Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Mutual fund registration applications are consolidated into a revised single Form A, replacing the separate forms previously required for in-principle sponsor approval and final registration. The two-stage registration process continues: Stage I requires sponsor identification, ownership, financial strength, eligibility-route compliance, regulatory history, governance and policy disclosures; Stage II requires AMC particulars, governance, infrastructure, business planning, investor-service, technology, continuity, compliance and conflict-management information. Sponsors and AMCs must provide prescribed annexures, supporting records and self-certified declarations confirming that submitted information is true, complete and compliant. Existing conditions under the Master Circular remain unchanged.
Mutual fund registration applications are consolidated into a revised single Form A, replacing the separate forms previously required for in-principle sponsor approval and final registration. The two-stage registration process continues: Stage I requires sponsor identification, ownership, financial strength, eligibility-route compliance, regulatory history, governance and policy disclosures; Stage II requires AMC particulars, governance, infrastructure, business planning, investor-service, technology, continuity, compliance and conflict-management information. Sponsors and AMCs must provide prescribed annexures, supporting records and self-certified declarations confirming that submitted information is true, complete and compliant. Existing conditions under the Master Circular remain unchanged.
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