OBL-21: State Processing Exemption Review (Rule 5)
Evaluates statutory criteria and Second Schedule exemptions for state instrumentality processing.
Statutory scope: Rule 5 + Second Schedule (State processing) · Assigned to Legal / activity owner · Systems: Not a base Company State-processing activity; applicability review only
Recommended interface: Check whether the actual actor and processing satisfy the State-processing provision and Second Schedule conditions; Company status alone cannot authorise this branch.
Check whether the actual actor and processing satisfy the State-processing provision and Second Schedule conditions; Company status alone cannot authorise this branch.
Governance & Architecture
Verification Specification & Workpaper
proposed per-row review/acceptance specification; not a claim of executed statutory coverage
populated hypothetical decision/specimen; not actual enterprise execution
Canonical Statutory Grounding
Source references verified against the official Gazette of India publication baseline.
State and instrumentalities
Prescribed benefits processing
Second Schedule standards; law/policy/public-fund meanings specified.
Also satisfy s7(b) facts.
State/qualifying research processor
r5(1)/r16
Lawfulness, specified use, necessity, reasonable data quality, retention, safeguards, State-use intimation/contact/rights/policy standards, accountability.
s17(2)(b) no principal-specific decision remains.