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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The circular modifies guidelines for Business Continuity Plan (BCP) and Disaster Recovery (DR) of Market Infrastructure Institutions (MIIs) like stock exchanges, clearing corporations, and depositories. Key changes include mandating a Near Site (NS) for near-zero/zero data loss, ensuring manpower expertise at Disaster Recovery Site (DRS) for independent operations, near-zero Recovery Point Objective (RPO) with data reconciliation methodology, high availability and fault tolerance in solution architecture, and synchronous replication between Primary Data Centre (PDC) and NS for near-zero/zero data loss. MIIs must collaborate on standardizing "near-zero data loss" definition and implement necessary regulatory amendments within the stipulated timeline. The circular aims to protect investors and promote securities market development.
The circular modifies guidelines for Business Continuity Plan (BCP) and Disaster Recovery (DR) of Market Infrastructure Institutions (MIIs) like stock exchanges, clearing corporations, and depositories. Key changes include mandating a Near Site (NS) for near-zero/zero data loss, ensuring manpower expertise at Disaster Recovery Site (DRS) for independent operations, near-zero Recovery Point Objective (RPO) with data reconciliation methodology, high availability and fault tolerance in solution architecture, and synchronous replication between Primary Data Centre (PDC) and NS for near-zero/zero data loss. MIIs must collaborate on standardizing "near-zero data loss" definition and implement necessary regulatory amendments within the stipulated timeline. The circular aims to protect investors and promote securities market development.
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