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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 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

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 VIEW MORE What an Income Tax Hearing for 12A and 80G Actually Looks Like Understanding the Labour Codes (Part I of a V Part Series) FCRA Amendment Bill, 2026: How This May Affect Non-profits Disability Bulletin Developments in Disability Law & Policy GO SUBSCRIBE TO THE DISABILITY BULLETIN VIEW MORE EDITION 10 EDITION 11 EDITION 9

OP-EDS IDR FCRA Amendment Bill, 2026: How does it affect nonprofits? 17 Apr 2026 Read More 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 IDR Rethinking nonprofit compliance as strategy, not obligation 9 Apr 2026 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 EPW When Data Meets Power: Why Indian NGOs Need Robust Data Governance before Embracing AI 21 Feb 2026 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

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-profits Stay Tuned! EARLY BIRD OFFER ONGOING! (Till 11th August, 2025) See Past Learning Spaces Events 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 Topic Covered: Decoding Labour Codes & Income Tax Act, 2025 11 April, 2026 (Webinar) Event Summary Learning Spaces Topic Covered: Applying for permanent 12A/80G Income Tax registration and navigating hearings 7 March, 2026 (Webinar) Event Summary Learning Spaces Topic Covered: FC-4 Filing 22 November, 2025 (Webinar) Event Summary Learning Spaces Topics Covered: Income Tax & FCRA compliance, Governance, Data Privacy, GST, and Labour laws 23 August, 2025 (In-person) Event Summary Learning Spaces Topic Covered: Managing Fixed Assets 26 July, 2025 (Webinar) Event Summary Learning Spaces Topics Covered: FC-4 Filing and key Income Tax & TDS compliance updates 21 November, 2024 (Webinar) Event Summary Learning Spaces Topics Covered: FCRA compliance, Governance, Contracts, GST, and Labour laws 24 August, 2024 (In-person) Event Summary

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

Opinion pieces, op-eds and research based writings by Team-Pacta. PUBLICATIONS BY PACTA RESEARCH REPORTS PRIMERS CASE COMPENDIUMS ANNUAL REPORTS

Pacta's convenings, report launches, webinars, consultations on law and policy in themes of disability, philanthropy and technology. Webinars and workshops on legal capacity building for non-profit , NGO leaders, social sector leaders. UPCOMING EVENTS August 2025 DETAILS COMING SOON LEARNING SPACES III Learning Spaces is Pacta's flagship program for legal capacity development for social sector finance, legal, administrative professionals and founders. Through Learning S paces we demystify compliances under Income Tax Act, Foreign Contribution Regulation Act, Labour Laws and Companies Act.

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Come, work with us at Pacta! LEAD PARTNERSHIPS Bangalore Office / Remote Pacta is looking for a dynamic Partnerships Lead who can cultivate, steward, and grow strategic relationships. Apply Now LEGAL ASSOCIATE Bangalore Office Pacta is looking for an enthusiastic generalist lawyer to support legal transactions and research. Apply Now COMMUNICATIONS ASSOCIATE Bangalore Office Pacta is looking for a Communications Associate to support our small but feisty communications team. Closed Want to do an internship at Pacta? Internships LEGAL Bangalore Office We welcome 4th and 5th year students of law to apply for legal internships. Apply Now POLICY RESEARCH Bangalore Office We welcome students pursuing their masters to apply for research internships. Apply Now DESIGN & COMMUNICATION Bangalore Office We welcome students and recent graduates in design and communications to pursue design, social medial and communications internships. Apply Now Get in touch with us We'd love to talk about how we can help you, or if you have questions or would just like to say hello. Name* Phone Email* Message Submit Find our office on the map