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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Regulator issues mandatory compliance guidelines implementing digital accessibility under disability law for all regulated entities, requiring submission of digital platform inventories (by Sept 30, 2025), appointment of IAAP-certified accessibility auditors (by Dec 14, 2025), initial accessibility audits (by Apr 30, 2026), remediation and final audit reports (by July 31, 2026), and annual audits thereafter. Specified reporting authorities and departmental recipients are listed; submissions must follow prescribed email formats and consolidated reporting rules for multiple platforms. The circular invokes statutory market-regulation powers and prescribes timelines, audit scope, remediation, evidence requirements and standardized file naming for compliance filings.
Regulator issues mandatory compliance guidelines implementing digital accessibility under disability law for all regulated entities, requiring submission of digital platform inventories (by Sept 30, 2025), appointment of IAAP-certified accessibility auditors (by Dec 14, 2025), initial accessibility audits (by Apr 30, 2026), remediation and final audit reports (by July 31, 2026), and annual audits thereafter. Specified reporting authorities and departmental recipients are listed; submissions must follow prescribed email formats and consolidated reporting rules for multiple platforms. The circular invokes statutory market-regulation powers and prescribes timelines, audit scope, remediation, evidence requirements and standardized file naming for compliance filings.
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