ARTICLE
14 August 2025

AKP Corporate & Compliance Digest August 11, 2025

AP
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The Government of Maharashtra, vide notification dated August 04, 2025, has released the details of minimum wages applicable to employees working in Shops and Commercial Establishments...
India Employment and HR

1. Labour Law

1.1. Government of Maharashtra issues Minimum Wages VDA Notification

The Government of Maharashtra, vide notification dated August 04, 2025, has released the details of minimum wages applicable to employees working in Shops and Commercial Establishments in the state, effective from July 01, 2025, to December 31, 2025. It details category-wise (Skilled, Semi-Skilled, Unskilled, and in some cases Highly Skilled) minimum wages, comprising a fixed basic rate plus a special allowance, with zone-wise rates (Zone 1, Zone 2, and Zone 3) applicable depending on the location of work. It specifies wages in monthly, daily, or per-piece terms as applicable (e.g., for brick making or bidi rolling workers) and also includes provisions for part-time workers and special cases like drivers on tour or watchmen. The schedule ensures that employers pay at least the total minimum wage (basic + special allowance) for the relevant category, employment type, and zone during the specified period.

1.2. Employees' Provident Fund Organisation makes Aadhaar-based face authentication mandatory for UAN generation via the UMANG app

The Employees' Provident Fund Organisation ("EPFO") has mandated that from August 01, 2025, the allotment and activation of Universal Account Numbers ("UAN") will be carried out only through the UMANG mobile app using Aadhaar-based Face Authentication Technology ("FAT"), except in special cases like International Workers and citizens of Nepal and Bhutan where the employer-assisted method will continue. This move aims to make the process simpler, faster, and more secure by directly validating Aadhaar details, eliminating errors, and enabling instant activation. Members can themselves generate or activate their UAN, authenticate their identity biometrically, and immediately access EPFO services such as passbook viewing, KYC updates, and claim submissions without employer intervention.

1.3. Government of Delhi issues Draft Social Security Rules 2025

The Delhi Code on Social Security Rules, 2025, lays down detailed procedures for implementing the Social Security Code, 2020, in the National Capital Territory ("NCT") of Delhi. It covers the constitution, functions, and procedures of various boards like the Delhi Unorganised Workers' Social Security Board and the Building & Other Construction Workers Welfare Board, rules for gratuity (nomination, claim, payment, dispute resolution, recovery), maternity benefits, employees' compensation (including accident reporting, agreements, hearings), maintenance of records/registers and returns, inspection schemes, compounding of offences, and employment vacancy reporting through Career Centres. Multiple prescribed forms are provided for applications, notices, agreements, registers, and returns for compliance and enforcement.

1.4. Maharashtra Government Sanctions INR 74.95 Lakh for Medical Goods Procurement Authority Salaries and Office Expenses (2025-2026)

On August 08, 2025, the Public Health Department of the Government of Maharashtra approved the distribution of INR 74.95 Lakh (Indian Rupees Seventy-Four Lakh Ninety-Five Thousand only) for the financial year 2025-2026 to the Maharashtra Medical Goods Procurement Authority. This grant, under budget head 2210 K 014 (36)-Assistance Grant (Salary), is allocated for the payment of salaries to officers, employees, and contractual staff, as well as for office supplies and miscellaneous institutional needs. The decision follows requests from the Authority's finance department and observes the funding limits previously set by the Finance Department, which authorised the disbursal of 38 per cent (thirty-eight per cent) of the total provisioned budget. Strict compliance with stipulated procedures and transparent accounting is expected to ensure proper use of this state-sanctioned grant.

1.5. Pension Fund Regulatory and Development Authority launches new website to boost digital engagement

The Pension Fund Regulatory and Development Authority ("PFRDA") has launched a new, modernised website under its PFRDA CONNECT initiative to enhance digital engagement and improve transparency in the pension sector. The website is designed following the Government of India guidelines, ensuring accessibility and inclusiveness. It features improved user experience, intuitive navigation, and enriched content to benefit subscribers, intermediaries, and the public. This launch supports PFRDA's vision of leveraging technology for better pension sector governance and stakeholder interaction.

1.6. Government of Telangana issues order on exemption from routine transfers and postings for employees with disabilities

The Government of Telangana issued Government Order Ms. No. 34 dated August 07, 2025, under the Department for Women, Children, Disabled and Senior Citizens. This order exempts government employees with disabilities from the routine exercise of transfers and postings as per Section 20(5) of the Rights of Persons with Disabilities Act, 2016. Employees with 70 per cent (seventy per cent) or higher disability are exempted from rotational transfer policies and may continue in the place of posting at the time of transfer or promotion, subject to administrative constraints.

2. Stamp Duty

2.1. Delhi Government issues circular on Stamp Duty for share issuance

The Revenue Department (Stamp and Registration Branch), NCT of Delhi, has issued Circular No. F10(166)/COS(HQ)/STAMP.BR/2025/93 informing all companies with registered offices in the NCT of Delhi about the requirement to pay stamp duty at the rate of 0.1 per cent (zero point one per cent) on the issuance of shares, as per Article 19 of Schedule 1A of the Indian Stamp Act, 1899. The circular clarifies that under constitutional provisions, states are empowered to set and collect stamp duty on share certificates and related documents, and that companies – whether listed or unlisted – must apply for stamp duty adjudication for share issuance, regardless of whether the shares are issued in physical or demat/digital form.

2.2. Goa Government introduces Indian Stamp (Goa Amendment) Bill, 2025

The Goa state government introduced the Indian Stamp (Goa Amendment) Bill, 2025 which seeks to amend Articles 39 and 64 of Schedule I-A of the Indian Stamp Act, 1899, as applicable in Goa, to rationalise stamp duties on mortgage and trust instruments. For mortgage deeds, a uniform stamp duty of INR 1,000 (Indian Rupees One Thousand only) is proposed whether or not possession is given, and INR 500 (Indian Rupees Five Hundred Only) for collateral or auxiliary mortgages, replacing the earlier ad valorem duty in certain cases. The objective is to reduce costs for mortgagors without possession transfer and encourage registration of family trusts, though the changes may impact state revenue.

2.3. Madhya Pradesh Assembly passes the Indian Stamp (Madhya Pradesh Amendment) Bill, 2025

The Madhya Pradesh Assembly has passed the Indian Stamp (Madhya Pradesh Amendment) Bill, 2025 that proposes a hike in stamp duty for all judicial and non-judicial purposes. The new bill revises the rates of affidavit, immovable property agreement, development, construction or bond agreements, consent deed, corrections in already registered documents, renewal of revolver and pistol licenses, partnership deed, power of attorney and for property of trusts the increase has been made from 100 per cent (One Hundred per cent) to 400 per cent (Four Hundred per cent).

3. Stock Exchange

3.1. CDSL issues amendments to DP Operating Instructions, Chapter 12

Central Depository Services Limited ("CDSL") issued amendments to Chapter 12 (twelve) of the DP Operating Instructions relating to fees, charges, and deposits applicable to Depository Participants ("DPs"), specifically including updated tariff rates for leased line connectivity. The communiqué details a comprehensive fee structure covering monthly minimum bills, account maintenance charges, settlement charges, charges related to pledges, re-materialisation, transaction fees, and new charges for leased lines and data retrieval. It also specifies interest on delayed payments, exit charges for early withdrawal, and additional administrative fees. These amendments apply to all DPs and their operations and IT departments to ensure compliance with the updated fee framework set by CDSL.

3.2. CDSL issues communique on launch of new URLs for API V5

CDSL has issued a communiqué dated August 06, 2025, announcing the successful launch of new Uniform Resource Locator ("URLs") for various Application Programming Interface ("APIs") provided to DPs. This update includes changes to API endpoints for Early Payin. Common Upload, BO Upload and Modify Upload, Normal Pledge (Confiscate, Unpledge), Margin Pledge (instant response), Authorisation APIs, and others. DPs are required to update their systems to use these new URLs and provide their public IP addresses to CDSL for proper configuration. The old API URLs will be discontinued from August 29, 2025, necessitating a timely migration to avoid service disruption.

3.3. CDSL issues communique on amendments to DP Operating Instructions on opening of demat account for Association of Persons

CDSL issued amendments to DP Operating Instructions, released on August 05, 2025, regarding the opening of demat accounts for Associations of Persons ("AoP"). The communiqué establishes that a demat account may now be launched in the name of an AoP to hold eligible securities mutual funds, corporate bonds, and government securities (equity shares excluded). The update mandates submitting the PAN of both AoP and its Principal Officer, with the Principal Officer serving as legal representative for disputes.

3.4. CDSL issues communique on obligations to be given by way of pledge/re-pledge

CDSL has issued communiqué instructing DPs on updated operational procedures for margin obligations through pledge/re-pledge, as per SEBI guidelines dated June 03, 2025. There are changes to values and naming conventions in specific fields in the UDiFF catalogue, enabling enhanced tracking and processing of unpledge, invocation, early pay-in, and redemption transactions, but without introducing new columns. The changes are significant for DPs managing client margin pledges, especially regarding the handling of unpaid securities, different pledge types, and automation of early pay-in. Applies primarily to DPs and their back-office systems.

4. Tax

4.1. Delhi state GST rate for specified goods/services is raised from 6 per cent to 9 per cent, coming into force from August 08, 2025

The Government of NCT of Delhi issued Notification No. 04/2025-State Tax (Rate) dated August 08, 2025, increasing the Delhi State Goods and Service Tax ("GST") rate from 6 per cent (six per cent) to 9 per cent (nine per cent) for all old and used motor vehicles not otherwise classified under previous entries, such as vehicles of specific engine size or SUVs, as listed in the original notification dated February 23, 2018. This change is effective immediately and applies to every transaction involving these vehicles in Delhi. The revision was made under Section 11 of the Delhi GST Act, 2017.

5. Information Technology

5.1. CERT-In issues vulnerability note on multiple buffer overflow vulnerabilities in Dahua Products

The Indian Computer Emergency Response Team ("CERT-In") has issued a critical vulnerability note regarding multiple buffer overflow vulnerabilities in various Dahua surveillance devices with build times before April 16, 2025. Exploiting these flaws could allow attackers to execute arbitrary code or cause denial-of-service ("DoS") on affected systems. The vulnerabilities stem from improper bounds checking in Dahua IPC and SD series products, leading to high risks, including service disruption, system crashes, and remote compromise. CERT-In strongly advises organisations using these devices to promptly apply the security fixes detailed in the Dahua Security Advisory to mitigate potential impacts.

5.2. CERT-In issues vulnerability note on multiple vulnerabilities in Apple Products

CERT-In has issued a high severity alert for multiple vulnerabilities in Apple products, affecting versions of iOS, iPadOS, macOS, watchOS, tvOS, and visionOS released before August 04, 2025. Attackers could exploit these flaws to access sensitive information, execute arbitrary code, bypass security, escalate privileges, or cause DoS. The vulnerabilities stem from issues like type confusion, buffer and integer overflows, race conditions, and improper memory handling. Users and organisations are at high risk of unauthorised access, data compromise, and service disruption, and are strongly advised to install the latest Apple security updates to mitigate these risks.

5.3. CERT-In issues vulnerability notes on multiple vulnerabilities in Adobe Experience Manager

CERT-In has issued a critical severity alert for multiple vulnerabilities in Adobe Experience Manager ("AEM") Forms on Java Enterprise Edition ("JEE"), affecting versions up to 6.5.23.0. Remote attackers could exploit these flaws to execute arbitrary code, bypass security mechanisms, escalate privileges, and access sensitive information on affected systems. Risks include unauthorised access, full system compromise, and exposure of sensitive data, due to improper restriction of XML external entity references (XXE) and insecure default security settings. Organisations and inpiduals using impacted AEM Forms JEE versions face a high risk and are strongly advised to install the latest updates as provided by Adobe to mitigate these vulnerabilities.

5.4. CERT-In issues vulnerability notes on severity vulnerabilities in NVIDIA Triton Inference Server

CERT-In has issued a HIGH severity alert for multiple vulnerabilities in NVIDIA Triton Inference Server, affecting versions prior to 25.07 for Windows and Linux. Attackers could exploit these flaws to execute arbitrary code, cause DoS, escalate privileges, or disclose sensitive information on affected systems. The vulnerabilities originate from security weaknesses in core components and backend modules, enabling exploitation via specially crafted inputs or HTTP requests. Organisations using vulnerable Triton versions face a significant risk of unauthorised access, data theft, and full server compromise. Users and administrators are strongly advised to promptly apply the latest vendor-provided updates to mitigate these risks.

5.5. CERT-In note on broken access control vulnerability in Trend Micro Apex One

CERT-In has issued a CRITICAL severity alert for multiple vulnerabilities in Trend Micro Apex One (on-prem) management console, affecting Management Server Version 14039 and below. Attackers could exploit these vulnerabilities to upload malicious code, execute arbitrary commands, and compromise targeted systems, even with limited authentication. The vulnerabilities arise from improper sanitisation of user inputs and insufficient security controls in the management console. Successful exploitation risks unauthorised access, loss of confidentiality and integrity, and potential data breaches. Organisations using affected Apex One versions face serious threats and are strongly advised to apply the latest security updates from the vendor to mitigate these risks.

5.6. CERT-In note on high-severity vulnerability in WordPress Plugin Post SMTP

CERT-In has issued a HIGH severity alert for a broken access control vulnerability in WordPress Plugin Post SMTP, affecting all versions prior to 3.3.0. Attackers could exploit this flaw in REST API endpoints to gain unauthorised access, obtain sensitive information, and bypass security restrictions on the targeted system. The vulnerability poses a substantial risk of data theft and account takeover for organisations and inpiduals using the plugin. It stems from inadequate access control mechanisms in the API. Users and administrators are strongly advised to promptly apply the latest Post SMTP plugin updates as provided by the vendor to mitigate these risks.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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