Legal and Policies
Industry leaders embrace transparency with new Self-Declaration Certificates in advertising
Mumbai: The recent Supreme Court mandate for Self-Declaration Certificates (SDC) in advertisements, effective from 18 June 2024, marks a significant step towards promoting transparency, accountability, and consumer protection in advertising practices. This directive requires advertisers and agencies to submit a certificate ensuring that their advertisements are truthful and comply with relevant regulations. Prominent industry leaders have voiced their support for this initiative, highlighting its potential to foster ethical marketing and build consumer trust.
Indiantelevision connected with industry experts to share insights on the Supreme Court’s Self-Declaration Certificates (SDCs) mandate, focusing on how advertisers can align their marketing practices with legal requirements such as SDC submissions while genuinely prioritising consumer interests and ethical standards.
ASCI CEO Manisha Kapoor
“ASCI’s Advertising Advice service can help advertisers and agencies make confident declarations. To avoid challenges, ASCI urges agencies to familiarize themselves with the portal and its requirements. Prioritizing consumer interests and ethical standards is crucial for maintaining trust and transparency in advertising.”
Think‘in Birds Communications CEO Bhavik Mehta
“The recent Supreme Court mandate for Submission of Self-declaration Certificates (SDC) is a significant step towards safeguarding consumer interests and promoting responsible marketing. Advertisers can ensure their practices not only comply with this legal requirement but also genuinely prioritize consumer interests and ethical standards by focusing on several often-overlooked aspects. The ethical use of AI and automation is crucial to avoid discrimination and manipulation of vulnerable consumers, necessitating regular audits and transparent practices. Inclusive marketing that authentically represents diverse demographics promotes social equity and broadens product appeal. Considering the psychological impact of advertising, strategies should avoid exploiting insecurities and instead encourage well-being. Sustainable practices should be adopted not only in product promotion but also in reducing the environmental impact of advertising materials.
Transparency in sponsorships and influencer partnerships builds trust, as does ensuring all marketing content is accessible to individuals with disabilities. Fair competition practices, cultural sensitivity in global campaigns, and a focus on long-term consumer relationships further enhance ethical standards. Encouraging employee advocacy can also provide authentic promotion and strengthen brand reputation. By integrating these considerations, advertisers can create strategies that are both compliant with the Supreme Court mandate and genuinely ethical, fostering long-term consumer trust and loyalty.”
Puretech Digital senior vice president: delivery, operations & client engagement Parthiv Majmuda
“Compliance with the Supreme Court’s mandate for Submission of Self-declaration Certificate (SDC) is essential, but so is prioritising consumer interests and ethical standards. At Puretech Digital, we have incorporated the SDC tracking in our operations SOP. Workflows in our project management tool have been updated to ensure all teams adhere to this before publishing.
We view the SDC mandate as an opportunity to enhance our marketing practices, fostering accountability and genuinely benefiting consumers. This involves avoiding misleading claims, respecting consumer privacy, and maintaining transparency in our communications.
By integrating SDC requirements into our workflows and investing in training the people, we aim to build trust and loyalty among our audience. Ultimately, it’s a collaborative effort with our clients to excel in both compliance and ethical marketing.”
NetSetGo Media global business head Abhishek Tiwari
“The recent requirement, by the Supreme Court for companies to submit Self-declaration Certificates (SDCs) represents a change in consumer protection and ethical marketing practices. This new rule pushes businesses to take accountability for their claims promoting a culture of transparency and responsibility. By mandating that companies back up their advertising statements the SDC system gives consumers the tools to make informed choices and levels the playing field for enterprises by discouraging deceptive tactics. This mandate is expected to encourage companies to adopt an approach to product development and testing ensuring that their claims can withstand scrutiny. While there may be obstacles in implementation the long-term advantages for consumer confidence and market integrity are considerable. This shift aligns with movements towards advertising regulations and has the potential to enhance India’s reputation, in consumer protection. As businesses adjust to this standard we can look forward to a marketplace defined by increased genuineness and consumer-focused principles.”
Globale Media director- performance and acquisitions Kritika Arora
Advertisers can adopt a comprehensive and proactive approach to ensure that their marketing strategies comply with legal requirements as well as prioritize consumer interests and ethical standards. Here are some key strategies:
1. Strict Adherence to Regulations:
Legal Compliance: Regularly update and audit marketing practices to ensure compliance with all relevant laws and regulations. This includes timely submission of SDCs and adherence to advertising standards.
Training and Awareness: Educate marketing teams on legal requirements and ethical advertising standards to ensure everyone understands and follows the rules.
2. Transparency and Honesty:
Clear Communication: Provide clear and accurate information about products and services. Avoid misleading claims and ensure all advertising content is truthful.
Disclosures: Make necessary disclosures about product limitations, risks, and any other critical information. This builds trust and helps consumers make informed decisions.
3. Consumer Privacy and Data Protection:
Data Security: Implement robust data protection measures to safeguard consumer information. Use encryption, anonymisation, and access controls to prevent data breaches.
Consent: Obtain explicit consent from consumers before collecting and using their data. Provide easy-to-understand privacy policies and allow consumers to opt out of data collection.
4. Ethical Advertising Practices:
Ethical Guidelines: Develop and enforce ethical guidelines for advertising that prioritise honesty, respect, and fairness. Ensure advertisements do not exploit vulnerable populations or promote harmful behaviours.
Cultural Sensitivity: Be mindful of cultural differences and avoid content that could be offensive or inappropriate in different cultural contexts.
5. Consumer-Centric Approach:
Value Proposition: Focus on creating advertisements that genuinely add value to consumers’ lives. Highlight how products and services can solve problems or enhance their well-being.
Feedback Mechanisms: Establish channels for consumers to provide feedback on advertisements. Use this feedback to improve future marketing practices and address any concerns.
6. Social Responsibility:
Community Engagement: Involve the community in marketing campaigns and demonstrate a commitment to social responsibility. Support social causes and ensure that marketing messages reflect positive societal values.
Sustainable Practices: Incorporate sustainability into marketing strategies. Promote environmentally friendly products and practices, and transparently communicate efforts towards sustainability.
This holistic approach not only builds consumer trust and loyalty but also strengthens the brand’s reputation and integrity in the marketplace.
Korra India CEO Saket Vaidya
“We are very positive about the Supreme Court’s mandate for Self-declaration Certificates (SDC), viewing it as a vital measure to promote responsible advertising and protect consumer interests. Such safeguards have long been in place in mainstream advertising, and now, with this mandate, digital media will also receive these essential guardrails. Digital media has rapidly grown, with platforms like YouTube reaching a larger audience than many traditional TV channels. With 70 per cent of India’s population accessing digital content due to affordable and accessible data, and the advent of 5G facilitating richer communications, the digital sector’s impact is profound. The e-commerce boom has further extended its reach to 99 per cent of India’s pincodes. This mandate is a clear acknowledgement that digital marketing now plays a pivotal role in the industry, ensuring consumer protection as the digital economy continues to thrive.”
The InterMentalist founder Shivashish Tarkas
The recent Supreme Court mandate for the Submission of Self-declaration Certificates (SDC) is a welcome move to protect consumers from any misleading advertisements. The advertising world has progressed rapidly in the digital era and hence it’s essential to have protocols in place.
Implementation requires clear regulations, confidentiality measures, and a robust platform infrastructure capable of handling diverse data. The industry will need time to adapt to the proposed system.
Ambiguity pervades the industry currently, but clarity is anticipated as time progresses.
Conclusion
The Supreme Court’s requirement for Self-Declaration Certificates marks a big step in promoting fair advertising and protecting consumers. Advertisers must follow this rule by being clear, accountable, and ethical in their practices. This approach not only builds trust with consumers but also helps create a more honest marketplace. Insights from industry leaders offer practical ways to navigate these new rules and uphold high standards in advertising.
Legal and Policies
India’s new income tax law and higher F&O levies take effect from 1st April
A sweeping overhaul of the tax code, stiffer securities transaction taxes and relief for travellers and tech firms all land at once
NEW DELHI: India’s tax landscape shifts gears on Tuesday. The Income-tax Act, 2025, which replaces the Income-tax Act, 1961, comes into force from April 1, 2026, alongside a clutch of budgetary measures that will be felt by traders, tourists, technology firms and ordinary taxpayers alike.
The new Act is not a reinvention of tax policy so much as a tidying up of it. Gone is the unwieldy distinction between the assessment year and the previous year; in its place comes a single “tax year” framework designed to be more logical and reader-friendly. Taxpayers will also, for the first time, be able to claim tax deducted at source refunds even when income tax returns are filed after the deadline, without incurring penal charges.
For those who trade derivatives, however, the news is less comfortable. Securities transaction tax on futures contracts rises to 0.05 per cent from 0.02 per cent, while STT on options premiums and the exercise of options is hiked to 0.15 per cent from 0.1 per cent and 0.125 per cent respectively. The government has made no secret of its intent: the higher levy is aimed squarely at curbing speculative bets in the futures and options segment and shielding retail investors from ruinous losses. The numbers tell a grim story. The number of individual investors active in the F&O segment fell from 1.06 crore in FY25 to about 75.43 lakh by December 2025. A Sebi study found that individual investors had racked up net losses of more than Rs 1.05 lakh crore in FY25 alone.
Overseas travellers and those remitting money abroad for medical and education purposes get some relief. Tax collected at source on overseas tour packages has been slashed to 2 per cent from 20 per cent, while TCS on Liberalised Remittance Scheme transfers for medical and educational purposes drops to 2 per cent from 5 per cent.
The data centre industry, too, has reason to cheer. Any foreign company procuring data centre services in India will enjoy a 20-year tax holiday stretching to 2047, shielding its global income from Indian tax authorities. Whether a global firm sets up its own facility or simply buys services from an Indian data centre, the tax treatment will be identical, ensuring a level playing field. India’s effective corporate tax rate stands at 25.17 per cent.
Software companies get a further fillip: the safe harbour threshold for IT services has been raised sharply from Rs 300 crore to Rs 2,000 crore, a move designed to reduce litigation and give the sector greater certainty.
On the transition, the income tax department has confirmed that its e-filing portal will handle compliance under both the old and new Acts during the switchover period. Taxpayers filing returns for assessment year 2026-27, which covers the period governed by the old Act, will do so in July 2026 using the old forms. Advance tax payments for tax year 2026-27, commencing from June 2026, will follow the new Act.
One sweeping law, several sharp edges, and a deadline that waits for no one.
