Taxmann's Whistle Blowers Protection Act 2014 [Bare Act with Section Notes] – Comprehensively Updated Legislative Text with—Section-Wise Notes | Pre/Post-Amendment Provisions
About this ebook
This book is intended for the following audience:
• Legal Practitioners & Litigators – Lawyers, legal advisors, and advocates seeking clear, section-wise guidance on the Whistle Blowers Protection Act, 2014
• Government Officials & Public Authorities – Public servants and administrative bodies responsible for implementing safeguards and procedures under the Act
• Corporate Compliance Professionals – Company secretaries, compliance officers, and ethics committee members who need to ensure corporate whistle-blowing mechanisms align with the law
• Academics & Students – Law students, researchers, and scholars studying anti-corruption laws, governance, and whistle-blower protection
• NGOs & Civil Society Organisations – Non-governmental groups and activists focusing on transparency, accountability, and good governance
The Present Publication is the 2025 Edition, covering the amended and updated text of the Whistle Blowers Protection Act [Act No. 17 of 2014], with the following noteworthy features:
• [Complete Text of the Whistle Blowers Protection Act 2014] Presents the full, updated legislative text, incorporating the latest changes and referencing relevant notifications
• [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
• [Section-by-section Notes] Offers clear explanations, important definitions, and concise commentary to aid in understanding the practical aspects of each provision
• [User-friendly Layout] Includes headings, sub-headings, and marginal notes for quick reference to crucial points
• [Protection Mechanisms Detailed] Elaborates on the safeguards against victimisation, the authority of the Competent Authority, and penalties for breaches
• [Reference to Related Legislation] Links to relevant provisions from allied laws, such as the Prevention of Corruption Act, 1988, the Official Secrets Act, 1923, and others impacting the whistle-blower framework
• [Authoritative Commentary] Section Notes provide insights into the scope and interpretation of the Act, including case law references (where pertinent) and compliance tips
The structure of the book is as follows:
• Bare Act Format – The text of the Act is presented verbatim, arranged in sequential sections and chapters
• Section Notes/Comments – Immediately following each section, concise commentaries and notes provide clarity on legislative intent and procedural interpretation
• Subject Index – An at-a-glance index at the end facilitates quick reference to topics such as 'Competent Authority,' 'Penalties,' 'Public Interest Disclosure,' and more
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.
