Key Matrix:

1. Property Distribution
2. Crime and Punishment-related laws
3. Tax laws
4. Intellectual property law
5. Cyber Security law
6. fundamental principles
7. cultural stuff
8. emancipation of workers
9. freedom of religion
10. principles of ownership
11. international treaty
12. contracts and deeds
13. appointment and condition of service
14. legislative procedure
15. privileges and immunities of parliament and members

1. Property Distribution

Ind: The Indian Succession Act, 1925 mainly deals with the distribution of the property
of a person after death in India. Under the Indian Succession Act, the distribution of the
property after death is divided mainly into two parts, intestate succession, and
testamentary succession. Intestate succession takes place according to the law of inheritance
applicable to the deceased person (based on religion) in which the deceased person had no choice or
preference as to the distribution of his/her property. Testamentary succession takes place when the
deceased person has created a Will, directing the distribution of property after his/her death.
Testamentary Succession – Passing away with Will
The law enables all citizens of India holding property to decide the person(s) entitled to his/her
property after death. The property distribution is done through the creation of Will as per the
wish of the deceased. Hence, any person who wishes to pass on property NOT as per the laws
of inheritance applicable to him/her can do so by creating a Will. Succession as per the Will or
any other testamentary document is testamentary succession.
Intestate Succession – Passing away without Will
If a person passes away without a Will is intestate succession. In such cases, the property
distribution is done as per the inheritance law applicable to the deceased person. The property
of a Hindu male dying intestate, or without a will, would be given first to heirs within Class I. If
there are no heirs categorized as Class I, the property will be given to heirs within Class II. If
there are no heirs in Class II, the property will be given to the deceased's agnates or relatives
through male lineage. If there are no agnates or relatives through the male's lineage, then the
property is given to the cognates or any relative through the lineage of females Under the Hindu
Succession Act, 1956,[1] females are granted ownership of all property acquired either before
or after the signing of the Act, abolishing their "limited owner" status. However, it was not until
the 2005 Amendment that daughters were allowed equal receipt of property as with sons. This
invariably grants females property rights.

Indian Succession Act, 1925

The Indian Succession Act, 1925 is the principal legislation dealing with matters like the
creation of Will or distribution of property after the death of a person. The Indian Succession
Act applied to persons other than Muslims and to Hindus only in the case of testamentary
succession. However, as per laws to succession in India, the word Hindu has a wider meaning
to include Buddhists, Sikhs, and Jains. Hence, the Indian Succession Act does not apply to
intestate succession to properties of Hindus, Buddhists, Sikhs, Jains, and Muslims.
Hindu Succession Act, 1956
Hindu Succession Act, 1956 applies to intestate succession amongst Hindus, Buddhists,
Jains, Sikhs, and any other person, not being Muslim, Christian, Parsi or Jew by religion unless
it is provided that such a person is not governed by Hindu Law. A person exempted from the
Hindu Succession Act are subject to the Indian Succession Act, 1956.
Testamentary succession for Hindus is as per the Indian Succession Act, 1925. Hence, any
person who leaves a valid Will, being a Hindu as per the Act would be governed by the Indian
Succession Act, 1956.
Mohammedans Law
The courts in India apply Mohammedan law to Mohammedans in matters relating to succession
and inheritance. The Shariat Act, 1937 provides that intestate succession, including personal
property inherited or obtained under contract or gift or any other provisions of personal law,
are to be governed by personal law when the parties are Muslims.
Hence, the distribution of property after the death of a Mohammedan is as per the
Mohammedan Law viz. the Quran, Hadis, Ijmaa, and Qiyas
USA: Property Distribution Law of the United States has extensive discussions of the various
methods for distribution and applicable laws, including locating and recruiting distributors, UCC Article
2, product liability, product warranties, trade regulation, antitrust considerations, the intellectual
property laws -- patent, trade secret, and copyright -- which have varying degrees of importance in
product distribution, and an extensive treatment of trademark law and labeling, which are almost
always important in product distribution. The text also has brief discussions of other areas of law that
are relevant to product distribution, including United States import regulation. Sample forms are
provided in the Appendix

. How do inheritance laws work in the USA?

In the USA, inheritance laws govern how people receive their share of assets. They also
govern which relatives have a statutory right to claim an inheritance even if they aren’t
included in the express terms of the will. Each state either adopts a ‘community property
approach’ or a ‘common law approach’ – this essentially determines the way in which
estates are divided and which members of the family are automatically entitled to their
share.
If you’re looking for trustworthy law firms used to dealing with international
clients, our Resource Centre can provide free recommendations and
introductions. Simply fill in our inquirynquiry form to let us know what you’re
looking for.A spouse will retain a separate interest in property, meaning they haven’t got
to automatically share it with a spouse, if:
 It is acquired as an inheritance or as a gift
 It is acquired prior to the marriage
 There is an agreement in place between the spouses
expressly stating that the property be kept separate from
the marriage community.
In the majority of circumstances, US law forbids leaving a spouse
out of a will entirely. As a general rule, in community property
states, each spouse will automatically own half of everything that
 the couple earned over the course of their marriage. They are
then able to dispose of their share of this property in whichever
ways they desire. This means that half will go automatically to the
spouse, and the remaining part of the estate can be distributed in
accordance with the wishes of the person in question. They can
of course elect to give the remainder to the spouse too, but they
can also share it amongst children, grandchildren, friends and
other relatives.
Where the deceased wishes to give less to the remaining
spouse, a written agreement must be in place outlining this
approach. This automatic right of the surviving spouse to
automatically inherit half can also be negated by a prenuptial
agreement.
In order to avoid confusion and wills being contested by unhappy
spouses and family members, it’s advisable to have a will drawn
up expressly stating your wishes for how you would like your
estate to be distributed.
BD: In Bangladesh, under Islamic law, the wife inherits a fixed share of one-eighth
of the deceased husband's property if he leaves children, whereas the husband
receives one fourth of his deceased wife's property. ... A daughter, who is an only child,
inherits half the estate of her late father or mother.
(i) A has left no will. He has died intestate in respect of the whole of his property.

(ii) A has left a will, whereby he has appointed B his executor; but the will contains no
other provisions. A has died intestate in respect of the distribution of his property.

(iii) A has bequeathed his whole property for an illegal purpose. A has died intestate in
respect of the distribution of his property.

(iv) A has bequeathed 1,000 Taka to B and 1,000 Taka to the eldest son of C, and has
made no other bequest: and has died leaving the sum of 2,000 Taka and no other
property. C died before A without having ever had a son. A has died intestate in respect
of the distribution of 1,000 Taka.

2. Crime and Punishment-related laws

BD: Punishment of offences committed within Bangladesh

2. Every person shall be liable to punishment under this Code and not otherwise for every
act or omission contrary to the provisions thereof, of which he shall be guilty within
Bangladesh.
A person is deemed to die intestate in respect of all property of which he has not made
a testamentary disposition which is capable of taking effect.
Ind: A Criminal law governs crimes, including felonies and misdemeanors. Crimes are generally referred
to as offenses against the state. The standard of proof for crimes is beyond a reasonable doubt. For
information on particular crimes or issues surrounding the criminal law, please select from one of the topics
below.

Criminal law in India means offenses against the state, it includes felonies and misdemeanors. The
standard of proof for crimes is beyond a reasonable doubt. Criminal law is governed by Indian penal Code,
Crpc, evicence Act etc.

A body of rules and statutes that defines conduct prohibited by the government because it threatens and
harms public safety and welfare and that establishes punishment to be imposed for the commission of such
acts.

The term criminal law means crimes that may establish punishments. In contrast, Criminal Procedure
describes the process through which the criminal laws are enforced. For example, the law prohibiting
murder is a substantive criminal law. The manner in which government enforces this substantive law
through the gathering of evidence and prosecution is generally considered a procedural matter.

Crimes are usually categorized as felonies or misdemeanors based on their nature and the maximum
punishment that can be imposed. A felony involves serious misconduct that is punishable by death or by
imprisonment for more than one year. Most state criminal laws subdivide felonies into different classes with
varying degrees of punishment. Crimes that do not amount to felonies are misdemeanors or violations. A
misdemeanor is misconduct for which the law prescribes punishment of no more than one year in prison.
Lesser offenses, such as traffic and parking infractions, are often called violations and are considered a
part of criminal law.

First Information Report (FIR):

The first information report means an information recorded by a police officer on duty given either by the
aggrieved person or any other person to the commission of an alleged offence.
Who can File an FIR?
Where to File an FIR?
Why FIR should be filed promptly
Is there time duration fixed for Filing an FIR?

Supreme Court Guidelines on FIR

Supreme Court has given Directions to be followed in regards to Registration of an FIR, these directions
are discussed

Rights of Arrested Person: One of the basic tenets of our legal system is the benefit of the presumption
of innocence of the accused till he is found guilty at the end of a trial on legal evidence

Circumstantial Evidence:
Circumstantial evidence is used in criminal courts to decide the fate of accused by establishing guilt or
innocence through reasoning. According to Benthem witnesses are the eyes and ears of justice. But
testimony of witnesses is not always credible; therefore, facts are provable not only by witnesses but also
by circumstances.

In words of Stephen Leacock

My evidence for this assertion is all indirect, it’s what we call circumstantial evidence the same the people
are hang for. Giving the importance of circumstantial evidence in criminal cases and discussing the present
role of circumstantial evidence, in nailing the two most leading cases, of Manu Sharma and Santosh Kumar,
the same evidence that the trial court had dismissed as being insufficient or inadequate for conviction.
Although it seems self-evident, that meaning of evidence must be articulated first, before the next steps in
the analytical process may be pursued.

Historical Background of Circumstantial Evidence

Circumstantial evidence is not considered to be proof that something happened but it is often useful as a
guide for further investigation. An example from genealogy would be that if census records showed several
people with the same surname lived at the same address, likely relationships could be inferred from age
and gender. Circumstantial evidence is used in criminal courts to establish guilt or innocence through
reasoning. They also play an important role in civil courts to establish or or deny liability

Analysis of the term Evidence

Evidence is the raw material which a judge or adjudicator uses to reach findings of fact. The findings of fact
that the evidence generates are - for all their flaws - what happened for all intents and purposes of the legal
proceeding. If you do not agree with the fact-finding that has been made (or even if you know it to be wrong),
recognize that the rules of evidence are the best rules that law know of to reach the necessary goal of fact-
finding

In its original sense the word evidence signifies, the state of being evident i.e. plain, apparent or notorious.
But. It is applied to that which tends to render evidence or generate proof. The fact sought to be proved is
called the principal fact; the fact which tends to establish it, the evidentiary fact
Only the bullet points will be there

US: Liability for Accomplices

When multiple parties are involved, the traditional first step is to classify the
participants according to the following categories:
1. Principal in the first degree – those who actually commit a crime (i.e. the
perpetrator). Perpetrators are not accomplices and this section does not
pertain to them.
2. Principal in the second degree – those who aided, counseled, commanded, or
encouraged the perpetrator in the actual commission of a crime. An abettor
is considered an accomplice.
3. Accessory before the fact – those who aided, counseled, commanded, or
encouraged the perpetrator to commit the crime, without actually being
present at the moment of perpetration. An accessory (before the fact) is
considered an accomplice.
4. Accessory after the fact – those who aid an individual, knowing the individual
to be a criminal, in an effort to hinder the individual’s detection, arrest, trial,
or punishment. Accessories (after the fact) are guilty of a separate crime, so
this section does not pertain to them.
To convict an accomplice, the prosecutor needs to establish the requisite actus reus
and mens rea. That is, the prosecutor must prove that the accomplice acted in
support of the perpetrator, and had the requisite mental state while doing so. It is
important to note that some jurisdictions allow accomplices to be prosecuted
independently of the principal perpetrator. Thus, an accomplice could be found guilty
of a more severe offense than the principal. In certain jurisdictions, an accomplice
may be convicted while the alleged perpetrator is acquitted.
Ex Post Facto
An ex post facto law retroactively punishes actions. The Constitution explicitly forbids
this practices in Article 1, Sections 9 and 10.
Punishing For Status
A law cannot punish a person simply for their status. As the Supreme Court explained
in Robinson v. California, 370 U.S. 660 (1962), any statute that criminalizes the
status of a person inflicts a cruel and unusual punishment in violation of the Eighth
Amendment and Fourteenth Amendment. For example, a state could not punish an
individual for “being homeless,” which would be a status offense, but could punish a
homeless individual for trespassing or loitering, which involves some conduct.
Defenses
There are a number of defenses available to a defendant in a criminal prosecution.
The following list illustrates some common defenses individuals rely on:
 Failure of Proof – an individual’s simplest defense in a criminal prosecution is
to claim that the prosecution has not or cannot prove an element of the
offense.
 Mistakes – in certain circumstances, an individual’s mistake can be used as a
defense.
o Mistake of Law – a mistake regarding the legal status or effect of some
situation.
o Mistake of Fact – a mistake regarding the facts of some situation.
 Justifications – these are complete defenses
o Self-Defense: the use of force to protect oneself from an attempted
injury by another.
o Defense of property: a person may use force to protect his property
from a felony occurring within.
o Defense of Others: the right of a person to protect a third party with
reasonable force against an assailant who seeks to inflict force upon
the third party.
o Necessity: sometimes referred to as the “choice of evils,” the necessity
defense allows an individual to engage in otherwise unlawful conduct if
by doing so the individual avoids a greater harm.
 Excuses – these are partial defenses
o Duress: an individual may plead duress if another individual forced him
or her to engage in the illegal conduct by force or threat of force.
o Intoxication: an individual who was involuntarily intoxicated can plead
intoxication as a defense to every crime. An individual who was
voluntarily intoxicated can plead intoxication as a defense only to
crimes that require a specific mental state.
o Insanity: an insane individual cannot form the requisite mental state,
and thus cannot be found guilty.

3. Tax laws
US: In 1913, the Sixteenth Amendment to the U.S. Constitution was ratified. It states: "The
Congress shall have power to lay and collect taxes on incomes, from whatever source
derived, without apportionment among the several States, and without regard to any census
or enumeration."
BD: As mentioned above, efficiency of the VAT system depends on the uniformity of the
tax rate and comprehensive coverage of the economic activities. Contrary to these conditions,
multiplicity of tax rates as well as prevalence of widespread exemptions eroded the efficiency
of the VAT system in Bangladesh. Specifically, Single uniform rate of 15 percent is supposed
to ensure efficiency of the VAT system through equal treatment of economic agent. However,
due to the truncated base the VAT system is facing multiple VAT rate undermining the
efficiency objective of the VAT system. Due to various exemptions and non-functioning of the
supply chain, cascading (i.e. tax on tax) is still observed in the Bangladesh VAT system.
IND:

Income Tax Basics in India

Income tax is a type of tax that the central government charges on the income
earned during a financial year by the individuals and businesses.Taxes are
sources of revenue for the government.Government utilizes this revenue for
developing infrastructure, providing healthcare,education,subsidy to the farmer/
agriculture sector and in other government welfare schemes. Taxes are mainly
of two types,direct taxes and indirect form of taxes.Tax levied directly on the
income earned is called as direct tax,for example Income tax is a direct tax.The
tax calculation is based on the income slab rates applicable during that financial
year.

Types of Income Tax payers

he Income tax Act has classified the types of taxpayers in categories so as to
apply different tax rates for different types of taxpayers.
Taxpayers are categorized as below:
 Individuals, Hindu Undivided Family (HUF), Association of Persons(AOP) and
Body of Individuals (BOI)
 Firms
 Companies
Further, Individuals are broadly classified into residents and non-
residents.Resident individuals are liable to pay tax on their global income in
India i.e. income earned in India and abroad. Whereas, those who qualify as
Non-residents need to pay taxes only on income earned or accrued in India.
The residential status has to be determined separately for tax purposes for
every financial year on the basis of the individual tenor of stay in India.Resident
Individuals are further classified into below-mentioned categories for tax
purposes-
 Individuals less than 60 years of age
 Individuals aged more than 60 but less than 80 years
 Individuals aged more than 80 years
OVERVIEW OF BANGLADESH TAX LAWS
A. National Income Taxes
Overview
Bangladesh imposes income tax on net income at the national level. The definition of
income subject

to tax is expansive and includes most capital gains. Taxable business

income is based on accounting income, adjusted for nondeductible expenses and
statutory allowances. Bangladesh offers

several tax incentives, including tax holidays

specified by the National Board of Revenue and reduced tax rates for specific categories
of income and investors.
Individuals
Individuals resident in Bangladesh are subject to tax on their worldwide income. For
most types of income, individual rate brackets are generally progressive from zero to 25
percent. Capital gains are generally subject to tax at progressive rates from zero to 15
percent. Dividends and interest are generally are taxable to residents at a rate of 10
percent.
Companies
Companies resident in Bangladesh are subject

to tax on their worldwide income. The

general rate applicable for publicly traded companies having a registered office in
Bangladesh and regularly distributing certain required dividends is 30 percent. The
general rate for all other companies, including nonresident companies, is 40 percent.
Banks, insurance companies, and other financial institutions are subject to income tax at
a rate of 45 percent and to an excess profits surtax of 15 percent on profits exceeding
50 percent of capital and reserves. Dividends generally are subject to a withholding tax
of 10 percent.
B. International Aspects under Domestic Bangladesh Law
Residency
Generally, resident individuals and companies are subject to income tax on their
worldwide income, while nonresident individuals and companies are subject to tax only
on their income from sources in Bangladesh. Individuals are generally resident for tax
purposes if they are present for 182 days or more in a tax year, or are present in
Bangladesh for more than 90 days in a tax year and have been present in Bangladesh for
a total of more than 364 days during the four preceding tax years. However, noncitizen
technicians employed in Bangladesh are exempted from tax on their salaries for the first
three years of employment upon approval by the tax department provided that the
salaries are not taxed outside Bangladesh. After this three-year period, such individuals
may be considered residents

and taxed on their worldwide income. An employee

present in Bangladesh for fewer than 182 days in a tax year is exempt from income tax
on a salary received from an employer having the same country of residence, provided
that the salary is not paid by a permanent establishment and neither taxed outside
Bangladesh nor deducted from the employers taxable income in Bangladesh. A
13 |
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company is resident in Bangladesh if it is registered under the laws of Bangladesh or if

the control and management of its business are exercised in Bangladesh.
Sources of income
Income from sources in Bangladesh includes income derived from services rendered and

activities carried out in Bangladesh, income from sales of property located within
Bangladesh,

and income reasonably attributable to the conduct of a business within

Bangladesh. The concept

of a permanent establishment is not used in Bangladesh

internal tax law except in connection

with the disallowance of an exemption from

income tax for short-term foreign workers income

earned there.

Nonresident withholding
Nonresident individuals are generally subject to tax on Bangladesh-source income at a
rate of 25 percent

without allowance of deductions, exemptions or other relief.

Nonresident companies are subject to tax on Bangladesh-source income at a rate of 40
percent without allowance of tax credits. Bangladesh imposes and requires withholding
of tax on dividends paid by resident companies to nonresident companies at a rate of 40
percent. Dividends paid to nonresident individuals are subject to withholding tax at a
rate of 25 percent.

Bangladesh-source interest payments to nonresident corporations

generally are subject to withholding tax at a rate of 40 percent. Interest payments to
nonresident individuals are generally subject to withholding tax at a rate of 25 percent.
As with dividends, the withholding tax rate is the income tax rate applicable to the
recipient. Bangladesh-source royalties and technical assistance fees paid to nonresident
individuals or nonresident companies are subject to a 10-percent withholding tax. In the
absence of a treaty, Bangladesh generally provides double tax relief by way of a credit
against Bangladesh tax.
C. Other Taxes
In addition to the taxes described above, other taxes are levied at the national level. A
value-added tax is imposed at a standard 15 percent rate, which is reduced to 1.5
percent for all sales of goods in metropolitan and municipal areas. A turnover tax is
imposed on local products and services at a rate of four percent if total annual turnover
is less than 2 million taka (approximately $30,000). Excise taxes are imposed upon
certain luxury goods and services, vehicles, natural gas, liquor, cigarettes and certain
other goods and services. A stamp tax of 10 percent is imposed upon transfers of real
property. Duties of 7.5 to 25 percent are imposed upon exports. Gross receipts of
nonresident air

trancompanies, nonresident shipping companies, and nonresident

companies engaged in oil exploration are taxed at rates of three percent, eight percent,
and 3.75 percent respectively.
REASONS FOR AVOIDING TAX IN BANGLADESH
Tax is the main source of Bangladesh. So it is base point for Bangladesh economy to
improve the country's infrastructure and other territory. After 1971 we receive many

Bangladesh is a unitary, autonomous, sovereign Republic to be known as Individuals' Republic of

Bangladesh. The principles of nationalism, socialism, democracy and secularism, together with the
principles derived from those as set out in this Part, shall constitute the fundamental principles of state
policy. The principles set out in this Part shall be fundamental to the governance of Bangladesh, shall be
applied by the State in the making of laws, shall be a guide to the interpretation of the Constitution and
of the other laws of Bangladesh, and shall form the basis of the work of the State and of its citizens, but
shall not be judicially enforceable. Power to amend any provision of the Constitution 91[142.
Notwithstanding anything contained in this Constitution- (a) any provision thereof may be amended by
way of addition, alteration, substitution or repeal by Act of Parliament :Provided that- (i) no Bill for such
amendment shall be allowed to proceed unless the long title thereof expressly states that it will amend
a provision of the Constitution;(ii) no such Bill shall be presented to the President for assent unless it is
passed by the votes of not less than two thirds of the total number of members of Parliament ;(b) when
a Bill passed as aforesaid is presented to the President for his assent he shall, within the period of seven
days after the Bill is presented to him assent to the Bill, and if he fails so to do he shall be deemed to
have assented to it on the expiration of that period