Taxmann's Narcotic Drugs and Psychotropic Substances Act 1985 with Rules [Bare Act with Section Notes] – Unifying the NDPS Act with Rules | Amendments | Allied Legislation | Footnotes | Forms
About this ebook
By bringing together the core statute, rules, forms, and practical notes, this publication clarifies the framework that regulates narcotic drugs and psychotropic substances in India. Readers will find it helpful for reference, compliance, and case preparation.
This book is intended for the following audience:
• Practising Lawyers & Legal Consultants – For comprehensive coverage of the NDPS Act and related rules, along with handy section notes that aid legal interpretation
• Judicial Officers & Law Enforcement – For a ready reference to the procedures, powers, penalties, and enforcement mechanisms detailed under the NDPS Act, Rules, and allied legislation
• Government Departments & Authorities – To ensure compliance with regulatory mandates, licensing requirements, and forfeiture provisions
• Students, Researchers & Academicians – A single-volume reference for in-depth study of narcotics-related laws and rules in India
• Compliance Officers & Corporate Legal Teams – To understand statutory obligations concerning narcotic and psychotropic substances, ensuring corporate adherence to legal standards
The Present Publication is the 2025 Edition, covering the amended and updated text of the NDPS Act [Act No. 61 of 1985] and Rules, with the following noteworthy features:
• [Complete Text of the NDPS Act 1985] Presents the legislation in a clear, readable format, ensuring easy cross-reference
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [Coverage of All Relevant Rules & Notifications] Incorporates central rules, including the Narcotic Drugs and Psychotropic Substances Rules 1985, various procedures related to forfeiture, consultative committees, disposal of seized substances, etc.
• [Inclusion of Allied Legislation] Contains the Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act 1988 and the Narcotic Drugs and Psychotropic Substances (Regulation of Controlled Substances) Order 2013, among others.
• [Section Notes/Short Commentary] Handy notes and brief explanations under relevant sections to facilitate quick understanding of critical provisions
• [Forms & Schedules] Includes standard application forms, consignment notes, bond execution forms, and other prescribed formats for practical use
• [User-friendly Layout] Systematically arranged chapters, section-wise indexing, and a detailed subject index for quick look-ups
• [Practical Utility] Suitable for daily court practice, reference in offices of enforcement agencies, and for teaching or study purposes in academic institutions
The structure of the book is as follows:
• Bare Act Format – Each chapter and section of the NDPS Act 1985 is presented in sequential order, followed by allied statutes in similar bare act style
• Section Notes/Brief Commentary – Under the key sections, concise notes are provided to help you quickly grasp statutory intent or practice pointers
• Rulebooks & Additional Acts – After the primary Act, the compiled Rules and subsequent legislations are organised to mirror how practitioners and readers would typically consult them
• Forms & Schedules – Placed at relevant sections or at the end of the rules, ensuring readers can easily find the correct forms for practical tasks (e.g., licensing, disposal of seized drugs, etc.)
• Subject/Keyword Index – A comprehensive index at the end for cross-referencing major topics, sections, and forms
About the author
At the core of Taxmann's commitment to delivering insightful and reliable information is a highly skilled Research & Editorial Team consisting of Chartered Accountants, Company Secretaries, and Lawyers. Guided by Editor-In-Chief Mr Rakesh Bhargava, this team upholds Taxmann's role as a leading content provider in the professional knowledge space.
Operating with Six Sigma-inspired precision, the team is driven to eliminate errors and maintain excellence across all content outputs. Their content creation follows strict editorial principles to ensure authority, depth, and insight. Key guidelines include:
• Verified Sourcing – All statutory content is carefully curated from credible, authorized sources, ensuring authenticity and dependability
• Up-to-Date Information – With a commitment to timely updates, the team ensures readers are informed of the latest judicial and legislative changes
• Analytical Depth – Focused on high-impact issues, the team provides deep analysis to help readers understand the implications and nuances of recent developments
• Precise and Accurate Communication – Each publication is crafted for clarity and precision, making complex topics accessible and practical for professionals
• Rigorous Referencing – Analytical insights are thoroughly referenced with relevant sections, circulars, notifications, and rulings, enhancing trustworthiness
• Consistency and Quality – Taxmann adheres strictly to standards of style, grammar, and format, ensuring a smooth and professional reading experience
• Reader-Friendly Design – Both print and digital formats are designed with legibility in mind, enhancing accessibility across platforms
By adhering to these standards, Taxmann's Editorial Team strengthens its position as a trusted content company, empowering professionals with authoritative resources to make informed decisions.
