CBAM Regulations in 2025: Transitioning from Reporting to Real Carbon Cost

As global climate policy accelerates, the European Union’s Carbon Border Adjustment (CBAM) is moving from concept to consequence. What began as emission reporting is now a real financial enforcement. The journey of EU ETS has evolved from emission reporting to addressing challenges like carbon leakage and establishing carbon pricing mechanism to drive climate action across […]

Strengthening Cyber Resilience: Recovery Mechanisms and DR Strategies

According to the 2025 Cisco Cybersecurity Index, only 4% of the organizations globally are said to have a mature cybersecurity readiness according. These are the companies that deployed advanced systems in the full spectrum of cybersecurity solutions effectively and are prepared to address any evolving threats. With the AI transformation and adoption moving at the […]

Sustainability Reporting: Evolution, Impact, and Future

In the past decade, sustainability reporting has changed across the globe from being voluntary requirement to regulatory expectation. The momentum which started in 2014 with the European Union’s Non-Financial Reporting Directive (NFRD) picked pace globally through the use of frameworks like TCFD, GRI, and SASB. Between 2021 and 2023, many nations, including the UK, India, […]

LCA Adoption in India: Sectoral Insights and Impacts

India officially mandated the Business Responsibility and Sustainability Report (BRSR) in FY 2022–23. Since then, the country has seen a steady evolution in ESG maturity across the corporate landscape. The journey toward ESG reporting typically begins with identifying material disclosures and gathering the necessary data to publish a company’s first report. Most organizations start by […]

InCorp Advisory, an Ascentium Company, Strengthens Digital & Cyber Risk Practice with Acquisition of Ken & Co.

This strategic expansion positions InCorp India as a Premier Cybersecurity and Risk Advisory with AI-enabled Assurance, Cybersecurity, and Data Privacy Compliance Services July 21, 2025, Mumbai: InCorp Advisory, an Ascentium Company (InCorp India) and one of India’s leading corporate services providers, has strategically acquired Ken & Co., a specialised Governance, Risk, and Compliance (GRC) consulting […]

Time-barred Claims and the I&B Code: Decoding the RP’s Dilemma

The article tries to discuss the vexatious issue of treatment of claims which are barred under the Indian Limitation Act, 1963 and received by Insolvency Professional (IP) within the timelines prescribed for submitting claims under Insolvency and Bankruptcy Code, 2016 (I&B Code) and the Regulations framed thereunder. While there is no controversy about the procedural […]

Rise of Cyber Resilience: SEBI’s CSCRF and its SOC Mandate

Rise of Cyber Resilience: SEBI’s CSCRF and its SOC Mandate

In today’s digitized financial ecosystem, cybersecurity is not luxury but operational necessity of an organization. Recognizing the constantly evolving cyber threat landscape, the Securities and Exchange Board of India (SEBI) has introduced the Cyber Security and Cyber Resilience Framework (CSCRF) to fortify the defense of Registered Entities (REs) in the capital market. And one of the […]

Flipkart ESOP Case: Manjeet Singh Chawla vs Deputy Commissioner of TDS

The Karnataka HC recently in the case of Manjeet Singh Chawla vs. Deputy Commissioner of TDS on June 2, 2025, held that one-time voluntary compensation awarded to employees for the diminution in the value of their unexercised stock options (both vested and unvested) is a capital receipt.  The same is not chargeable to tax as salary […]

Cyber Resilience Through IT Asset and Infrastructure Management for REs

Build cyber resilience with structured SEBI CSCRF IT asset inventory, data classification & access control as per CSCRF guidelines

Basics of IT Asset Inventory and Classification IT asset inventory and classification is a crucial process to set up an organization’s digital asset map as defined in the Cybersecurity and Cyber Resilience Framework (CSCRF) by Securities and Exchange Board of India (SEBI). The standards and guidelines provide structures and procedures for regulated entities (REs) to […]

Foreign Asset Disclosure in ITR: Implications under Black Money Act

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 prescribes taxation of any undisclosed foreign income and foreign assets. The law has been formulated to curb the menace of black money stashed away abroad by Indians. In this blog, we examine the categories of residents who are required to report foreign assets, the […]

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