Death with Dignity: Directives

Maharashtra has established a legally mandated healthcare governance framework for end-of-life care, turning the Supreme Court’s rulings on passive euthanasia and Advance Directives into practical, working machinery. Following a landmark public interest litigation, the state has appointed district-level custodians to receive, store, and digitise citizens' Advance Directives. Additionally, a July 2026 Government Resolution requires all government and private hospitals to constitute Primary and Secondary Medical Boards to evaluate treatment withdrawal requests. This two-tier checking system protects patient rights, shields treating doctors from prosecution, and establishes a strict compliance and liability audit trail for institutions.

On 17 July 2026, the Government of Maharashtra issued a Government Resolution (GR) directing every government and private hospital in the State to constitute medical committees for considering requests relating to passive euthanasia and end-of-life decisions. It reads like an administrative order for the medical fraternity. For Chartered Accountants who audit hospitals, advise charitable trusts, or sit on the boards of healthcare companies, it is something more: a new, legally mandated governance structure, with its own documentation trail, empanelment records and liability exposure, that hospitals must now build and their advisors must understand.