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...
A regulatory circular mandates all entities regulated by the securities market regulator to ensure their digital platforms comply with the Rights of Persons with Disabilities Act, 2016, and related rules, emphasizing accessibility for persons with disabilities. The entities must conduct accessibility audits by certified professionals, remediate findings within six months, and submit compliance reports annually. Digital platforms must adhere to standards such as WCAG 2.1, Indian Government Website guidelines, and Indian accessibility standards. Entities are required to appoint nodal officers for digital accessibility, establish grievance redressal mechanisms, and incorporate accessibility features like sign language videos and screen reader compatibility. Digital KYC processes must include accommodations for disabled users, and procurement contracts must mandate accessibility compliance. These measures follow a Supreme Court ruling affirming digital access as a fundamental right and aim to create an inclusive digital ecosystem within the securities market.
A regulatory circular mandates all entities regulated by the securities market regulator to ensure their digital platforms comply with the Rights of Persons with Disabilities Act, 2016, and related rules, emphasizing accessibility for persons with disabilities. The entities must conduct accessibility audits by certified professionals, remediate findings within six months, and submit compliance reports annually. Digital platforms must adhere to standards such as WCAG 2.1, Indian Government Website guidelines, and Indian accessibility standards. Entities are required to appoint nodal officers for digital accessibility, establish grievance redressal mechanisms, and incorporate accessibility features like sign language videos and screen reader compatibility. Digital KYC processes must include accommodations for disabled users, and procurement contracts must mandate accessibility compliance. These measures follow a Supreme Court ruling affirming digital access as a fundamental right and aim to create an inclusive digital ecosystem within the securities market.
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