Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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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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