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Representation – Tax Exemption for Gratuity Received

While the labour law reforms have significantly strengthened employee social security by broadening the wage base for computation of gratuity, the corresponding provisions under the Income-tax Act, 2025 have not yet been fully aligned with the revised statutory framework. This has resulted in unintended tax consequences for employees, increased compliance challenges for employers, and avoidable […]

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By Tax, Tariff & Regulatory Affairs Committee

Recommendations on Draft Regulations for Use of Artificial Intelligence in Courts, 2026

AMCHAM submitted suggestions to the Supreme Court of India on the Draft Regulations for Use of Artificial Intelligence (AI) in Courts, 2026. The recommendations cover a risk-tiered classification framework calibrated to use case and influence on judicial outcomes, clearer definitions of “AI” and “AI Service Provider” with responsibility allocated across the value chain, recognition of

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Information and Communication Technology Committee

Recommendations on Mitigating Supply Chain Disruptions Affecting Government IT Hardware Procurement of Memory and Storage Components

AMCHAM’s Electronics Manufacturing Committee shared a specific request on memory pricing volatility to the Department of Expenditure Policy Division, Ministry of Electronics and Information Technology in April 2026. The recommendations were aimed at mitigating the supply chain disruptions affecting government IT hardware procurement of memory and storage components.

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Information and Communication Technology Committee

Recommendation on RBI Draft Amendment Directions — Technology-Based Device Restriction Mechanisms

AMCHAM submitted suggestions to the Reserve Bank of India on the Draft Amendment Directions governing technology-based restriction mechanisms in device financing. The recommendations cover a shorter, graduated notice framework suited to small-ticket, short-tenure loans, distinction between essential connectivity and non-essential applications, linking cure of default to confirmed receipt of funds with an extended restoration window

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Electronics Manufacturing Committee

Recommendations Regarding Pricing Volatility of IT Hardware and Components

AMCHAM submitted suggestions to the Ministry of Electronics and Information Technology on global memory price volatility and its impact on fixed-price IT hardware procurement. The recommendations cover time-bound recognition of force majeure conditions, flexibility in bid validity periods and timelines, use of two-stage bidding under GFR Rule 164, and constitution of a standing inter-ministerial technical

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Electronics Manufacturing Committee

Recommendations on Draft Code on Wages (Tamil Nadu) Rules, 2022

AMCHAM submitted suggestions to the Government of Tamil Nadu on the Draft Code on Wages (Tamil Nadu) Rules, 2022. The recommendations cover clarity on the designation, jurisdiction and published contact details of authorities, objective skill categorization mapped to the NSQF along with definitional alignment and employer representation, flexible shift models and revised spread-over limits, recovery

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Electronics Manufacturing Committee

Suggestions on Draft Industrial Relations (Tamil Nadu) Rules, 2022

AMCHAM submitted suggestions to the Government of Tamil Nadu on the Draft Industrial Relations (Tamil Nadu) Rules, 2022. The recommendations cover alignment of Works Committee and Grievance Redressal Committee provisions with the Central Rules, employer nomination and electronic elections with extended committee tenures, revision of the sole negotiating union recognition threshold, tenure and eligibility criteria,

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Electronics Manufacturing Committee