Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The deadline for regulated entities to conduct accessibility...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchanged.
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The deadline for regulated entities to conduct accessibility audits of their digital platforms and remediate audit findings under the Digital Accessibility Circulars is extended to October 31, 2026. The extension applies only to those audit and remediation requirements. All other obligations under the earlier circulars concerning mandatory compliance with the Rights of Persons with Disabilities Act, 2016 and related rules remain unchanged and must continue to be met by regulated entities.
The deadline for regulated entities to conduct accessibility audits of their digital platforms and remediate audit findings under the Digital Accessibility Circulars is extended to October 31, 2026. The extension applies only to those audit and remediation requirements. All other obligations under the earlier circulars concerning mandatory compliance with the Rights of Persons with Disabilities Act, 2016 and related rules remain unchanged and must continue to be met by regulated entities.
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