To be honest, if she has done rotation where she swapped her card and paid it back. Then it is not a big deal. She should file the taxes accordingly and show the cashback as income.
But it will more troublesome for her parents who have to file GST and ITR both. They will need to take advice...
This is what you call super premium banking. LOL
If the bank can't afford to give rewards then it should tailor the product accordingly to avoid misuse. The 5EM is limited to 2 lacs now. I am not sure which travel agent is doing only 2 lacs of bookings every month and still is in business.
Why not change your Accor password just in case? Better to use services like 1Password or Bitwarden. They help you create unique password across each site to avoid reuse.
In my opinion, income in a year doesn't have anything to do with spend in a year.
Lets say someone has been working for 10 years and earns X lacs a year but in a particular year, he ends up spending 1.4X on credit card due to some reason. Would he still be considered for notice for tax...
Anyone getting 2EMs should check whether they have exhausted the 2lac limit. From Apr 20th, only 2 lacs worth of bookings (each month) for hotel and flights give 5em and any amount over it will give 2 EM.