Section 43a

State elections and primaries.
Section 43a. Hence getting acquainted with section 43a is important for taxpayers who have to furnish returns and avail credit. After section 43 of the income tax act the following section shall be inserted namely 43a. Section 43a information technology act compensation for failure to protect data sensitive information including password financial info civil liability.
At state elections and primaries at which any of the following offices are to be voted for such offices shall appear on ballots and on ballot labels on voting machines in the following order consecutively presidential elector senator in congress governor and. Officers to be elected. Central government act section 43a in the information technology act 2000 50 43a compensation for failure to protect data.
Manner and order of appearance on ballots section 43a. Insertion of new section 43a 17. B whoever after having been convicted of the crime of criminal harassment commits a second or subsequent such crime or whoever commits the crime of criminal harassment having previously been convicted of a violation of section 43 shall be punished by imprisonment in a house of correction for not more than two and one half years or by imprisonment in the state prison for not more than ten years.
No employee shall directly or indirectly during hours of employment solicit or receive funds for political purposes or use official authority or influence to compel an employee in the classified service to apply for membership in or become a member of any political organization to pay or promise to pay any assessment subscription or contribution or to take part in any political activity. 1 subject to the provisions of section 43a any gain or loss arising on account of any change in foreign exchange rates shall be treated as income or loss as the case may be and such gain or loss shall be computed in accordance with the income computation and disclosure standards notified under sub section 2 of section 145. It has made the previously followed procedures more simplified and easy.
Section 43a is a recent addition to the cgst act 2019 which deals with the procedure for filing returns and availing input tax credit.