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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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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