Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirements.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
SEBI's 2026 amendments tighten employee ethics, conflict-management, and investment restrictions by redefining dependents, family members, financial investments, non-permitted investments, professional interest, relational interest, and related concepts, thereby widening the disclosure and compliance framework. Employees must disclose future employment negotiations, specified family, relative, property, liability, and investment details to the Office of Ethics and Compliance at joining, exit, and on prescribed changes and transactions. Fresh investment by employees and their family members in non-permitted investments is barred during service, subject to limited exceptions, transitional options for pre-existing holdings, and a concentration cap for certain pooled investment products. A new recusal framework requires withdrawal from matters involving conflicted relationships, material interests, or likely bias, and former employees face a two-year restriction on appearing before or against SEBI in covered matters.
SEBI's 2026 amendments tighten employee ethics, conflict-management, and investment restrictions by redefining dependents, family members, financial investments, non-permitted investments, professional interest, relational interest, and related concepts, thereby widening the disclosure and compliance framework. Employees must disclose future employment negotiations, specified family, relative, property, liability, and investment details to the Office of Ethics and Compliance at joining, exit, and on prescribed changes and transactions. Fresh investment by employees and their family members in non-permitted investments is barred during service, subject to limited exceptions, transitional options for pre-existing holdings, and a concentration cap for certain pooled investment products. A new recusal framework requires withdrawal from matters involving conflicted relationships, material interests, or likely bias, and former employees face a two-year restriction on appearing before or against SEBI in covered matters.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
