Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
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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