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yes it is valid document if someone argue with then tell them some facthttps://digilocker.gov.in/assets/img/Controller-of-Digital-Locker-Rules-2016.pdfThe Information Technology (Controller of Digital Locker) Rules, 2016 In exercise of the powers conferred by clause (x) of sub-section (2) of section 87 read with sections 67C and section 6A of the Information Technology Act, 2000 (21 of 2000), the central Government hereby makes the following rules regulating the applications and other guidelines for DigiLocker service providers, namely: 1. Short Title and Commencement: (1) These rules may be called the Information Technology (Controller of Digital Locker) Rules, 2016. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions: (1) In these rules, unless the context otherwise requires, - a) “Act” means the Information Technology Act, 2000 (21 of 2000); b) “access gateway” means licensed system to provide access to repositories under Digital Locker System; c) “application program interface (API)”, means a set of routines, protocols, and tools for building software applications; d) “appropriate government” means appropriate government as defined in clause (e) of sub-section (1) of section 2 of the Act; e) “body corporate” means any company and includes a firm, Limited Liability Partnership, sole proprietorship or other association of individuals engaged in commercial or professional activities; f) “controller of digital locker” means the officer of the Government notified as the Controller of Digital Locker; g) “DeitY” means Department of Electronics & Information Technology, Government of India. The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 2 of 62 h) “digital locker”, means a service of preservation, retention and delivery of electronic records to the user; i) “DigiLocker Practise Statement” means a statement by the DigiLocker service provider describing the services and flow of the services being offered by the provider. j) “DigiLocker service provider” means an agency including a body corporate or an Agency of the Government, licensed by the Controller of Digital Locker, to establish and manage digital locker system electronically, in accordance with these rules; k) “document Uniform Resource Identifier (URI)”, means documents or records issued complying with prescribed technical specifications; l) “Government” means the Government of India; m) “Issuer” means any department or agency of the appropriate Government issuing digitally signed or equivalently authenticated electronic records to the subscriber under Digital Locker System; n) “License” means binding agreement between/among the Controller of Digital Locker and any service provider; o) “Digital Locker Portal” means a web and mobile based system to provide access to documents under Digital Locker System; p) “National Digital Locker Portal” means DeitY owned and operated webbased hosting Digital Locker System; q) “repository” means an electronic repository of digitally signed as well as digitised electronic records, maintained by any DigiLocker service provider for the purpose of accessing such records and delivering them to the users. r) “Requester” means any department or agency of the appropriate Government requesting access to subscribers digitally signed or equivalently authenticated electronic records preserved and retained in the repository created and managed under Digital Locker System; The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 3 of 62 s) “subscriber” means subscriber to a digital locker under the Digital Locker Portal; t) “user” means a subscriber, issuer or requester of the Digital Locker System. (2) Words and expressions used and not defined in these rules but defined in the Act and Rules shall have the same meanings assigned to them in the Act and the Rules made thereunder. 3. Digital Locker System: (1) For the purpose of providing preservation and retention of machine readable, printable, shareable, verifiable and secure appropriate Government and private agency issued electronic records, the Government and other service providers to provide a digital locker system of limited electronic storage to all users. Explanation. – It is hereby clarified that the present rules provide for the administration of digital locker system by Controller of Digital Locker through DigiLocker Service Providers in accordance with the technical standards as laid down by controller from time to time. (2) Subject to the sub-rule (1), the digital locker system shall act as web and mobile based portal, to be a Digital Locker Portal for appropriate Government and private agency issued electronic records maintained in a prescribed format. 4. Operation of Digital Locker System: (1) Any individual who is resident of India shall be able to open and gain access to digital locker after submitting duly prescribed application form to the Controller of Digital Locker after due authentication manner prescribed by the Controller of Digital Locker. (2) Subject to the sub-rule (1), citizen may obtain the services of the licensed DigiLocker Service Providers for the purpose of access The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 4 of 62 Locker, gateways and repository services using web or mobile based Digital Locker Portal. (3) Digital Locker Portal shall provide access to repositories and access gateway for issuers to issue and requesters to access digitally signed or equivalently authenticated electronic records respectively in a uniform way in real-time by making available Digital Locker Directory to the users. (4) Digital Locker Directory shall provide following details: (a) issuer ID (name, ID, registration date), Requester ID (name, URL, date of empanelment, contact details), Gateway ID (name, URL, date of empanelment, contact details) and empanelled repositories (name, URL, date of empanelment, contact details); (b) repository and gateway empanelment guidelines, standards, application form, and other particulars; (c) electronic workflow to request, approve, and publish new ID for new issuers, gateways & repositories, as the case may be; and (d) any other information as prescribed by the Controller of Digital Locker. 5. DigiLocker Standards: Standards for DigiLocker eco system will be notified by the Department of Electronics & Information Technology (DeitY), Government of India. 6. Appointment of Controller and other officers: 1) The Central Government may, by notification in the Official Gazette, appoint a Controller of Digital Locker for the purposes of this Act and may also by the same or subsequent notification appoint such number of Deputy Controllers and Assistant Controllers, other officers and employees as it deems fit. The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 5 of 62 2) The Controller shall discharge his functions under this Act subject to the general control and directions of DeitY. 3) The Deputy Controllers and Assistant Controllers shall perform the functions assigned to them by the Controller under the general superintendence and control of the Controller. 4) The qualifications, experience and terms and conditions of service of Controller, Deputy Controllers and Assistant Controllers other officers and employees shall be such as may be prescribed by the Central Government. 5) The Head Office and Branch Office of the Office of the Controller shall be at such places as DeitY may specify, and these may be established at such places as DeitY may think fit. 6) There shall be a seal of the Office of the Controller. 7. The Controller may perform all or any of the following functions, namely: 1) Grant licenses to DigiLocker service providers; 2) exercising supervision over the activities of the DigiLocker Service Providers; 3) specifying the conditions subject to which the DigiLocker Service Providers shall conduct their business; 4) specify the conditions under which documents from issuers are made available to DigiLocker service providers. 5) specify the conditions under which documents accessed by requesters are made available to DigiLocker service providers 6) specifying the content of written, printed or visual material and advertisements that may be distributed or used in respect of DigiLocker Services; The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 6 of 62 7) specifying the form and manner in which accounts shall be maintained by the DigiLocker service provider; 8) specifying the terms and conditions subject to which auditors may be appointed and the remuneration to be paid to them; 9) facilitating the establishment of any electronic system by a Service Provider either solely or jointly with other Service Providers and regulation of such systems; 10)specifying the manner in which the Service Providers shall conduct their dealings with the subscribers; 11)resolving any conflict of interests between the Service Providers and the subscribers; 12)laying down the duties of the Service Providers; 13) maintaining a data-base containing the disclosure record of every DigiLocker Service Providers containing such particulars as may be specified by regulations, which shall be accessible to public. 8. Licensing of DigiLocker Service Providers: (1) The following may apply for grant of a licence to become a DigiLocker Service Provider, namely:- (a) an individual , being a citizen of India and having a capital of five crores of rupees or more in his business or profession. (b) a company having– i. paid up capital of not less than five crores of rupees; and ii. net worth of not less than fifty crores of rupees: Provided that no company in which the equity share capital held in aggregate by the Nonresident Indians, Foreign Institutional Investors, or foreign companies, exceeds forty-nine per cent of its capital, shall be eligible for grant of licence: Provided further that in a case where the company has been The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 7 of 62 registered under the Companies Act, 1956 (1 of 1956) during the preceding financial year or in the financial year during which it applies for grant of licence under the Act and whose main object is to act as DigiLocker Service Provider, the net worth referred to in sub-clause (ii) of this clause shall be the aggregate net worth of its majority shareholders holding at least 51% of paid equity capital, being the Hindu Undivided Family, firm or company: Provided also that the majority shareholders referred to in the second proviso shall not include Non-resident Indian, foreign national, Foreign Institutional Investor and foreign company: Provided also that the majority shareholders of a company referred to in the second proviso whose net worth has been determined on the basis of such majority shareholders, shall not sell or transfer its equity shares held in such company- (i) unless such a company acquires or has its own net worth of not less than fifty crores of rupees; (ii) without prior approval of the Controller of Digital Locker; (c) a firm having – i. capital subscribed by all partners of not less than five crores of rupees; and ii. net worth of not less than fifty crores of rupees: Provided that no firm, in which the capital held in aggregate by any Non-resident Indian, and foreign national, exceeds forty-nine per cent of its capital, shall be eligible for grant of licence: Provided further that in a case where the firm has been registered under the Indian Partnership Act, 1932 (9 of 1932) during the preceding financial year or in the financial year during which it applies for grant of licence under the Act and whose main object is to act as DigiLocker service provider, the net worth referred to in sub-clause (ii) of this clause shall be the aggregate net worth of all of its partners: Provided also that the partners referred to in the second proviso shall not include Non-resident Indian and foreign national: Provided also that the partners of a firm referred to in the second proviso whose net worth has been determined on the basis of such partners, shall not sell or transfer its capital held in such firm- (i) unless such firm has acquired or has its own The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 8 of 62 net worth of not less than fifty crores of rupees; (ii) without prior approval of the Controller; (d) Central Government or a State Government or any of the Ministries or Departments, Agencies or Authorities of such Governments. Explanation.- For the purpose of this rule,- i. "company" shall have the meaning assigned to it in clause 17 of section 2 of the Income-tax Act, 1961 (43 of 1961); ii. "firm", "partner" and "partnership" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (9 of 1932); but the expression "partner" shall also include any person who, being a minor has been admitted to the benefits of partnership; iii. "foreign company" shall have the meaning assigned to it in clause (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961); iv. "net worth" shall have the meaning assigned to it in clause (ga) of subsection (1) of section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986); v. "Non-resident" shall have the meaning assigned to it as in clause 26 of section 2 of the Income-tax Act, 1961 (43 of 1961). (2) The applicant being an individual, or a company, or a firm under sub-rule (1), shall submit a performance bond or furnish a banker's guarantee from a scheduled bank in favour of the Controller in such form and in such manner as may be approved by the Controller for an amount of not less than five crores of rupees and the performance bond or banker's guarantee shall remain valid for a period of six years from the date of its submission: Provided that the company and firm referred to in the second proviso to clause (b) and the second proviso to clause (c) of sub-rule (1) shall submit a performance bond or furnish a banker's guarantee for ten crores of rupees: Provided further that nothing in the first proviso shall apply to the company or firm after it has acquired or has its net worth of fifty crores of rupees. The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 9 of 62 (3) Without prejudice to any penalty which may be imposed or prosecution may be initiated for any offence under the Act or any other law for the time being in force, the performance bond or banker's guarantee may be invoked– a) when the Controller has suspended the licence under sub-section (2) of section 25 of the Act; or b) for payment of an offer of compensation made by the Controller; or c) for payment of liabilities and rectification costs attributed to the negligence of the DigiLocker service provider, its officers or employees; or d) for payment of the costs incurred in the discontinuation or transfer of operations of the licensed DigiLocker service provider, if the DigiLocker service provider's licence or operations is discontinued; or e) any other default made by the DigiLocker service provider in complying with the provisions of the Act or rules made thereunder. Explanation.- "transfer of operation" shall have the meaning assigned to it in clause (47) of section 2 of the Income-tax Act, 1961 (43 of 1961). 9. Location of the Facilities: The infrastructure associated with all functions of DigiLocker system as well as maintenance of Directories containing information about the status of DigiLocker system shall be installed at any location in India. 10. Submission of Application: (1) Every application for a licensed DigiLocker service provider shall be made to the Controller,- a) in the form given at Schedule-l; and The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 10 of 62 b) in such manner as the Controller may, from time to time, determine, supported by such documents and information as the Controller may require and it shall inter alia includei. a DigiLocker Practice Statement (DPS); ii. a statement including the procedures with respect to identification of the applicant; iii. a statement for the purpose and scope of DigiLocker technology, management, or operations to be outsourced; iv. certified copies of the business registration documents of DigiLocker service provider that intends to be licensed; v. a description of any event, particularly current or past insolvency, that could materially affect the applicant's ability to act as a DigiLocker service provider; vi. an undertaking by the applicant that to its best knowledge and belief it can and will comply with the requirements of its DigiLocker Practice Statement; vii. an undertaking that the DigiLocker service provider's operation would not commence until its operation and facilities associated with the functions of generation, issue and management of DigiLocker system are audited by the auditors and approved by the Controller in accordance with rule 31; viii. an undertaking to submit a performance bond or banker's guarantee in accordance with sub-rule (2) of rule 8 within one month of Controller indicating his approval for the grant of licence to operate as a DigiLocker service provider; c) any other information required by the Controller. (2) Every application for issue of a license shall be accompanied bya) a DigiLocker practice statement; The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 11 of 62 b) a statement including the procedures with respect to identification of the applicant; c) payment of such fees, not exceeding one lac rupees as may be prescribed by the Central Government; d) such other documents, as may be prescribed by the Central Government. 11. Procedure for grant or rejection of license : The Controller may, on receipt of an application under sub-section (1) of section 4, after considering the documents accompanying the application and such other factors, as he deems fit, grant the license or reject the application: Provided that no application shall be rejected under this section unless the applicant has been given a reasonable opportunity of presenting his case. 12. Fee: (1) The application for the grant of a licence shall be accompanied by a nonrefundable fee of one lac rupees payable by a bank draft or by a pay order drawn in the name of the Controller. (2) The application submitted to the Controller for renewal of DigiLocker service provider's licence shall be accompanied by a non-refundable fee of twenty five thousand rupees payable by a bank draft or by a pay order drawn in the name of the Controller. (3) Fee or any part thereof shall not be refunded if the licence is suspended or revoked during its validity period. 13. Cross Certification: The licensed DigiLocker service provider shall have arrangement for cross certification with other licensed DigiLocker service providers within India which shall be submitted to the Controller before the commencement of their The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 12 of 62 operations as per rule 30: Provided that any dispute arising as a result of any such arrangement between the DigiLocker service providers; or between DigiLocker service providers or DigiLocker service provider and the Subscriber, shall be referred to the Controller for arbitration or resolution. 14. Validity of licence: (1) A licence shall be valid for a period of ten years from the date of its issue. (2) The licence shall not be transferable or heritable. 15. Suspension of Licence: (1) The Controller may by order suspend the licence in accordance with the provisions contained in subrule (3). (2) The licence granted to the persons referred to in clauses (a) to (c) of subrule (1) of rule 8 shall stand suspended when the performance bond submitted or the banker's guarantee furnished by such persons is invoked under sub-rule (2) of that rule. (3) The Controller may, if he/she is satisfied after making such inquiry, as he/she may think fit, that a DigiLocker service Provider has – (a) made a statement in, or in relation to, the application for the issue or renewal of the license, which is incorrect or false in material particulars; (b) failed to comply with the terms and conditions subject to which the license was granted; (c) failed to maintain the standards specified in rule (5); (d) contravened any provisions of this Act, rule, regulation or order made there under, revoke the license: Provided that no license shall be revoked unless the DigiLocker service provider has been given a The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 13 of 62 reasonable opportunity of showing cause against the proposed revocation. (4) The Controller may, if he/she has reasonable cause to believe that there is any ground for revoking a license under subrule (3) by order suspend such license pending the completion of any enquiry ordered by him/her: Provided that no license shall be suspended for a period exceeding ten days unless the DigiLocker service provider has been given a reasonable opportunity of showing cause against the proposed suspension. (5) No DigiLocker service provider whose license has been suspended shall provide any access or sharing of documents and shall as per procedure, make provisions for transfer of repository / documents to another service provider/Receiver as specified by the Controller. 16. Renewal of licence: (1) The provisions of rule 8 to rule 14, shall apply in the case of an application for renewal of a licence as it applies to a fresh application for licensed DigiLocker service provider. (2) A DigiLocker service provider shall submit an application for the renewal of its licence not less than ninety days before the date of expiry of the period of validity of licence. (3) The application for renewal of licence may be submitted in the form of electronic record subject to such requirements as the Controller may deem fit. (4) An application for renewal of a license shall be – a) in such form; b) accompanied by such fees, not exceeding twenty five thousand rupees, as may be prescribed by the Central Government and shall be made not less than forty-five days before the date of expiry of the period of validity of the license: 17. Issuance of Licence: The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 14 of 62 (1) The Controller may, within four weeks from the date of receipt of the application, after considering the documents accompanying the application and such other factors, as he/she may deem fit, grant or renew the licence or reject the application: Provided that in exceptional circumstances and for reasons to be recorded in writing, the period of four weeks may be extended to such period, not exceeding eight weeks in all as the Controller may deem fit. (2) If the application for licensed DigiLocker service provider is approved, the applicant shall- (a) submit a performance bond or furnish a banker's guarantee within one month from the date of such approval to the Controller in accordance with subrule (2) of rule 8; and (b) execute an agreement with the Controller binding him/her self to comply with the terms and conditions of the licence and the provisions of the Act and the rules made thereunder. 18. Refusal of Licence: (1)The Controller may refuse to grant or renew a licence ifa) the applicant has not provided the Controller with such information relating to its business, and to any circumstances likely to affect its method of conducting business, as the Controller may require; or b) the applicant is in the course of being wound up or liquidated; or c) a receiver has, or a receiver and manager have, been appointed by the court in respect of the applicant; or d) the applicant or any trusted person has been convicted, whether in India or out of India, of an offence the conviction for which involved a finding that it or such trusted person acted fraudulently or dishonestly, or has been convicted of an offence under the Act or these rules; or the Controller has invoked performance bond or banker's guarantee; or The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 15 of 62 e) a DigiLocker service provider commits breach of, or fails to observe and comply with, the procedures and practices as per the DigiLocker Practice Statement; or f) a DigiLocker service provider fails to conduct, or does not submit, the returns of the audit in accordance with rule 41; or g) the audit report recommends that the DigiLocker service provider is not worthy of continuing DigiLocker service provider's operation; or h) a DigiLocker service provider fails to comply with the directions of the Controller. 19. Representations upon opening of DigiLocker account A DigiLocker service provider while opening a DigiLocker account shall certify that – (a) it has complied with the provisions of this Act and the rules and regulations made there under; 20. Notice of suspension or revocation of license: (1) Where the license of the DigiLocker service provider is suspended or revoked, the Controller shall publish notice of such suspension or revocation, as the case may be, in the data-base maintained by him/her. (2) Where one or more repositories are specified, the Controller shall publish notices of such suspension or revocation, as the case may be, in all such repositories. Provided that the data-base containing the notice of such suspension or revocation, as the case may be, shall be made available through a web site which shall be accessible round the clock Provided further that the Controller may, if he/she considers necessary, publicize the contents of the data-base in such electronic or other media, as he/she may consider appropriate. 21. Power to delegate: The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 16 of 62 The Controller may, in writing, authorize the Deputy Controller, Assistant Controller or any officer to exercise any of the powers of the Controller under this Chapter. 22. Power to investigate contraventions: (1) The Controller or any officer authorized by him/her in this behalf shall take up for investigation any contravention of the provisions of this Act, rules or regulations made there under. (2) The Controller or any officer authorized by him/her in this behalf shall exercise the like powers which are conferred on Income-tax authorities under Chapter XIII of the Income-tax Act, 1961 and shall exercise such powers, subject to such limitations laid down under that Act. 23. Access to computers and data: (1) Without prejudice to the provisions of sub-section (1) of section 69, the Controller or any person authorized by him/her shall, if he/she has reasonable cause to suspect that any contravention of the provisions of this chapter made there under has been committed, have access to any computer system, any apparatus, data or any other material connected with such system, for the purpose of searching or causing a search to be made for obtaining any information or data contained in or available to such computer system. (2) For the purposes of sub-section (1), the Controller or any person authorized by him/her may, by order, direct any person in charge of, or otherwise concerned with the operation of the computer system, data apparatus or material, to provide him/her with such reasonable technical and other assistant as he/she may consider necessary. 24. DigiLocker service providers to follow certain procedures: Every DigiLocker service provider shall- The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 17 of 62 a) ensure that the document URI and other data provided by issuers and requesters is stored and/or transferred in its original state without any tampering. b) make use of hardware, software, and procedures that are secure from intrusion and misuse: c) provide a reasonable level of reliability in its services which arc reasonably suited to the performance of intended functions; d) adhere to security procedures to ensure that the secrecy and privacy of the documents are assured. e) publish information regarding its practices and current status of such procedures; and f) observe such other standards as may be specified by regulations. 25. DigiLocker service provider to ensure compliance of the Act, etc: Every DigiLocker service provider shall ensure that every person employed or otherwise engaged by it complies, in the course of his employment or engagement, with the provisions of this Act, rules, regulations and orders made there under. 26. Display of license: Every DigiLocker service provider shall display its license at a conspicuous place of the premises in which it carries on its business. 27. Surrender of license: (1) Every DigiLocker service provider whose license is suspended or revoked shall immediately after such suspension or revocation, surrender the license to the Controller. The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 18 of 62 (2) Where any DigiLocker service provider fails to surrender a license under sub-section (1), the person in whose favour a license is issued, shall be guilty of an offense and shall be punished with imprisonment which may extend up to six months or a fine which may extend up to ten thousand rupees or with both. 28 Disclosure: (1) Every DigiLocker service provider shall disclose in the manner specified by regulations (a) its DigiLocker Certificate (b) any DigiLocker practice statement relevant thereto; (c) notice of revocation or suspension of its DigiLocker certificate, if any; and (2) Where in the opinion of the DigiLocker service provider any event has occurred or any situation has arisen which may materially and adversely affect the integrity of its computer system or the conditions subject to which access to a document was granted, then, the DigiLocker service provider shall- (a) use reasonable efforts to notify any person who is likely to be affected by that occurrence; or (b) act in accordance with the procedure specified in its certification practice statement to deal with such event or situation. 29. Governing Laws: The DigiLocker Practice Statement of the DigiLocker service provider shall comply with, and be governed by, the laws of the country. 30. Security Guidelines for DigiLocker service provider: The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 19 of 62 (1) The DigiLocker service provider shall have the sole responsibility of integrity, confidentiality and protection of information and information assets employed in its operation, considering classification, declassification, labeling, storage, access and destruction of information assets according to their value, sensitivity and importance of operation. (2) Information Technology Security Guidelines and Security Guidelines for DigiLocker service provider aimed at protecting the integrity, confidentiality and availability of service of DigiLocker service provider are given in ScheduleII and Schedule-III respectively. (3) The DigiLocker service provider shall formulate its Information Technology and Security Policy for operation complying with these guidelines and submit it to the Controller before commencement of operation: Provided that any change made by the DigiLocker service provider in the Information Technology and Security Policy shall be submitted by it within two weeks to the Controller. 31. Commencement of Operation by Licensed DigiLocker service provider: (1) The licensed DigiLocker service provider shall commence its commercial operation only after (a) it has confirmed to the Controller the adoption of DigiLocker Practice Statement; (b) the installed facilities and infrastructure associated with all functions of management of DigiLocker system have been audited by the accredited auditor in accordance with the provisions of rule 41; and (c) it has submitted the arrangement for cross certification with other licensed DigiLocker service provider within India to the Controller. 32. Requirements Prior to Cessation as DigiLocker service provider: The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 20 of 62 (1) Before ceasing to act as a DigiLocker service provider, a DigiLocker service provider shall, a) give notice to the Controller of its intention to cease acting as a DigiLocker service provider: Provided that the notice shall be made one hundred eighty days before ceasing to act as a DigiLocker service provider or ninety days before the date of expiry of licence; b) will follow the data retention and data migration guidelines notified by DeitY. c) advertise one hundred twenty days before the expiry of licence or ceasing to act as DigiLocker service provider, as the case may be, the intention in such daily newspaper or newspapers and in such manner as the Controller may determine; d) notify its intention to cease acting as a DigiLocker service provider to the subscriber, issuers and requesters of each documents available in its system: e) the notice shall be sent to the Controller, affected subscribers, issuers and requesters by digitally signed e-mail and registered post; f) make a reasonable effort to ensure that discontinuing its DigiLocker services causes minimal disruption to its subscribers; g) make reasonable arrangements for preserving the records for a period of seven years; h) pay reasonable restitution (not exceeding the cost involved in opening a DigiLocker account) to subscribers for ceasing DigiLocker services;. 33. Database of DigiLocker Service Providers: (1) The Controller shall maintain a database of the disclosure record of every DigiLocker service provider, containing inter alia the following details: a) the name of the person/names of the Directors, nature of business, Income tax Permanent Account Number, web address, if any, office and residential The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 21 of 62 address, location of facilities associated with functions of DigiLocker system, voice and facsimile telephone numbers, electronic mail address(es), administrative contacts and authorized representatives; b) current and past versions of DigiLocker Practice Statement of DigiLocker service provider; c) time stamps indicating the date and time ofi. grant of licence; ii. confirmation of adoption of DigiLocker Practice Statement and its earlier versions by DigiLocker service provider; iii. commencement of commercial operations of DigiLocker system by the DigiLocker service provider; iv. revocation or suspension of licence of DigiLocker service provider; 34. The manner in which Digital Locker System be used by Subscriber: (1) A Digital Locker shall be used by the subscriber in the following manner: (a) accesses and registers for Digital Locker on the web or mobile based Digital Locker Portal; (b) uploads document, digitally signs the documents in the digital locker as provided by the DigiLocker Service Provider; (c) accesses documents from issuers using the document URI’s available in the DigiLocker account. (d) grants access to the requester to access appropriate Government issued records by providing unique document URI; (e) provides access to the issuer to deposit document URI’s; and (f) as prescribed by the Controller of Digital Locker from time to time. 35. The manner in which Digital Locker System be used by Requester: (1) A Digital Locker shall be used by the requester in the following manner: The Information Technology (Controller of Digital Locker) Rules, 2016 _______________________________________________________________________________________________________ Page 22 of 62 (a) registers itself with the Controller of Digital Locker specified web portal; (b) accesses subscriber’s appropriate issued documents based on the URI; and (c) uses licensed gateway providers to access documents stored across certified repositories; (d) as prescribed by the Controller of Digital Locker from time to time.

How to develop a hobby? Well you if you are soo lazy and bored in life to look for suggestions to find one, then i have no questions for you.But if you still want to stay effortless in life, here 17 Hobbies to try if you suck at Hobbies. (For introverts, extroverts, and everyone in between.):1. Upcycle everything you own.Crafting can be hella theraputic, and upcycling means turning the trash that’s sitting in your house into treasure. Once you successfully upcycle one thing you own, re bound to want to continue with everything in your possession. To get started, look through your house for items for which you have no current use. Instead of tossing them, look through this list of 33 Impossibly Cute DIYs You Can Make With Things In Your Recycling Bin to find a potential project. For online resources, check out upcycle boards on Pinterest. Then look at Upcycle That, a blog of upcycle ideas and inspiration.Crafting can be hella theraputic, and upcycling means turning the trash that's sitting in your house into treasure. Once you successfully upcycle one thing you own, you're bound to want to continue with everything in your possession.To get started, look through your house for items for which you have no current use. Instead of tossing them, look through this list of 33 Impossibly Cute DIYs You Can Make With Things In Your Recycling Bin to find a potential project.For online resources, check out upcycle boards on Pinterest. Then look at Upcycle That, a blog of upcycle ideas and inspiration.2. Make cooking fun for yourself.It's simple math: The more you enjoy cooking, the better your food will be.To get started, try simple services that make it less work for you. Blue Apron delivers fresh ingredients and recipes for the meals of your choice to your home, and you can choose how many people you'll be cooking for (2-person or family-size meals). Or if you know the kind of dish you want to make, Epicurious will give you an instant list of recipes to choose from, complete with ratings and nutritional info.For online resources that can teach you how to cook, http://LetsFeast.com is a platform aimed toward teaching even the worst cooks what to do in the kitchen in 30 days.3. Paint something beautiful.Paint a mug. Paint a canvas. Paint anything. The best part? You can make painting a big, messy, daylong event, or you can paint small details while you listen to music. It's downright theraputic.To get started, familiarize yourself with Dick Blick's brush chart and find the brushes you want to work with based on the kind of painting you want to do. Acrylic paints are ideal for beginners because they dry fast and can be used either straight from the tube or thinned out with water. Then grab the canvas size of your choice.For online resources, The Virtual Instructor offers free painting classes. Get inspired by following Instagram artists like @artistkimberlyb or @paperfashion and post your own work when you're ready!4. Or bust out an adult coloring book.If you want to get ~artistic~ but need a bit of help with the actual art, restore your faith in coloring books. The outlines are done for you, which means you just have to focus on creating colorful beauty. To get started, look into coloring books for adults, like Secret Garden, the book (above) from Johanna Basford. You always have the option to revert to childhood with action-hero books, but venturing into the adult coloring book realm means more intricate pages that will keep you busy for hours. If you’re a marker person, take a look at this Pentel set of 36 colors. For a colored pencil vibe, opt for the Crayola Twistable colored pencils, which don’t require sharpening. For online resources, check Pinterest for free, printable adult coloring pages. Then, look at Amazon&’s list of the best coloring books for grown-ups.If you want to get ~artistic~ but need a bit of help with the actual art, restore your faith in coloring books. The outlines are done for you, which means you just have to focus on creating colorful beauty.To get started, look into coloring books for adults, like Secret Garden, the book (above) from Johanna Basford. You always have the option to revert to childhood with action-hero books, but venturing into the adult coloring book realm means more intricate pages that will keep you busy for hours. If you're a marker person, take a look at this Pentel set of 36 colors. For a colored pencil vibe, opt for the Crayola Twistable colored pencils, which don't require sharpening.For online resources, check Pinterest for free, printable adult coloring pages. Then, look at Amazon's list of the best coloring books for grown-ups.5. Get into podcasts.There’s a podcast for everyone. You can learn a foreign language, sit in on interviews with your favorite comedians, listen to captivating radio shows, and basically anything else you can think of doing with your ears. To get started listening to podcasts on your phone, download the (free) Podcast app then search for topics or people you’re interested in hearing more about. If you love Louis C.K., listen to his interview with Marc Maron. To learn Spanish on your commute to work, listen to Discover Spanish. You can download podcasts directly to your phone so that you won’t need Wi-Fi (or data) while you’re listening. For online resources, take a look at some of the most popular podcasts, like Another Round and Internet Explorer (from BuzzFeed), or Invisibilia, which usually suggests similar podcasts during the show.There's a podcast for everyone. You can learn a foreign language, sit in on interviews with your favorite comedians, listen to captivating radio shows, and basically anything else you can think of doing with your ears.To get started listening to podcasts on your phone, download the (free) Podcast app then search for topics or people you're interested in hearing more about. If you love Louis C.K., listen to his interview with Marc Maron. To learn Spanish on your commute to work, listen to Discover Spanish. You can download podcasts directly to your phone so that you won't need Wi-Fi (or data) while you're listening.For online resources, take a look at some of the most popular podcasts, like Another Round and Internet Explorer (from BuzzFeed), or Invisibilia, which usually suggests similar podcasts during the show.6. Become a documentary buff.Chances are if you have an interest in just about anything from religion to true crime to women in the media (and anything in between), there’s a documentary on the subject. Once you start watching solid, compelling stories, your interests will expand and you’ll become more curious about the world around you. To get started, figure out what it is you’re interested in, and search for a documentary on the topic using the Categories section on Top Documentary Films - Watch Free Documentaries Online, where you can stream all of the documentaries for free. Or take a look on Reddit to search for the best documentaries recommended by users.For more online resources, head to the Documentaries section on Netflix. For recommendations on which ones are worth watching, read 25 Documentaries That Will Make You Cry Uncontrollably, or 13 Chilling True Crime Documentaries To Keep You Up At Night, or 13 Wonderfully Weird Streaming Documentaries To Watch ASAP.Chances are if you have an interest in just about anything from religion to true crime to women in the media (and anything in between), there's a documentary on the subject. Once you start watching solid, compelling stories, your interests will expand and you'll become more curious about the world around you.To get started, figure out what it is you're interested in, and search for a documentary on the topic using the Categories section on Top Documentary Films - Watch Free Documentaries Online, where you can stream all of the documentaries for free. Or take a look on Reddit to search for the best documentaries recommended by users.For more online resources, head to the Documentaries section on Netflix. For recommendations on which ones are worth watching, read 25 Documentaries That Will Make You Cry Uncontrollably, or 13 Chilling True Crime Documentaries To Keep You Up At Night, or 13 Wonderfully Weird Streaming Documentaries To Watch ASAP.7. Start a club with your friends.Whether it’s a book club, a writing club, or anything else, getting a group of friends together regularly for something besides brunch can be ridiculously fun. To get started, talk to a few of your friends and get a sense of what everyone would be interested in. Once you’ve decided an activity, decide on the frequency of meetings and block out your time. For online resources take a look at Doodle, a program that simplifies scheduling problems for groups of people, to find meeting times that work with everyone. Look through 14 Nonfiction Books Your Book Club Needs To Read Right Now for book suggestions. Here are a few tips for leading a book club discussion. Or, if you’re more interested in a writing club, read 21 Creative Writing Prompts That Will Unleash Your Creativity.Whether it's a book club, a writing club, or anything else, getting a group of friends together regularly for something besides brunch can be ridiculously fun.To get started, talk to a few of your friends and get a sense of what everyone would be interested in. Once you've decided an activity, decide on the frequency of meetings and block out your time.For online resources take a look at Doodle, a program that simplifies scheduling problems for groups of people, to find meeting times that work with everyone. Look through 14 Nonfiction Books Your Book Club Needs To Read Right Now for book suggestions. Here are a few tips for leading a book club discussion. Or, if you're more interested in a writing club, read 21 Creative Writing Prompts That Will Unleash Your Creativity.8. Take up hiking.Hiking with friends (or solo) doesn't have to mean that you're a mountain climber. Tackle local parks that have hiking trails with your desired exertion level, or look into more challenging paths to make a day of it. Either way, you'll get some quality time with friends (and yourself!) and your body — and mind — will thank you.To get started, get yourself a well-fitting, sturdy pair of sneakers or hiking shoes, depending on how involved you want to be. REI has an in-depth breakdown of the best kinds of shoes for each trail. Next, look for hiking trails or parks in your area and grab a couple of friends.For online resources, go to Backpacker Magazine - Your Backpacking, Hiking, Camping and Outdoor Gear Magazine, which gives tips for all kinds of hikers from what to wear to when you should start a hike. For group trips that you can join, explore Discover Outdoors, a group of professional outdoor guides who lead both day and multi-day adventures.9. Try your hand at calligraphy.There’s a deep satisfaction that comes from being able to scrawl incredibly beautiful lettering. Plus, it can come in handy when you’re sending out invitations, cards, or letters. To get started, you’ll need a nib (the pointed metal piece of the utensil), a straight pen, black ink, some tracing paper, a practice grid, and any other kind of paper you want to practice with before you move on to heavier cardstock. For online resources, read through Julie Blanner’s “How To Learn Calligraphy” blog series or take an introductory calligraphy class through Skillshare. Then, follow @Seblester on Instagram for inspiring calligraphy videos.There's a deep satisfaction that comes from being able to scrawl incredibly beautiful lettering. Plus, it can come in handy when you're sending out invitations, cards, or letters.To get started, you'll need a nib (the pointed metal piece of the utensil), a straight pen, black ink, some tracing paper, a practice grid, and any other kind of paper you want to practice with before you move on to heavier cardstock.For online resources, read through Julie Blanner's "How To Learn Calligraphy" blog series or take an introductory calligraphy class through Skillshare. Then, follow @Seblester on Instagram for inspiring calligraphy videos.10. Start taking photos with a real camera.iPhone pictures with an Instagram filter can only take you so far. Getting into digital photography will give you a project to dive into, and if you get really good at it, you can use your new skill for extra cash on the side. To get started, find a digital camera you’re comfortable with. (The Sony NEX-5R is an excellent digital camera for beginners.) Once you’re comfortable with your first camera, you can graduate to different, separate lenses that can be attached for higher-quality photos. Sign up for a photography class in your area or online to get a handle on the basics. Then, choose one kind of environment to start photographing — lighting outdoors will be different than lighting indoors — and begin learning firsthand. For online resources, check out CreativeLive: Free Live Online Classes for free photography courses. You can also enroll in Karl Taylor’s free photography course on Online Courses - Learn Anything, On Your Schedule | Udemy, which is ideal for beginners.iPhone pictures with an Instagram filter can only take you so far. Getting into digital photography will give you a project to dive into, and if you get really good at it, you can use your new skill for extra cash on the side.To get started, find a digital camera you're comfortable with. (The Sony NEX-5R is an excellent digital camera for beginners.) Once you're comfortable with your first camera, you can graduate to different, separate lenses that can be attached for higher-quality photos. Sign up for a photography class in your area or online to get a handle on the basics. Then, choose one kind of environment to start photographing — lighting outdoors will be different than lighting indoors — and begin learning firsthand.For online resources, check out CreativeLive: Free Live Online Classes for free photography courses. You can also enroll in Karl Taylor's free photography course on Online Courses - Learn Anything, On Your Schedule | Udemy, which is ideal for beginners.11. Embroider everything.Embroidery is surprisingly meditative. Bonus: Once you know what you're doing, you can stitch while you're watching Netflix (or whatever it is that you watch).To get started you'll need an embroidery hoop, small sharp scissors, embroidery needles, and embroidery floss.For online resources, watch tutorial videos from YouTuber TLCInspirations (like this hand embroidery for beginners video). http://Craftsy.com is a huge resource for learning stitches, shopping for patterns, and classes for more advanced techniques.12. Become a Wikipedia editor.History buffs, grammar gurus and people who have vast knowledge in niche areas are just the kinds of people who are ideal for editing Wikipedia. Anyone on the Internet can become a Wikipedia editor. The best part? You don’t need to register. Any person can edit any unprotected page, no matter how big or small of an edit they make. By editing the site, you’ll be contributing to making Wikipedia what it is. To get started, take a look at Wikipedia’s Help:Editing page. There, you’ll find guidelines on how to make edits, the kind of tone to use, adding references, and more. Once you comb through Wikipedia pages you’re interested in and you want to make edits, you can submit edit requests and get to fixing! For more online resources, read Wikipedia’s guide on editing for the first time.History buffs, grammar gurus and people who have vast knowledge in niche areas are just the kinds of people who are ideal for editing Wikipedia. Anyone on the Internet can become a Wikipedia editor. The best part? You don't need to register. Any person can edit any unprotected page, no matter how big or small of an edit they make. By editing the site, you'll be contributing to making Wikipedia what it is.To get started, take a look at Wikipedia's Help:Editing page. There, you'll find guidelines on how to make edits, the kind of tone to use, adding references, and more. Once you comb through Wikipedia pages you're interested in and you want to make edits, you can submit edit requests and get to fixing!For more online resources, read Wikipedia's guide on editing for the first time.13. Channel inner peace with meditation.Meditation is shown to improve concentration, will power, and will boost your immune system. Plus, it can decrease stress, depression, and anxiety, among other things. Basically, it’s an excellent hobby to adopt for anyone who needs a little zen. To get started set aside time for yourself to meditate. No amount of time is too small, so don’t get overwhelmed by thinking that you need to devote an hour a day to meditation. Next, get into a calming environment to quiet your mind. You can be on a park bench, or on the beach, or on your couch. Just make sure you’re somewhere where you feel at peace. Start small with a short, guided meditation, like this 2-minute video of Deepak Chopra’s method. For online resources read through Here’s Why You Should Learn To Practice Mindfulness. Get the podcast Hay House Meditations for audio guided meditations specifically targeted towards helping you to fall asleep, focus on peace, and more.Meditation is shown to improve concentration, will power, and will boost your immune system. Plus, it can decrease stress, depression, and anxiety, among other things. Basically, it's an excellent hobby to adopt for anyone who needs a little zen.To get started set aside time for yourself to meditate. No amount of time is too small, so don't get overwhelmed by thinking that you need to devote an hour a day to meditation. Next, get into a calming environment to quiet your mind. You can be on a park bench, or on the beach, or on your couch. Just make sure you're somewhere where you feel at peace. Start small with a short, guided meditation, like this 2-minute video of Deepak Chopra's method.For online resources read through Here's Why You Should Learn To Practice Mindfulness. Get the podcast Hay House Meditations for audio guided meditations specifically targeted towards helping you to fall asleep, focus on peace, and more.14. Join a community sports league.As an adult, it can be difficult to get all of your friends together for weekly ball games. But when you join a community sports league you'll get the thrill of playing without worrying about not having enough people for a whole game. Pick a sport you love playing for fun, and find your local league. Bonus: You'll meet a bunch of new potential friends.To get started, decide which sport you want to play on a regular basis. Then look at the community sports leagues in your area to find the right fit for you. If you're intimidated by joining a league alone, ask a friend to join with you.For online resources, head to Zog Sports, a network of sports leagues in major cities across America. A larger selection of community sports leagues can be found at the YMCA.15. Send physical letters to people.Receiving a physical piece of mail that’s handwritten is one of the greatest feelings in the world. Start by sending letters to your family and friends. Then, branch out and send postcards to strangers who may need a boost: prison inmates, military personnel, or senior citizens in nursing homes. To get started, grab stamps from your local post office, grocery store, or on Online Shopping for Electronics, Apparel, Computers, Books, DVDs & more then get some postcards or stationery. Make a list of who you’d like to write. For online resources look through this list of nursing home addresses. Go to http://WriteAPrisoner.com for a complete guide on how to write letters to inmates. To send letters to military personnel, go to A Million Thanks.Receiving a physical piece of mail that's handwritten is one of the greatest feelings in the world. Start by sending letters to your family and friends. Then, branch out and send postcards to strangers who may need a boost: prison inmates, military personnel, or senior citizens in nursing homes.To get started, grab stamps from your local post office, grocery store, or on Online Shopping for Electronics, Apparel, Computers, Books, DVDs & more then get some postcards or stationery. Make a list of who you'd like to write.For online resources look through this list of nursing home addresses. Go to http://WriteAPrisoner.com for a complete guide on how to write letters to inmates. To send letters to military personnel, go to A Million Thanks.16. Become a gamer.Go old school with chess, get deep into the world of online gaming, or invest in a gaming system. Added bonus: Studies have shown that casual gaming leads to reduced stress. To get started, focus on one specific game that interests you and learn the rules. Play chess against a computer online at Play Chess Online - The Premier Free Online Multiplayer Chess Game (this way, you don’t need to rely on a friend to learn the game too). Check out the iTunes Popular chart for games you can play right on your smartphone. For more online resources, go to the Subreddit /r/gaming for user recommendations on online games.Go old school with chess, get deep into the world of online gaming, or invest in a gaming system. Added bonus: Studies have shown that casual gaming leads to reduced stress.To get started, focus on one specific game that interests you and learn the rules. Play chess against a computer online at Play Chess Online - The Premier Free Online Multiplayer Chess Game (this way, you don't need to rely on a friend to learn the game too). Check out the iTunes Popular chart for games you can play right on your smartphone.For more online resources, go to the Subreddit /r/gaming for user recommendations on online games.17. Learn to DJ.DJs do a lot more than press "play." Learning to DJ will give you the basics of scratching, mixing, and spinning music. Even if you’re not planning on making it a professional gig, you’ll get a handle on how to DJ all of your parties. To get started, learn the basics with this guide from Passionate DJ. Then, look into Scratch DJ Academy, which has DJ locations in major cities across America. Download Virtual DJ, a free program that allows you to digitally DJ with any music on your computer. For online resources check out DJ Courses Online for, you guessed it, DJ courses you can take online!DJs do a lot more than press "play." Learning to DJ will give you the basics of scratching, mixing, and spinning music. Even if you're not planning on making it a professional gig, you'll get a handle on how to DJ all of your parties.To get started, learn the basics with this guide from Passionate DJ. Then, look into Scratch DJ Academy, which has DJ locations in major cities across America. Download Virtual DJ, a free program that allows you to digitally DJ with any music on your computer.For online resources check out DJ Courses Online for, you guessed it, DJ courses you can take online!When does a hobby become a business? It sounds like a simple question to answer. But, that’s not always the case. The IRS has rules for what qualifies as a business, and your entrepreneurial idea might not be making the cut.Why should you know the difference between hobby and business?Whether your venture is a hobby or a business affects your tax liability. If the IRS declares it’s a hobby, you can’t deduct business losses and expenses on your tax return. You can only deduct your hobby expenses up to the amount of income you earn.Let’s say you want to start a T-shirt printing business. You spend Rs.10,000 on a new screen printing press. In your first year, you only make Rs.500 in sales. The IRS audits you and decides your company is a hobby. Hobby loss rules dictate that you can only deduct up to Rs. 500 you earned.If you deduct business expenses when you’re not a real company, you can get some heavy penalties. Treating a hobby tax deduction as a business tax deduction on your tax return can potentially put a heavy burden on your finances. You could end up getting IRS penalties and have to pay back the deducted amounts.So, is your “business” a hobby, or is it a real business?That is a question that all aspiring entrepreneurs need to answer objectively. It’s one thing to start a business that is really a hobby. But, starting a real business is a whole other beast!Here’s what I mean when I talk about starting a real business. After engineering school, I had a full-time job at a big company. I was on the business’s fast track, my raises were frequent, and my career was in great shape.Then, I decided to toss it all away. I quit my job to start my own business. I had very little money saved. On top of bills, car payments, and a mortgage, I didn’t have a safety net.Basically, the pressure was on. Nobody was going to bail me out. It was a one-way ticket, and there was no turning back. For me, this was the real deal.You might have a similar story about your startup. But, are you sure your idea is a business and not a hobby in the eyes of the IRS?When does a hobby become a business?Unfortunately, there are no concrete rules for determining if you operate a hobby or business. The IRS does say that a business must actively be trying to make a profit. To prove your startup is a business, you need to be able to show that you are making an effort to turn a profit.Proving your business’s intentions is not always simple. The most obvious way to meet the IRS’s requirements for a business is actually to make a profit.Easier said than done, right? The first few years are the hardest for small businesses. In fact, over half of new businesses fail within the first five years.When my partner and I started our business, we didn’t have much. But, we did have a couple of customers willing to pay us. Over time, some of our first buyers became repeat customers.During our first few years, we were scratching to stay in business, and we were flat broke. But, since we had some sales with a few bucks coming in, we kept going.Usually, you won’t be considered a hobby if you make a profit for three out of the first five years you are in business. The amount you make can be small. If you can show the IRS you made a couple of dollars off your startup, you should be OK.Proving you’re a real businessMaybe you didn’t bring in any money during the first two years you were in business. It should be fine for you to declare business losses on your tax return. But, any longer than two years without profits could raise a red flag for an IRS audit. If you haven’t turned a profit in three or more years, the IRS might say your business is a hobby.Making money alone isn’t enough for the IRS to consider you a business. You need to proactively demonstrate that your business is valid.One of the most important steps you can take is to record accurate and complete accounting books. The more types of business records you keep, the better. You need to be able to prove your business's income and expenses.Also, comply with federal, state, and local business laws. Don’t cut corners when it comes to keeping your business legal. Make sure you have all the permits, insurances, and identification numbers you need.If you’re going to show the IRS you are a legitimate company, you have to act like one. You can do this by marketing your business. Most businesses use some form of marketing, from free digital marketing for small business to a million dollar campaign. You don’t need to pour money into huge marketing efforts. But, at least have a business card and some advertisements in your community.If you are running a business and not a hobby, you should be able to show proof to the IRS. Growing into a revenue-generating company is a gradual process. You need to set yourself up for success early to start earning a steady income.In our first year, my partner and I each took home about Rs. 1,20,000. The second year, we each took home zero dollars. We lived on fumes, credit cards, and our equity lines of credit.The third year, we again took home right around Rs. 1,20,000. Finally, at the end of year number four, our earned income was Rs. 4,00,000.As we got through the early years, we increasingly brought in more profits. But, growing a company takes time. Make sure you launch your startup as a legitimate business from the start. Eventually, the IRS will see that you are a real business, not a hobby.