Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
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Foreign Portfolio Investors may submit a Power of Attorney to custodians specifying their address through a digital signature compliant with the Information Technology Act, 2000. Such digitally executed Powers of Attorney are admissible as proof of address under the FPI KYC framework, replacing the requirement for notarisation, apostillisation or consularisation. The amendment to the FPI Master Circular takes effect on August 20, 2026, enabling faster digital onboarding of FPI applicants.
Foreign Portfolio Investors may submit a Power of Attorney to custodians specifying their address through a digital signature compliant with the Information Technology Act, 2000. Such digitally executed Powers of Attorney are admissible as proof of address under the FPI KYC framework, replacing the requirement for notarisation, apostillisation or consularisation. The amendment to the FPI Master Circular takes effect on August 20, 2026, enabling faster digital onboarding of FPI applicants.
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