No Proposal to make Human Rights Impact Assessment HRIA mandatory for companies
Ministry of Corporate Affair
11th March, 2016
Human Rights Impact Assessment
The Companies Act, 1956/2013 does not contain any provisions related to human rights impact assessment (HRIA) for companies. Further, National Human Rights Commission (NHRC), which deals with complaints about alleged violation of human rights by a public servant only, does not maintain a separate incident code or record under the head Human Rights Impact Assessment (HRIA) for companies in India. In case of proven violation of human rights, NHRC can make recommendations to the concerned authorities in Central/State Government. Appropriate recommendations have been made by NHRC to the concerned government authorities for relief / rehabilitation of the project affected in cases of displacement of villagers/local people on account of acquisition of lands for ‘mega projects’ in various States. There is no proposal before the Ministry of Home Affairs or Ministry of Corporate Affairs to make HRIA mandatory for companies.
This was stated by Shri Arun Jaitley, Minister of Corporate Affairs in written reply to a question in the Lok Sabha today.
- AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
- Shareholders can’t be taxed for income from properties owned by the company – HC
- Jurisdictional error in reassessment approval can’t be shielded by the law of limitation
- ITAT ought to remanded whole matter of bogus purchases instead of profit determination
- Where proceedings u/s 153C barred by limitation, AO can’t invoke section 148 & 148A




