The CBIC vide notification dated the 31st July, 2023 has given effect to following amendments made under Finance Act, 2023:
Improper Maintenance of SDD: Dos & Don’ts for Compliance
Maintaining Structured Digital Databases (SDDs) is a critical, and a mandatory requirement under SEBI’s Regulations 3(5) and 3(6) of the PIT Regulations. These regulations ensure