Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Promoter, promoter-group and associate holdings must remain frozen at the ISIN level from the board or shareholder resolution approving a buy-back until the offer closes. The freeze permits tendering in tender-offer buy-backs and invocation of encumbrances created before the buy-back period; shares affected by an invocation or release remain subject to the freeze. Depositories must establish the operational framework, including listed-company instruction formats, freeze procedures, tendering processes, and system requirements, before August 1, 2026. Listed companies, stock exchanges, depositories, merchant bankers, RTAs and share transfer agents must comply immediately with the circular and depository framework.
Promoter, promoter-group and associate holdings must remain frozen at the ISIN level from the board or shareholder resolution approving a buy-back until the offer closes. The freeze permits tendering in tender-offer buy-backs and invocation of encumbrances created before the buy-back period; shares affected by an invocation or release remain subject to the freeze. Depositories must establish the operational framework, including listed-company instruction formats, freeze procedures, tendering processes, and system requirements, before August 1, 2026. Listed companies, stock exchanges, depositories, merchant bankers, RTAs and share transfer agents must comply immediately with the circular and depository framework.
Note: It is a system-generated summary and is for quick reference only.
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