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CYBER TERRORISM: A VIRUS THAT ROTS THE SOCIETY BY: SMRITI BERLIA , BBA LLB 4TH Year 1. ABSTRACT There is no specific definition of cyber terrorism, cyber terrorism is a computer-based terror attack and this research paper talks about what exactly cyber terrorism is. It states about the cyber terrorism in India. As earlier India had no specific provision for cyber terrorism but sooner or later India faced many cyber terrorism threats and such consequences which affected both physical lives as well as caused other harms like stress, anxiety, frauds, etc., with people along with other major cyber-attacks. There are many incidents stated where new forms of cyber attacks came in India which encouraged formation of various new legislative reforms and provisions for dealing and curbing the threat called cyber terrorism like National Cyber Security policy, Information and Technology act, etc. The research paper summarises with author’s conclusion and suggestions regarding the cyber terrorism in India and the requirements of few new reforms to be considered for cyber security. 2. INTRODUCTION A common definition of cyber terrorism is any planned, politically motivated attack on information systems, programmes, and data that incites violence or actually causes it. Any cyber attack that causes fear or intimidation in the target population is sometimes included in the definition. Attackers frequently carry out this by destabilising or destroying crucial infrastructure. Attacks and threats of attacks against computers, networks, and the data they contain that are made with the intention of intimidating or coercing a government or its citizens in order to achieve political or social goals are illegal.Similar methods are used in cyber terrorism as in conventional cyber attacks. Cyber terrorists can reach their targets using DDoS attacks, numerous types of malware, social engineering techniques, phishing operations, and more. Instead of dividing cyberterrorism and cyberwarfare into distinct categories based on the methods employed, the CRS does so. By using this framework, a system for classifying the many parties involved can be created. 2.1 Cyber Terrorist A criminal who specifically uses computer technology and the Internet to spread fear and inflict havoc is known as a cyber-terrorist. Some cyber terrorists spread computer viruses while others use the internet to harm people. 2.2 Cyber spies Cyber Spies In order to obtain a tactical, security, financial, or political edge, cyber spies steal confidential or proprietary information from governments or private businesses. Targeting government networks, authorised defence contractors, and private businesses, they frequently follow instructions from foreign governments. 2.3 Cyber thieves Cybercriminals carry out unlawful cyber attacks in order to profit financially. A company or person accessing a system to steal and sell credit card numbers is an example. 2.4 Cyber warriors Agents or quasi-agents of nation-states, cyber warriors are those who create capabilities and launch cyberattacks in support of a nation’s strategic goals. In terms of the objective, timing, and type(s) of cyberattack, entities may or may not be working on behalf of the government, and they are frequently held responsible by the host.1 3 CYBER CRIME IN INDIA The Central Bureau of Investigation (CBI), India, and cyber specialists have continually forewarned India about the threat of cyberattacks. Even the CBI website is attacked by hackers in 2010 by the “Pakistani Cyber Army.” In his 2005 talk on cyberterrorism, the former president of India, Dr. Abdul Kalam, raised concerns. Instead, our country, India, does not yet have experience in “Cyber security system”. Considerablydamaging for India. Companies, governmental and private institutions, as well as the financial and insurance sectors, in India spend less money and are less concerned with cyber security. 1FDU,https://online.fdu.edu/program-resources/cybersecurity-and-cyber-terrorism/ (last visited on 25th January, 2023; 04:20 PM). Furthermore, every day around 60 Indian websites are defaced by Pakistani cybercriminals. Our websites were conveniently breached by Pakistani hackers who then posted disparaging content about India to advance their own political, religious, social, or financial causes. In order to further their objective, cyberterrorists are using VoIP (Voice over Internet Protocol), such as What’s App voice and video conversations, Skype, Google Talk video calls, etc., coded chats, secret messages hidden in photographs, email drafting, and encrypted pen drives. The need for ethical hackers is now projected to be 188,000 worldwide and 77,000 in India, according to NASSCOMIDC polls. In 2011, a bomb explosion in the Mumbai bazaar Jhaveri Bazaar was another cyberattack. In the 2010 Varanasi bomb blast case, which was similarly carried out with the aid of electronic communication. In the end, the Indian government was driven to create a robust system to address the problem of cyberterrorism. In order to address cyber terrorism and other similar issues, the Information Technology Act, 2000 was updated in 2008 and now contains Sec. 66F, but it was not specifically addressed at the time. Additionally, it introduced changes to the Indian Evidence Act of 1872 and the Indian Penal Code of 1860. We Indians have spent less on cyber security as a substitute.2 4 EFFECTS OF CYBER CRIME In a physical attack, an attacker physically gains access to a physical item in the infrastructure system with the intention of damaging it, rendering it inoperable, stealing it, or using it inadvertently. The attacker disables or bypasses access controls using force, stealth, or deception, and then either physically damages system components or manipulates the system (e.g., turns valves or opens circuit breakers) to finish the attack. Focus is placed on the prompt identification, disruption, and neutralisation of adversary activities while protecting against physical attacks. The goal of security system designers is to reliably identify threats in order to mount a swift defence that first stops the threat before neutralising it. 2Shiv Raman; Nidhi Sharma, Cyber Terrorism in India: A Physical Reality Orvirtual Myth, 5, Indian Journal of Law and Human Behaviour (IJLHB) 03, 2019, https://journals.indexcopernicus.com/api/file/viewByFileId/783266.pdf In one instance, cyberterrorism resulted in the deaths of two people and the injuries of many more when terrorists poisoned the water supply with an excess of chlorine. In other cases, cyberterrorism was less deadly; no one was physically harmed, but hackers stole the clientele’s bank account

REVISITING MATERNITY BENEFIT LAW IN INDIA: MOVING TOWRADS A MORE EQUITABLE FUTURE BY: SMRITI BERLIA , BBA LLB 4TH Year , Senior Executive ABSTRACT There has been much debate over the 2017 Amendment to the Maternity Benefit Act, 1961. The law has been hailed by numerous legal experts as one of the most progressive pieces of recent legislation introduced by the parliament to support women. Among the major improvements brought about by the Amendment are provisions like extended paid maternity leave, childcare facilities, and visiting privileges for mothers, among others. Four years have gone since the legislation was passed; it is necessary to discuss the extent to which it has succeeded in accomplishing its goal. Some claim that this legislation has proven to be unproductive because the employer bears the entire burden of economic obligation. If this is the case, how can the requirement for maternity benefits be met without negatively affecting women’s employment prospects? In this essay, we examine how the 2017 Maternity Benefit Act has affected women and discuss potential changes that could be done to further boost the law’s effectiveness. This essay will examine the laws from the standpoints of history, law, economics, and the constitution. This is an attempt to interpret the well acclaimed statute, look beyond its written wording, and comprehend the broader effects it has had on the main players. Keywords: Maternity benefit Act, 1961, Maternity benefit (Amendment) Act, 2017, Bombay Maternity Act, 1929, paid maternity leave, hiring discrimination. Table of Contents: 1. Introduction 2 1.1 History of Legislation 3 1.2 Jurisprudential Understanding 5 1.3 Legislative Analysis 6 1.3.1 Constitutional Basis 6 1.3.2 Key Features Of Legislation 8 2. Unintended Consequences Of The Legislation On The Stakeholders 10 2.1 Impact Of The Maternity Benefit Act On Women In India 10 2.2 Analysing The Reality 10 2.3 Reinforcing Gender Notion 11 2.4 Economic Loss Of Not Having Enough Women In The Workforce 12 2.5 Exacerbating Informalization And Contractualization Of Labour Markets— Hurting Women The Most 12 3. Models Of Maternity Benefit Laws: Ideas From Across The World 12 3.1 No Harm Model 13 3.2 Market Forces Helping Women At The Top 13 3.3 An Option For Paternity Leave And Redefining Creche Mandates 14 3.4 Government Paying The Maternity Benefits And Creche Benefits 14 4. Conclusion 15 1. INTRODUCTION: The 2017 Maternity Benefit Amendment Act is hailed as one of the most progressive pieces of recent legislation. The Indian Parliament passed the legislation in order to increase the benefits that women received under the 1961 Maternity Benefit Act. This was in line with the evolving global norms for maternity benefits, as demonstrated by the 2000 Maternity Benefit Convention of the International Labor Organizations. Unlike the Maternity Benefit Act, 1961 pre-amendment, which stipulated twelve weeks of paid maternity leave, this convention requires a minimum of fourteen weeks of leave. Additionally, the creation of childcare facilities and granting the mother visitation rights are mandated by this convention. India amended its own Maternity Benefit Act to incorporate the new ILO requirements, despite not being a party to the convention. The intention behind this was to meet international criteria for maternity benefit proofing while also offering women employees greater perks. Four years after the law was put into effect, it is unclear how much the amendments have benefited India’s working women. Have these changes brought about any changes, or have they made their life easier or harder? How have women been affected by this legislation? We aim to provide answers to these questions in this study. The historical and jurisprudential foundations of this legislation are examined in the first section of the study, together with an analysis of the numerous new changes introduced by the 2017 amendment. This paper’s last section will examine models from around the globe and potential recommendations to enhance the current legal framework. The second section will examine the effects of this legislation on the lives of working women. 1.1 HISTORY OF LEGISLATION: The Maternity Benefit Act of today was inspired by colonial law, as are the majority of laws in India. There were strong links between the advancements in this subject at the time and the prevailing national and global trends. The debates held at the Bombay Provincial Assembly are the most comprehensive sources of information regarding the early discussions on maternity benefits.1The startling infant mortality rate in the Bombay presidency and the poor health of female laborers and their newborn children prompted the first proposal to introduce legislation to give maternity benefits for women. The measure was first introduced in 1922 by Kanji Dwarkadas, but the government had it overturned on the grounds that it could only be tabled at the central level.2 This setback, meanwhile, did not deter subsequent attempts by others to introduce identical or comparable legislation. MM Joshi presented a bill in 1924 that gave women a six-week vacation period both before and after childbirth. Nevertheless, the mill owners and the colonial administration opposed this bill as well.3 Despite these futile attempts, the Bombay Maternity Act was passed by the legislative council in 1929 following protracted deliberations and discussions. In India, this law was regarded as a significant turning point for women’s rights. Despite the fact that the talks and disagreements around maternity benefits took place nearly a century ago, some of the topics covered are still relevant today.4The primary point of disagreement concerned who should foot the bill for the 1 Bombay Assembly Debates on Maternity Benefit Bill, 1929”(1998) 33 (22) Economic and Political Weekly, L21- L29. 2 Kanji Dwarkadas, “Forty-Five Years with Labour, Bombay” (1962) p 38; Report of the VIIIth Session, All India Women’s Conference, Calcutta, (1933) 98-100 3 “Central Legislative Assembly Debates”, February 3, 1925, August 26, 1925 4 Mridula Ramanna,“Maternal Health in Early Twentieth Century Bombay” (2007) 42(2) Economic and Political Weekly 138-144. financial obligations associated with offering women maternity benefits. Is it the boss? The husband of the woman, or the government?5 It’s interesting to see that, just as they do now, everyone agrees

INTRODUCTION The Sexual Harassment of Women at Work Place (Prevention, Prohibition and Redressal) Act, 2013 (POSH Act) governs this in India. The Act safeguards women against sexual harassment at work. Additionally, it offers provisions for stopping and addressing sexual harassment claims. The Internal Complaints Committee as well as Local Committees are formed for redressal of such cases, one can even appeal if not satisfied which the decision of committees This article gives a thorough overview of this Act. MEANING: Sexual harassment affects every woman, regardless of whether she works in an industry with male bosses, coworkers, or owners; whether she works in the service industry with clients, customers, and senior employees; whether she attends college with male professors, students, or colleagues; or whether she maintains a home with male partners. It is defined as follows: “Sexual harassment includes such unwelcome sexually determined behaviour (whether directly or by implication) as a) physical contact and advances; b) a demand or request for sexual favors; c) sexually-coloured remarks; d) showing pornography; e) any other unwelcome physical, verbal or non-verbal conduct of sexual.” The Supreme Court once more reinforced the term of sexual harassment in Apparel Export v. A.K. Chopra (1999), holding that it includes any conduct or gesture intended to offend the modesty of a female employee, either directly or indirectly. Therefore, the Supreme Court of India established some principles preserving the Constitutional spirit and in accordance with the UN Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) in its landmark decision Vishaka & Ors. v. the State of Rajasthan (1997). COMMITTEE UNDER POSH ACT: The POSH Act, 2013, contains a provision that allows for the creation of committees to support aggrieved women or sexual harassment victims. An Internal Complaints Committee (ICC) must be established by every organization’s employer in accordance with Section 4 of the aforementioned Act. The goal of this group would be to resolve sexual harassment allegations and support the victims in maintaining their dignity at work. Every institution or organisation is required to have an ICC, and the employer may be held liable for penalties if the ICC is not in place. According to the POSH Act, the employer must designate the ICC members’ terms of office, which cannot exceed three years from the date of their nomination. • COMPOSITION OF COMMITTEE: One Chairperson or Presiding Officer – A woman of the same organization working at the senior level is to be appointed as the Chairperson or PO. The seniority requirements to be qualified to preside over the ICC were discussed by the Allahabad High Court in Shobha Goswami v. the State of Uttar Pradesh and Others (2015). The respondent in this case claimed that the presiding officer was his subordinate and did not meet the requirements to become the chairperson of the ICC. The High Court, however, rejected the claim and concluded that the Chairperson’s seniority was legitimate in that particular situation and came to the conclusion that the Chairperson should be senior to the employee against whom the sexual harassment complaint has been made. Two members amongst the employees – They can be preferred by choice based on their social work or legal knowledge or the ones who are committed to the cause of women. One external member like, Doctors, attorneys, or non-profit organizations that support women’s rights could be external members. The Delhi High Court reviewed the requirements for selecting such an external member in Ruchika Singh Chhabra v. Air France India & Another (2018). The committee’s mandate, according to the court, is to aid the complainant in escaping harassment and create a productive inquiry process to deal with any problem that an offended female employee may encounter. Therefore, it is crucial to select a member from outside the committee who has the skills necessary to advance the objectives of the committee. POWERS AND RESPONSIBILITIES OF INTERNAL COMPLAINTS COMMISSION Powers of ICC are as follows: (a) Empowered to initiate an investigation into an accusation of sexual harassment. (b) It has the authority to gather proof and call witnesses. (c) Additionally, it can offer advice on the steps to be taken if a similar scenario arises again in the future. The following are some of the duties that the ICC must perform to further the POSH Act’s goals: (a) Obtain the sexual harassment allegations. (b) Launch the investigation and submit the results of the investigation. (c) Ask the employer to take the necessary steps. (d) Submit a yearly report in the format required. LOCAL COMPLAINTS COMMITTEE: Every organisation with ten or more employees was required under the POSH Act to constitute ICC. What about businesses with fewer than ten employees, though? Or the unorganized sectors, where a complaint cannot be made since there is a formal system in place? Women who work in these areas of employment should likewise be shielded from sexual harassment. Therefore, the Local Complaints Committee (LCC), which is established pursuant to Section 6 of the POSH Act, is provided for by the aforementioned Act. This clause mandates that the District Officer form the LCC on behalf of the entire district. Every block, taluka, and tehsil in the rural or tribal area, as well as every ward or municipality in the urban area, must have one nodal officer designated by the district officer. As soon as complaints are received, the nodal officer must transmit them to the relevant LCC within seven days. The following people would report sexual harassment to the LCC: 1. Employees of organizations having less than ten employees; 2. Women working in the unorganized sector like housekeeping staff; and, 3. Employees from organizations with more than ten employees but if the complaint is against the employer himself. RECENT SUPREME COURT DIRECTIONS: Even ten years after the Sexual Harassment at Workplace Act, 2013, or “POSH ACT,” the Supreme Court has raised concern over what it calls the “serious lapses” in the law’s execution. In this regard, the court noted a recent revelation in a national newspaper stating

History of Taxation in India India’s Independence Day, celebrated on August 15 each year, marks the end of British colonial rule and the beginning of a new chapter in the country’s history. This day is a time for Indians to reflect on their nation’s journey from a colonized land to a sovereign republic. While the festivities are steeped in patriotic pride, they also provide an opportunity to examine how India’s economic policies, particularly its taxation system, have evolved and contributed to the country’s development. Historical Context of Taxation in India Under British colonial rule, India’s taxation system was designed primarily to extract resources for the benefit of the British Empire. The British implemented various forms of taxation, including the Zamindari and Ryotwari systems, which imposed heavy taxes on land. These systems often led to exploitation and economic hardship for Indian farmers and landowners. Following independence in 1947, India faced the task of transitioning from this exploitative colonial tax system to one that could support nation-building and equitable development. The early years of independent India were marked by efforts to establish a tax framework that would support economic growth while addressing social and economic disparities. The Evolution of Taxation in Independent India 1. Early Reforms and Nation-Building In the years immediately following independence, the Indian government, led by Prime Minister Jawaharlal Nehru, focused on creating a taxation system that would facilitate economic development and social justice. The Income Tax Act of 1961 was a key piece of legislation aimed at rationalizing and simplifying income tax laws. This act laid the groundwork for a more organized tax system and sought to reduce tax evasion. During the 1960s and 1970s, tax policies were often geared towards redistributive goals. The focus was on progressive taxation and increasing the tax base to fund the government’s development initiatives, including infrastructure projects and social programs. 2. Economic Liberalization and Tax Reform The economic liberalization of the 1990s was a turning point for India’s taxation system. Initiated by Finance Minister Manmohan Singh, these reforms were aimed at modernizing India’s economy and included significant changes to the tax system. The government reduced tax rates, simplified tax structures, and broadened the tax base to encourage investment and economic growth. A landmark reform was the introduction of the Goods and Services Tax (GST) in 2017. GST replaced a complex system of indirect taxes with a unified tax structure, aimed at reducing tax cascading and simplifying the tax administration process. This reform was crucial for improving the ease of doing business in India and ensuring a more transparent tax system. 3. Recent Developments In recent years, India has continued to refine its taxation policies to adapt to new economic realities. The digitalization of tax administration has been a major focus, with initiatives such as the Income Tax e-filing system and the implementation of the Direct Tax Code (DTC). These measures aim to make tax filing and compliance more efficient and transparent. Additionally, the Indian government has made efforts to address issues such as tax evasion and illicit financial flows. The introduction of the Aadhaar-based PAN system and enhanced data analytics are part of ongoing efforts to improve tax compliance and reduce tax evasion. Taxation and Nation-Building Taxation has been fundamental to India’s development journey. The revenue collected through taxes has been essential for funding public services, including education, healthcare, and infrastructure. Effective taxation has allowed the Indian government to invest in social welfare programs and poverty alleviation initiatives, contributing to the overall economic and social progress of the country. Challenges and Opportunities Despite the progress, the Indian taxation system faces several challenges. Tax evasion remains a significant issue, with a portion of economic activity still operating outside the formal tax net. To address this, the government continues to implement measures aimed at improving compliance and expanding the tax base. Balancing tax collection with the need to foster a business-friendly environment is another challenge. While taxation is crucial for revenue generation, it is equally important to ensure that tax policies do not stifle economic growth or discourage investment. The Future of Taxation in India Looking ahead, the future of taxation in India will likely be characterized by continued modernization and digitalization. Advances in technology, such as artificial intelligence and blockchain, may further transform tax administration and compliance. The government is expected to focus on enhancing tax compliance, broadening the tax base, and adapting policies to emerging economic trends. Independence Day in India is a moment to celebrate the country’s freedom and reflect on its journey from colonial rule to a thriving democracy. The evolution of India’s taxation system from the colonial era to the present day is a testament to the nation’s growth and development. As India continues to progress, its taxation policies will play a crucial role in supporting economic development, ensuring social equity, and building a prosperous future for all its citizens. 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