Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
SEBI has discontinued the Investor Risk Reduction Access (IRRA) platform with immediate effect, after concluding that improved business continuity measures, cyber resilience controls, market security operations and the existing Contingency Pool Trading facility had made the platform redundant. Stock Exchanges are advised to disseminate the circular to brokers and may review the Contingency Pool Trading framework to strengthen it. The circular supersedes the earlier IRRA circular and takes effect from May 7, 2026.
SEBI has discontinued the Investor Risk Reduction Access (IRRA) platform with immediate effect, after concluding that improved business continuity measures, cyber resilience controls, market security operations and the existing Contingency Pool Trading facility had made the platform redundant. Stock Exchanges are advised to disseminate the circular to brokers and may review the Contingency Pool Trading framework to strengthen it. The circular supersedes the earlier IRRA circular and takes effect from May 7, 2026.
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