Enhanced supervision reporting relaxed for stock brokers as demat tagging exemptions and bank account reporting are harmonised. Ease of doing business measures relax enhanced supervision reporting obligations for stock brokers that are also primary dealers and harmonise bank and demat account treatment under the Master Circular for Stock Brokers. Demat accounts used exclusively for activities other than stock broking activities are excluded from tagging requirements, and a stock broker which is also a bank or primary dealer need report only bank accounts used for stock broking activities.