Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
This circular outlines the Cybersecurity and Cyber Resilience Framework (CSCRF) for SEBI Regulated Entities (REs). It supersedes existing cybersecurity circulars and aims to strengthen cyber resilience by providing standards and guidelines. The framework covers five cyber resiliency goals: Anticipate, Withstand, Contain, Recover, and Evolve, linked to cybersecurity functions like Governance, Identify, Protect, Detect, Respond, and Recover. REs are classified into five categories based on operations and thresholds. The framework provides structured methodology, guidelines, compliance formats, and annexures. It highlights governance, supply chain risk management, data classification, localization, API security, Security Operations Centre (SOC), Software Bill of Materials (SBOM). Smaller REs must establish SOC through Market SOC. Compliance timelines, audit requirements, and reporting mechanisms are specified. The framework is applicable to various REs like AIFs, brokers, depositories, mutual funds, and aims to ensure cyber resilience against incidents and attacks.
This circular outlines the Cybersecurity and Cyber Resilience Framework (CSCRF) for SEBI Regulated Entities (REs). It supersedes existing cybersecurity circulars and aims to strengthen cyber resilience by providing standards and guidelines. The framework covers five cyber resiliency goals: Anticipate, Withstand, Contain, Recover, and Evolve, linked to cybersecurity functions like Governance, Identify, Protect, Detect, Respond, and Recover. REs are classified into five categories based on operations and thresholds. The framework provides structured methodology, guidelines, compliance formats, and annexures. It highlights governance, supply chain risk management, data classification, localization, API security, Security Operations Centre (SOC), Software Bill of Materials (SBOM). Smaller REs must establish SOC through Market SOC. Compliance timelines, audit requirements, and reporting mechanisms are specified. The framework is applicable to various REs like AIFs, brokers, depositories, mutual funds, and aims to ensure cyber resilience against incidents and attacks.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
