Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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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