research GO Empowering changemakers through training and knowledge-sharing initiatives on laws and policies Capacity Building CLIENTS & PARTNERS

Pacta journey, mission statement and team member profiles. SOCIAL | IMPACT | LEGAL Who We Are Who We Are Pacta is a Bengaluru-based law firm and think tank dedicated to reducing inequities by bridging the gaps between the intent and implementation of laws and policies. Through our legal services, Pacta advises billion-dollar philanthropies, family foundations, NGOs, CSR entities, public trusts, social incubators/accelerators, schools, and universities. Through our research services, Pacta supports government departments, multilaterals, and social impact initiatives. Our Journey Our Journey Pacta began in 2017 as a law firm providing legal strategy and legal advisory services to the social sector, making Pacta India's only exclusive social sector law firm. Over time, Pacta evolved into a non-partisan research initiative working at the intersection of law and policy to identify and bridge gaps in conversion from policy to law to practice. Our Vision To build a social impact ecosystem where law, governnace, and technology enable justice rather than entrench power - allowing purpose-driven institutions to thrive without being burdended or excluded. Our Mission To make legal regulation legible, reduce disproportionate compliance burdens, and strengthen the institutional capacity of organisations advancing public good. We achieve our mission by: Translating complex laws into actionable understanding Translating complex laws into actionable understanding Our People Nivedita Krishna FOUNDER Nivedita Krishna is a law and public policy consultant with 15 years of experience in the corporate and social sector. In the last decade, she has focused on law and policy initiatives to strengthen India's public education system. Nivedita is a Member of the Institute of Company Secretaries of India, has completed her LL.B from ILS Law College, Pune and holds a Master’s in Public Policy from Princeton University’s School of Public & International Affairs. Nandini Narayanaswamy CO-FOUNDER Nandini is a law graduate from NALSAR and is part of the core team at Pacta. She is in charge of the contracting, general compliance & labour initiatives at Pacta. Nandini, spent a few good years at leading law firms in Bangalore, before she joined Pacta. She brings the rigour of the corporate world into structuring ethical, compliant yet practical solutions for our Clients in their realization of India’s Sustainable Development Goals. Bency Ramakrishnan LEAD, LEGAL Bency holds an LL.B. from Government Law College, Mumbai and a Master’s in Public Policy from Mumbai University. She began her career as a LAMP Fellow, and went on to litigate in the courts in Mumbai. Using her background in law and public policy, she has worked at its intersection with Central Government Ministries, and wishes to continue contributing meaningfully to this space. Naman Khatwani LEAD, LEGAL & POLICY Naman holds an LL.M. from Columbia Law School and a B.A. LL.B. (Hons.) from the National University of Juridical Sciences. With a background in dispute resolution and the social sector, he has worked with top law firms and chambers, handling complex cases before courts and tribunals in India. Outside of work, Naman has a passion for slow fashion, making gourmet ice cream, and cycling—always up for a chat or a long ride! Lathangi G LEGAL & POLICY ASSOCIATE Lathangi is a graduate of VIT School of Law, Chennai. She specialises in Data Protection laws and the convergence of Law and Technology. Recently, her focus has expanded to disability laws, where she aims to contribute towards creating a more accessible and equitable legal system. KK Prahalad SENIOR LEGAL & POLICY CONSULTANT Prahalad holds an LL.M from the National Law School of India University and a B.A. LL.B (Hons.) from Damodaram Sanjivayya National Law University. His expertise spans tech policy, governance, and disability rights, with a keen interest in international law and politics. Sudeshna Bose SENIOR GRAPHIC DESIGNER Sudeshna contributes through visual storytelling, designing presentations, social media content, infographics, illustrations, and research papers. Her interests lie in using creative knowledge and skill to craft designs that inspire, motivate, and leave a lasting impression. Susan Job COMMUNICATIONS ASSOCIATE Susan holds a Masters in Development from Azim Premji University, Bengaluru, and a Bachelor's in IES (Industrial Relations, Economics, and Sociology) from St. Joseph's University, Bengaluru. Susan is passionate about working at the intersection of communications, social impact, and design. Bhavitraa Thilagar COMMUNICATIONS DESIGN ASSOCIATE Bhavitraa is an information designer, guiding visual storytelling and strategic communications at the the intersection of law, policy, and research. She holds a Bachelor’s degree in Accessory Design from NIFT, Chennai and a Master’s in Information Design from Srishti Manipal Institute. As a serial experimenter and a certified jack-of-all-interests, she is endlessly fascinated by the world and only occasionally questions her instinct to dive into heated debates. Shreya Koner DATA ANALYST Shreya holds a postgraduate degree in Gender Studies from TISS, Hyderabad. She brings a unique interdisciplinary perspective to data-driven research, combining technical proficiency in Python, SPSS, and advanced Excel with a deep understanding of gender and policy. Her experience spans data analysis, budget tracking, and research. Outside of spreadsheets and dashboards, Shreya enjoys swimming, playing the ukulele, and has an enduring love for all things sweet. Prachi Purohit RESEARCH ASSOCIATE - POLICY Prachi is a UGC-JRF qualified Political Science postgraduate with an engineering background from NIT Bhopal. She has worked across policy research, corporate analytics, and grassroots development. Her interests lie in governance, social impact, and education. Outside work, she enjoys theatre, public speaking, reading fiction, running 10k and learning languages.

ANNUAL REPORTS Pacta Annual Report 2025 Go to Pacta Annual Report 2022 Go to Pacta Annual Report 2024 Go to Pacta Annual Report 2023 Go to