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Name - Rahul Sukhani (21LAW7LAW0012)

Branch - Law

Faculty - Faculty of Law & Legal Studies

Date of Registration - 4th April 2022

Supervisor - Dr. Niti Nipuma Saxena, Associate Professor.

Date of Ph.D. Viva - 9th July 2026 (Thursday) at 11.30 AM

Title - A Critical Study of Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (Rules) with reference to OTT Platforms


[1]. Rahul Sukhani “The intersection of AI and tax laws: OTT platforms under Income Tax Act, 1961 and G.S.T.” International Journal of System Design and Information Processing (SDIP), Volume 11 (2023), Issue 1, 254–262.

[2]. Rahul Sukhani “Legal and policy perspective on digital media Ethics: Assessing the IT rules, 2021 in the age of OTT content” Excel International Journal of Technology, Engineering and Management, 2024; Volume -11,
Issue-2_Page_27-36.

[3]. Rahul Sukhani, Dr. Niti Nipuna Saxena “A Comparative Study of International Guidelines And The It Rules, 2021, With Focus On Ott Platforms” Journal of Advanced Research in Applied Sciences and Engineering Technology Vol. 7, Issue 1 Jan (2025).

[4]. Rahul Sukhani, Dr. Niti Nipuna Saxena “AI and the Regulation of Customer Complaints in Over-The-Top (OTT) Platforms: Legal Implications and Compliance” Anvesak Journal, ISSN: 0378 -4568, UGC Care Group 1
Journal, Vol. 59, No.1 (1),Jan - June 2025.

[5]. Rahul Sukhani, Dr. Niti Nipuna Saxena “The Double-Edged Sword: How Gadgets Create a False Sense of Connection and Amplify Loneliness” The Journal Of Oriental Research Madras, Vol. XCV?II Jan 2025, ISSN ?
0022?3301.