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...
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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...
Regulator issued technical clarifications to the Cybersecurity and Cyber Resilience Framework for regulated entities, introducing Principles of Exclusivity and Equivalence for entities under multiple regulators, detailed technical amendments (definitions of critical systems, zero-trust guidance, recommendatory mobile app security, VAPT/audit submission formats, Market-SOC onboarding, RTO/RPO expectations, ISO 27001 encouragement), revised categorisation thresholds for portfolio managers and merchant bankers, and adoption of CERT-In audit guidelines. Stock exchanges and depositories must amend bylaws and notify members; certain provisions take immediate effect. The circular is issued under statutory powers to protect investors and regulate the securities market.
Regulator issued technical clarifications to the Cybersecurity and Cyber Resilience Framework for regulated entities, introducing Principles of Exclusivity and Equivalence for entities under multiple regulators, detailed technical amendments (definitions of critical systems, zero-trust guidance, recommendatory mobile app security, VAPT/audit submission formats, Market-SOC onboarding, RTO/RPO expectations, ISO 27001 encouragement), revised categorisation thresholds for portfolio managers and merchant bankers, and adoption of CERT-In audit guidelines. Stock exchanges and depositories must amend bylaws and notify members; certain provisions take immediate effect. The circular is issued under statutory powers to protect investors and regulate the securities market.
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