Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
