9,901 articles
Incitement
Incitement: inchoate criminal liability for urging or persuading another to commit an offence, also called solicitation in the US. Covers common law elements, codified tests, and the US Brandenburg imminent lawless action standard.
Income shares model
Income shares model: child support guideline formula using both parents' incomes, also called income shares guidelines; contrasts with percentage-of-income model; used in most U.S. states and seven of ten jurisdictions in an international review.
Income Tax Appellate Tribunal
The Income Tax Appellate Tribunal (ITAT) is India's quasi-judicial second appellate authority for direct tax disputes, established 25 January 1941, with 63 benches at 27 stations; its orders are final on facts, appealable to High Courts only on substantial questions of law.
Income Tax Department
Income Tax Department of India, under the CBDT, Ministry of Finance, administers direct taxes. Originating from the 1922 Income-tax Act, it performs assessment, appeals, search and seizure, and faceless e-processing under the Income-tax Act, 1961 and the new 2025 Act.
Income tax in Australia
Income tax in Australia: Commonwealth tax on individual and entity taxable income, introduced 1915, consolidated federally in 1942; $18,200 tax-free threshold, 45% top rate, 2% Medicare levy, PAYG withholding, and 2026-27 CGT, negative gearing and offset reforms.
Income tax in India
Income tax in India is a central direct tax under Entry 82 of the Union List, historically under the Income-tax Act, 1961, replaced by the Income-tax Act, 2025 from 1 April 2026, with a default concessional regime under section 115BAC (section 202) for individuals and HUFs.
Income tax return (India)
Income tax return (ITR), India: annual statement filed under the Income-tax Act on forms ITR-1 to ITR-7 via the e-filing portal; covers due dates, belated, revised, and updated returns (ITR-U), and the 2025 Act transition.
Incorporation (business)
Incorporation (business) is the legal process of creating a corporation by filing Articles of Incorporation with a state, producing limited liability, perpetual existence, and stock-based financing; compare S corp and C corp taxation and UK Companies House registration.
Incorporation of the Bill of Rights
Incorporation of the Bill of Rights is the Supreme Court doctrine applying most first ten amendments to state and local governments via the Fourteenth Amendment's Due Process Clause, from Barron v. Baltimore (1833) through Gitlow, Gideon, McDonald, and Timbs, with grand jury and civil jury exceptions.
Incoterms
Incoterms (International Commercial Terms) are 11 ICC-issued trade rules, first published 1936, latest edition Incoterms 2020 (effective 1 January 2020), defining seller and buyer obligations, costs, and risk transfer in international sales contracts; seven rules suit any transport mode, four suit sea and inland waterway.
Indecent exposure
Indecent exposure is the crime of publicly exposing one's genitals in a way likely to offend or alarm others, usually a misdemeanor in most U.S. states.
Indefinite leave to remain
Indefinite leave to remain (ILR), or settlement, is the UK immigration status allowing a person to live, work and study in the UK without time limit, typically after 5 years on a qualifying visa, leading to British citizenship; distinct from EUSS settled status.
Indemnity
Indemnity: a binding promise by one party (indemnifier) to compensate another for defined loss, also called hold harmless; distinct from guarantee (secondary, three-party) and from regulated insurance; primary obligation, dollar-for-dollar recovery, construed strictly.
Independent Albania
Independent Albania: first Albanian state, declared at Vlora 28 November 1912 by Ismail Qemali, recognized de jure by the six Great Powers on 29 July 1913 as a neutral hereditary principality with borders fixed by the London Conference, excluding Kosovo.
Index of law articles
The Index of law articles is a finding aid that points to where a legal term is treated. It is used by researchers alongside legal encyclopedias and periodical indexes.
Index of real estate articles
Index of real estate articles: an organized guide to real estate and real property law, estates in land, land tenure history, appraisal and mortgage finance, and OECD housing market policy topics, each linked to cited sources.
India–Bangladesh enclaves
about 28 words: The India–Bangladesh enclaves, locally called chhitmahals, were surrounded pockets of territory located in Cooch Behar that were exchanged between India and Bangladesh in 2015.
India–Maldives maritime boundary treaty
The India–Maldives maritime boundary treaty, signed in New Delhi on 28 December 1976, fixed the sea boundary between India and Maldives in the Arabian Sea on a modified equidistance basis.
India–Maldives relations
India–Maldives relations: bilateral ties established 1 November 1965 after Maldivian independence, covering defence cooperation since the 1988 coup, development finance, trade of USD 771.76 million in 2025-26, the 2024 Muizzu rupture and reset, and India-China rivalry.
India–Soviet Union relations
India–Soviet Union relations (1947–1991): pragmatic non-alliance partnership from April 1947, marked by the 1971 Treaty of Peace, Friendship and Cooperation, rupee-settled trade, Soviet arms and Bhilai Steel Plant aid, and continuity into India–Russia arms ties.
India–Sri Lanka maritime boundary agreements
The India–Sri Lanka maritime boundary agreements are two treaties, signed in 1974 and 1976, that settled the maritime boundary through the Palk Strait and Gulf of Mannar.
Indian Appropriations Act
Indian Appropriations Act (March 3, 1871, ch. 120, 16 Stat. 544), the U.S. law ending treaty making with Indian tribes; preserved prior treaties, codified as 25 U.S.C. 71, later amended 1988.
Indian black money
Indian black money (also unaccounted or parallel-economy income) is income and wealth on which Indian taxes or public dues went unpaid, defined in the 2012 White Paper; addressed by the Black Money Act 2015, disclosure schemes, and demonetizations of 1946, 1978, and 2016.
Indian Child Welfare Act
Indian Child Welfare Act (ICWA), US federal law enacted November 8, 1978 (Public Law 95-608) setting minimum standards for removing and placing Indian children and confirming tribal jurisdiction; upheld 7-2 in Haaland v. Brackeen (2023).
Indian Contract Act, 1872
The Indian Contract Act, 1872 (भारतीय संविदा अधिनियम, 1872), Act No. 9 of 1872, is India's principal contract statute, in force 1 September 1872, covering general contract law and special contracts.
Indian indenture system
Indian indenture system: state-regulated contract labor scheme moving about 1.3–1.6 million Indians to plantation colonies (Mauritius, Caribbean, Fiji, Natal, Assam) from 1834 to 1917 after British slavery abolition, enforced by penal sanctions and debated as a 'new system of slavery.'
Indian Independence Act 1947
The Indian Independence Act 1947 is a British act (Royal Assent 18 July 1947) creating the independent Dominions of India and Pakistan on 15 August 1947, providing partition machinery, ending the Emperor of India title and princely-state suzerainty; repealed by India's Article 395 and Pakistan's Article 221.
Indian labour law
Indian labour law, governed by four Labour Codes effective 21 November 2025 (Code on Wages 2019, Industrial Relations, Social Security, and OSH Codes), consolidating 29 central acts covering wages, social security, safety, and industrial relations.
Indian nationality law
Indian nationality law governs citizenship under the Constitution and the Citizenship Act, 1955. Acquisition is by birth, descent, registration, and naturalization; amendments in 1986, 2003, 2005 and 2019 (CAA, OCI) shifted it from jus soli toward descent and religion-based criteria.
Indian passport
Indian passport: MEA-issued travel document for Indian citizens under the Passports Act 1967; ordinary (blue), diplomatic (maroon), official (white) types; RFID e-passports since May 2025.