Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Rule 6DDA - Conditions that a stock exchange is required to fulfil to be notified as a recognised stock exchange for the purposes of clause (d) of proviso to clause (5) of section 43
Income-tax Rules, 1962 Part C Profits and gains of business or profession
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Recognised stock exchange conditions for derivative trading require SEBI approval, audit trails, client records, and transaction integrity safeguards. Conditions are prescribed for a stock exchange to be notified as a recognised stock exchange for derivative trading. The exchange must have Securities and ... Summary
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Recognised stock exchange conditions for derivative trading require SEBI approval, audit trails, client records, and transaction integrity safeguards.
Conditions are prescribed for a stock exchange to be notified as a recognised stock exchange for derivative trading. The exchange must have Securities and Exchange Board of India approval, record and store client particulars such as unique client identity number and PAN, maintain a complete audit trail of cash and derivative transactions for seven years, and ensure registered transactions are not erased. Modifications are permitted only for genuine error, with related data preserved and a monthly Form No. 3BB statement submitted within fifteen days.
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