Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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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.
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