Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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SEBI issued a circular on May 2, 2024, establishing a framework for the administration and supervision of Research Analysts (RAs) and Investment Advisers (IAs). Recognized Stock Exchanges will act as RAASB and IAASB u/s 14 of the RA Regulations (2014) and IA Regulations (2013). Applicants for RA/IA registration must enlist with RAASB/IAASB. The existing IAASB framework is rescinded, but actions under it remain valid u/s 30A of IA Regulations. The framework becomes effective on July 25, 2024. SEBI retains core functions like registration and enforcement, while RAASB/IAASB handles administrative tasks. The circular is issued u/s 11(1) of the SEBI Act, 1992.
SEBI issued a circular on May 2, 2024, establishing a framework for the administration and supervision of Research Analysts (RAs) and Investment Advisers (IAs). Recognized Stock Exchanges will act as RAASB and IAASB u/s 14 of the RA Regulations (2014) and IA Regulations (2013). Applicants for RA/IA registration must enlist with RAASB/IAASB. The existing IAASB framework is rescinded, but actions under it remain valid u/s 30A of IA Regulations. The framework becomes effective on July 25, 2024. SEBI retains core functions like registration and enforcement, while RAASB/IAASB handles administrative tasks. The circular is issued u/s 11(1) of the SEBI Act, 1992.
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