Real estate insolvency rules require project-wise accounts, independent completion assessments and specific safeguards for allottees in resolution pla...
Non-profit merger conditions require matching registration status, transfer of obligations, audited accounts and electronic notification within the pr...
Foreign portfolio investors' KYC reviews fall due every eight years for Category I investors in non-high-risk jurisdictions and those registered under Regulation 5(a)(i) in high-risk jurisdictions; other Category I investors in high-risk jurisdictions are reviewed every two years. Category II regulated entities in non-high-risk jurisdictions are reviewed every eight years, while other Category II investors are reviewed every two years. Government-securities-only investors retain the review periodicity applicable to their bank accounts, while SWAGAT-FI investors remain subject to a ten-year review. Registration continuance no longer requires change notifications or no-change declarations. Investors must pay continuance fees to their designated depository participant at least 15 days before registration expires. The changes take effect on 1 December 2026.
Foreign portfolio investors' KYC reviews fall due every eight years for Category I investors in non-high-risk jurisdictions and those registered under Regulation 5(a)(i) in high-risk jurisdictions; other Category I investors in high-risk jurisdictions are reviewed every two years. Category II regulated entities in non-high-risk jurisdictions are reviewed every eight years, while other Category II investors are reviewed every two years. Government-securities-only investors retain the review periodicity applicable to their bank accounts, while SWAGAT-FI investors remain subject to a ten-year review. Registration continuance no longer requires change notifications or no-change declarations. Investors must pay continuance fees to their designated depository participant at least 15 days before registration expires. The changes take effect on 1 December 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
