Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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The SEBI issued various amendments to the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. Key changes include the insertion of provisions allowing non-individual public shareholders holding at least 5% of post-issue capital or entities forming part of the promoter group (excluding promoters) to contribute to capital requirements. Specific regulations (38, 80, 135, 197, 259) are omitted. The timeline for certain disclosures is reduced from three working days to one. Additionally, the impact of material price movements on equity shares can be excluded for price determination in preferential issues, u/s 30 of the SEBI Act, 1992.
The SEBI issued various amendments to the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. Key changes include the insertion of provisions allowing non-individual public shareholders holding at least 5% of post-issue capital or entities forming part of the promoter group (excluding promoters) to contribute to capital requirements. Specific regulations (38, 80, 135, 197, 259) are omitted. The timeline for certain disclosures is reduced from three working days to one. Additionally, the impact of material price movements on equity shares can be excluded for price determination in preferential issues, u/s 30 of the SEBI Act, 1992.
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