Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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SEBI amends the Alternative Investment Funds Regulations to require scheme applications to be filed with prescribed fees, while exempting an AIF's first scheme from scheme fees. The filing period under regulation 12(2) is reduced to ten working days, and the requirement is revised from submitting fees to submitting Board-specified documents. SEBI may provide comments after filing, which the merchant banker or manager must ensure are complied with. The filing, comment and compliance requirements do not apply to an Accredited Investors only fund. The amendments also remove the requirement to act through a merchant banker under regulation 19D(4) and omit regulation 19D(5).
SEBI amends the Alternative Investment Funds Regulations to require scheme applications to be filed with prescribed fees, while exempting an AIF's first scheme from scheme fees. The filing period under regulation 12(2) is reduced to ten working days, and the requirement is revised from submitting fees to submitting Board-specified documents. SEBI may provide comments after filing, which the merchant banker or manager must ensure are complied with. The filing, comment and compliance requirements do not apply to an Accredited Investors only fund. The amendments also remove the requirement to act through a merchant banker under regulation 19D(4) and omit regulation 19D(5).
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