Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Cyber incident reporting by regulated entities must be made through SEBI's Cyber Incident Reporting Portal, aligned with the Financial Stability Board's Format for Incident Reporting Exchange (FIRE). The aligned portal requires structured reporting using common information fields, standard definitions and consistent incident classifications, supporting harmonised reporting. It permits reporting across the incident lifecycle, including initial notification, intermediate updates and final closure, recognising that complete information may not be available initially. Regulated entities must establish systems to implement the portal-based reporting requirement and make any necessary amendments to their bye-laws, rules or regulations. The requirement operates alongside applicable cybersecurity and cyber-resilience reporting obligations.
Cyber incident reporting by regulated entities must be made through SEBI's Cyber Incident Reporting Portal, aligned with the Financial Stability Board's Format for Incident Reporting Exchange (FIRE). The aligned portal requires structured reporting using common information fields, standard definitions and consistent incident classifications, supporting harmonised reporting. It permits reporting across the incident lifecycle, including initial notification, intermediate updates and final closure, recognising that complete information may not be available initially. Regulated entities must establish systems to implement the portal-based reporting requirement and make any necessary amendments to their bye-laws, rules or regulations. The requirement operates alongside applicable cybersecurity and cyber-resilience reporting obligations.
Note: It is a system-generated summary and is for quick reference only.
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