What governments did, and what it cost the country

What was done

Parliament enacted the Dowry Prohibition Act, 1961. The Act defines dowry, voids any agreement to give or take dowry, punishes giving or taking dowry with at least five years' imprisonment and a fine of at least ₹15,000 or the dowry's value, whichever is more, and requires any dowry received by someone other than the wife to be transferred to her within three months.

What it meant for the country

The Act made giving or taking dowry a criminal offence and gave the wife a legal claim to dowry received by others, providing legal protection against an exploitative marriage practice.

• Giving or taking dowry was made punishable with imprisonment of not less than five years and a fine of not less than fifteen thousand rupees or the value of the dowry, whichever is more. [2]
• Any agreement to give or take dowry was made void, so it cannot be enforced. [5]
• If dowry is received by someone other than the wife, that person must transfer it to the wife within three months of marriage or receipt, or within three months after she turns eighteen if she was a minor. [4]

Step by step

1. 1961-05-20
   Parliament enacted the Dowry Prohibition Act, 1961, described as 'An Act to prohibit the giving or taking of dowry'. [14]
2. 1961-07-01
   The Dowry Prohibition Act came into force, as recorded in a later court judgment. [10]

The documents

1. [1] The Dowry Prohibition Act, 1961 - Indian Kanoon Court, indiankanoon.org
2. [2] Section 3 in The Dowry Prohibition Act, 1961 - Indian Kanoon Court, indiankanoon.org
3. [3] Section 6 (1) in The Dowry Prohibition Act, 1961 - Indian Kanoon Court, indiankanoon.org
4. [4] Section 6 in The Dowry Prohibition Act, 1961 - Indian Kanoon Court, indiankanoon.org
5. [5] Section 2 in The Dowry Prohibition Act, 1961 - Indian Kanoon Court, indiankanoon.org
6. [6] Section 1 in The Dowry Prohibition Act, 1961 - Indian Kanoon Court, indiankanoon.org
7. [7] In Re: Enforcement And Implementation ... vs Unknown on 2 May ... Court, indiankanoon.org
8. [8] In Re: E&I Of Dowry Prohibition Act, 1961 vs Union Of India ... Court, indiankanoon.org
9. [9] Section 9 in The Dowry Prohibition Act, 1961 - Indian Kanoon Court, indiankanoon.org
10. [10] Rahul Gupta vs Station House Officer on 16 April, 2026 Court, indiankanoon.org
11. [11] 202Nd Report On Proposal To Amend Section 304Bof The Indian ... Court, indiankanoon.org
12. [12] 243Rd Report On Section 498A Ipc - Indian Kanoon Court, indiankanoon.org
13. [13] Section 5 in The Dowry Prohibition Act, 1961 - Indian Kanoon Court, indiankanoon.org
14. [14] The Dowry Prohibition Act, 1961 - Indian Kanoon Court, indiankanoon.org

Compiled from the documents cited, 1 Oct 2026

What was done

The Income-tax Act, 1961 was made as a single statute extending to the whole of India [12]. Central Acts amended it: Act 10 of 1965 omitted a charging provision in section 294 [9], and later insertions were made effective 1 April 2020 and 1 April 2023 [7][3]. The sections in force require income to be taxed in the situations they specify, including deemed Indian income, revocable transfers, and income of a spouse or child [2][4][5].

What it meant for the country

The cited sections bring a wide range of income into the tax net and block certain deductions, but the sources record no figures on revenue raised, taxpayers affected or costs to the exchequer.

• Income from a revocable transfer of assets is made chargeable to tax as income of the transferor, so the transferor cannot shift the tax burden by handing over the asset [4]. [4]
• An individual's taxable income must include certain income of the spouse and minor child, which can increase the tax payable by the family [5]. [5]
• Amounts paid outside India or to a non-resident cannot be deducted as business expenses if the required tax was not deducted and paid by the due date, and 30 per cent of certain resident payments is also disallowed in that situation [7]. [7]
• Various incomes of non-residents, including interest, royalty and Government salary paid to citizens working outside India, are deemed to accrue in India and are therefore brought into the Indian tax net [2]. [2]

Step by step

1. 1961
   The statute is titled The Income-tax Act, 1961 and extends to the whole of India [12]. [12]
2. 1965
   Act 10 of 1965 omitted a provision in section 294 concerning the charging of income-tax, with the omission recorded as having retrospective effect [9]. [9]
3. 1973-06-01
   Section 64 includes in an individual's total income income from assets transferred on or after 1 June 1973 to a son's wife, or to another person for the spouse's or son's wife's benefit, where the transfer was not for adequate consideration [5]. [5]
4. 1986
   Section 9's text refers to the Government of India's Policy on Computer Software Export, Software Development and Training, 1986, under which certain computer software supplied by a non-resident manufacturer with approved equipment is excluded from deemed Indian royalty income [2]. [2]
5. 2020-04-01
   An insertion in section 40, effective 1 April 2020, provides a deeming rule for an assessee who failed to deduct tax but is not in default: the tax is taken to have been deducted and paid on the date the payee files the return [7]. [7]
6. 2023-04-01
   Section 56's explanation was amended effective 1 April 2023 so that the meaning of 'property' includes virtual digital asset [3]. [3]

The documents

1. [1] Section 6 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org
2. [2] Section 9 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org
3. [3] Section 56 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org
4. [4] Section 61 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org
5. [5] Section 64 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org
6. [6] Section 17 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org
7. [7] Section 40 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org
8. [8] Section 32 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org
9. [9] Section 294 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org
10. [10] Section 46 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org
11. [11] Surajmull Nagarmull And Ors. vs The Commissioner Of Income ... Court, indiankanoon.org
12. [12] Section 1 in The Income Tax Act, 1961 - Indian Kanoon Court, indiankanoon.org

Compiled from the documents cited, 1 Oct 2026

What was done

The Supreme Court held that lands held by ryotwari pattadars in areas transferred from Madras were not 'estates' under Article 31-A(2)(a) of the Constitution, and, as the plantation provisions could not be separated, struck down the whole Kerala Agrarian Relations Act as violating Article 14 insofar as it applied to those ryotwari lands. The Kerala legislature later enacted the Kerala Land Reforms Act, 1963, whose section 132(4)(i) repealed the Kerala Agrarian Relations Act, 1960.

What it meant for the country

The Supreme Court secured the equality rights of ryotwari landowners in the former Madras areas by ruling that the 1960 Act could not be applied to their lands, and land reform in those areas had to be carried forward, if at all, under the later 1963 Act.

• Ryotwari landowners in the areas transferred from Madras were not subjected to the ceiling and acquisition provisions of the 1960 Act because the Supreme Court held those lands were not 'estates' and the Act violated Article 14 as to them. [10][11]
• Kerala's land-reform framework shifted: the Kerala Land Reforms Act, 1963 repealed the 1960 Act, and its validity continued to be litigated before the High Court and Supreme Court. [4][7][1]

Step by step

1. 1957-12-21
   The Kerala Agrarian Relations Bill was introduced in the Kerala Legislative Assembly. [2]
2. 1959-06-10
   The Kerala Legislative Assembly passed the Bill. [2]
3. 1960-07-27
   The President returned the Bill to the Legislative Assembly with a message asking it to reconsider the Bill in the light of suggested amendments. [2]
4. 1961-01-21
   The President gave assent and the Bill became the Kerala Agrarian Relations Act, 1960 (Kerala Act 4 of 1961). [2][8]
5. 1961-02-15
   The State of Kerala notified 15 February 1961 as the date on which sections 1 to 40, 57, 58, 70, 74 to 79 and 81 to 95 of the Act came into force. [5]
6. 1961-12-05
   In Purushothaman Nambudiri v. State of Kerala, the Supreme Court held that the Bill did not lapse when the Assembly was dissolved and validly became law after the new Assembly re-passed it and the President assented. [2]
7. 1961-12-05
   In Karimbil Kunhikoman v. State of Kerala, the Supreme Court struck down the Kerala Agrarian Relations Act, 1960 as violative of Article 14 insofar as it applied to ryotwari lands transferred to Kerala from the State of Madras. [10][11][12]
8. 1964
   The Kerala Land Reforms Act, 1963 (Act 1 of 1964) came into force and section 132(4)(i) repealed the Kerala Agrarian Relations Act, 1960. [4][7]

The documents

1. [1] Malankara Rubber And Produce Co., & Ors. ... vs State Of ... Court, indiankanoon.org
2. [2] Purushothaman Nambudiri vs The State Of Kerala on 5 December ... Court, indiankanoon.org
3. [3] K.P. Kochanujan Thirumulpad vs State Of Kerala on 7 October, 1960 Court, indiankanoon.org
4. [4] Section 132 (4) (i) in Kerala Land Reforms Act, 1963 Court, indiankanoon.org
5. [5] Sukapuram Sabhayogam vs State Of Kerala And Ors. on 5 ... Court, indiankanoon.org
6. [6] N. Krishnaraju Reddiar And Ors. vs Authorised Officer, Land ... Court, indiankanoon.org
7. [7] Kuchiyan Govinda Swami vs Kalliani Amma Lekshmi Amma And Ors ... Court, indiankanoon.org
8. [8] Chettiam Veettil Ammad And Anr vs Taluk Land Board And Ors on ... Court, indiankanoon.org
9. [9] Kunnathat Thathunni Moopil Nair vs The State Of Kerala And ... Court, indiankanoon.org
10. [10] Karimbil Kunhikoman vs State Of Kerala on 5 December, 1961 Court, indiankanoon.org
11. [11] KARIMBIL KUNHIKOMAN v. STATE OF KERALA - juris-codex.com Web, juris-codex.com
12. [12] Karimbil Kunhikoman vs State of Kerala – Supreme Court Web, supremecourtindia.in

Compiled from the documents cited, 1 Oct 2026

What was done

Parliament enacted the Maternity Benefit Act, 1961, which entitles women workers to paid maternity leave at their average daily wage and makes it unlawful to dismiss them during maternity absence. The Central Government introduced an amendment Bill in 2007, and the Rajya Sabha passed it on 27 February 2008 to raise the medical bonus from Rs. 250 to Rs. 1,000; a further amendment in 2017 raised paid maternity leave to 26 weeks.

What it meant for the country

The law secures income and job protection for women workers around childbirth: paid leave at average daily wage for up to 26 weeks, protection from dismissal during maternity absence, and a medical bonus that was raised from Rs. 250 to Rs. 1,000.

• Women are entitled to be paid their average daily wage for up to 26 weeks of maternity absence (12 weeks for a woman with two or more surviving children), securing their income around childbirth. [1][8]
• A woman cannot be dismissed from her job because she takes maternity leave; a dismissal during pregnancy cannot take away her maternity benefit or medical bonus. [3]
• The Act overrides less favourable rules, so a woman could not be denied a second maternity leave based on a two-year restriction in the Financial Handbook, as the Allahabad High Court held in Dr Nidhi Rai vs State of U.P. [9]
• Women cannot be made to work for six weeks after delivery, miscarriage or medical termination of pregnancy. [2]
• A woman suffering illness arising out of pregnancy, delivery or miscarriage is entitled to paid leave for up to one month in addition to her maternity leave. [5]
• A woman who legally adopts a child below three months, or a commissioning mother, is entitled to 12 weeks of maternity benefit from the date the child is handed over. [1]

Step by step

1. 1961
   Parliament enacted the Maternity Benefit Act, 1961, providing for payment of maternity benefit at the average daily wage and making it unlawful for an employer to discharge or dismiss a woman during or on account of maternity absence. [1][2][3][12]
2. 2007-05-14
   The Central Government introduced the Maternity Benefit (Amendment) Bill, 2007 in the Rajya Sabha to enhance the medical bonus under the Act. [7]
3. 2008-02-27
   The Rajya Sabha passed the Maternity Benefit (Amendment) Bill, 2008. [7]
4. 2008-03-19
   The Lok Sabha debated the Maternity Benefit (Amendment) Bill, 2008; the Minister of State for Labour and Employment stated the Bill would enhance the medical bonus from Rs. 250 to Rs. 1,000 and allow the ceiling to be revised after every three years up to Rs. 20,000. [7]
5. 2019-04-19
   The Allahabad High Court in Anshu Rani vs State of U.P. referred to the Maternity Benefit Act, 1961 as amended in the year 2017. [10]
6. 2024-10-18
   The Madras High Court in Kanchipuram District vs Principal Secretary held that any attempt to enforce a contract duration term against a woman during the maternity period would constitute 'discharge' and attract the protection in Section 12(2)(a) of the 1961 Act, treating her as being in employment for the purpose of availing maternity benefits. [11]

The documents

1. [1] Section 5 in The Maternity Benefit Act, 1961 - Indian Kanoon Court, indiankanoon.org
2. [2] Section 4 in The Maternity Benefit Act, 1961 - Indian Kanoon Court, indiankanoon.org
3. [3] Section 12 in The Maternity Benefit Act, 1961 - Indian Kanoon Court, indiankanoon.org
4. [4] Section 27 in The Maternity Benefit Act, 1961 - Indian Kanoon Court, indiankanoon.org
5. [5] Section 10 in The Maternity Benefit Act, 1961 - Indian Kanoon Court, indiankanoon.org
6. [6] Discussion On The Motion For Consideration Of The Maternity ... Court, indiankanoon.org
7. [7] Discussion On The Motion For Consideration Of The Maternity ... Court, indiankanoon.org
8. [8] The Maternity Benefit Act, 1961 - Indian Kanoon Court, indiankanoon.org
9. [9] Dr Nidhi Rai vs State Of U.P. Thru. Addl. Chief Secy. ... on ... Court, indiankanoon.org
10. [10] Anshu Rani vs State Of U P And 2 Others on 19 April, 2019 Court, indiankanoon.org
11. [11] Kanchipuram District vs The Principal Secretary on 18 October ... Court, indiankanoon.org
12. [12] Section 1 in The Maternity Benefit Act, 1961 - Indian Kanoon Court, indiankanoon.org

Compiled from the documents cited, 1 Oct 2026