OBL-31: Fourth Schedule Child Processing Relief (Rule 12)
Applies Fourth Schedule conditional compliance relaxations for qualifying health/education fiduciaries.
Statutory scope: Rule 12 · Assigned to Product / guardian assurance · Systems: Separate CASE-101 fixture; not Company child lending
Recommended interface: Supply a valid parent token for prohibited targeting without an established applicable exception; expected outcome is deny. Verify each claimed exception separately.
Supply a valid parent token for prohibited targeting without an established applicable exception; expected outcome is deny. Verify each claimed exception separately.
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.
Specified fiduciaries/purpose actors
Fourth Schedule conditions met
Relief from s9(1),(3) for PartA classes or PartB purposes.
Does not remove s9(2).
Listed child-processing classes/purposes
r12
Five PartA classes and six PartB purposes with exact scope conditions; definitions corrected to (a)-(g).
Relief only s9(1),(3); s9(2) remains.