Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
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SEBI has modified nomination norms for demat accounts and mutual fund folios to simplify investor on-boarding and the nomination process. For single accounts opened on or after the implementation date, nomination is mandatory unless the investor submits an opt-out declaration; nomination remains optional for jointly held accounts, but any addition or change requires the consent of all joint holders. Investors may appoint up to three nominees, choose online or offline submission, and provide only mandatory particulars while optional details may be furnished at their choice. Regulated entities must keep the nomination facility, acknowledgements, statement disclosures, and nudges for non-nominated accounts. The circular applies from 1 September 2026 and supersedes earlier nomination circulars.
SEBI has modified nomination norms for demat accounts and mutual fund folios to simplify investor on-boarding and the nomination process. For single accounts opened on or after the implementation date, nomination is mandatory unless the investor submits an opt-out declaration; nomination remains optional for jointly held accounts, but any addition or change requires the consent of all joint holders. Investors may appoint up to three nominees, choose online or offline submission, and provide only mandatory particulars while optional details may be furnished at their choice. Regulated entities must keep the nomination facility, acknowledgements, statement disclosures, and nudges for non-nominated accounts. The circular applies from 1 September 2026 and supersedes earlier nomination circulars.
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