Introduction The Income Tax Act, 1961 (the Act) includes provisions for the set off of losses under sections 70 and 71 for taxpayers who have incurred losses during the year. Section 70 allows for intra-head set off, meaning that losses
EU’s proposed legislation for regulating smart Internet of Things (IoT) devices On 15th September 2022, the European Union Commission presented a proposal for a regulation on horizontal cybersecurity requirements for products with digital elements, also titled as Cyber Resilience Act
Protection of Film Titles under Indian Law The Entertainment industry saw a booming increase in its accessibility with the emergence of digital era and during COVID-19 pandemic. With the large amount of content being released every year, the most challenging
On 6th April, 2023 the Ministry of Electronics and Information Technology (“MeitY”) has notified the amendments to the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 as Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment
Copyright law protects any unauthorized use of an original work which includes copying, duplicating, etc. At the outset, it is important to determine what would constitute as an original work which will, then be eligible for copyright protection. Any by-product
Background The Ministry of Electronics and Information Technology (“Meity”), on June 06 2022 proposed amendments (“Proposed Amendment”) to the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 (“IT Rules”). The Proposed Amendment sought to address the gaps
THE GUIDELINES The Guidelines for Prevention of Misleading Advertisements and Endorsements for Misleading Advertisements, 2022, issued by the Central Consumer Protection Authority (“Authority") (“CCPA Guidelines”), published on 9th June 2022, apply to all advertisements regardless of form, format, or medium.
The Delhi High Court (“Court”), vide judgement titled Neetu Singh and Ors v. Telegram FZ LLC and Ors dated 30th August 2022 (“Judgement”), has directed the messaging application ‘Telegram’ to disclose the identities of administrators of channels/accounts on its application,
The Security Exchange Board of India (“SEBI”) has issued Guidelines for overseas investment by Alternate Investment Funds (AIF) / Venture Capital Funds (VCF) dated 17th August, 2022 (“Guidelines”) (available here) . These guidelines have been issued by SEBI in
The use of digital payment systems such as mobile wallets, net banking, electronic authentication and other forms of payments that diverge from the traditional payment methods to a cashless economy have witnessed a massive surge in India. The rapid
Regulated Entities (REs) (as defined below) have been extensively leveraging Information Technology (IT) and IT enabled services (ITeS) to support their business models and products and services offered to their customers. REs also outsource substantial portion of their IT
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