Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
SEBI has issued a circular specifying a standardized format for periodic reporting by Investment Advisers (IAs) u/s 15(12) of the SEBI (Investment Advisers) Regulations, 2013. The Investment Advisers Administration and Supervisory Body (IAASB) will administer and supervise these reports u/s 14 of the IA Regulations. IAs must submit half-yearly reports ending on September 30 and March 31. The first report for the period ending March 31, 2024, is due within fifteen days of the IAASB circular, and subsequent reports are due within seven working days post-period. This circular is effective immediately and issued u/s 11(1) of the SEBI Act, 1992.
SEBI has issued a circular specifying a standardized format for periodic reporting by Investment Advisers (IAs) u/s 15(12) of the SEBI (Investment Advisers) Regulations, 2013. The Investment Advisers Administration and Supervisory Body (IAASB) will administer and supervise these reports u/s 14 of the IA Regulations. IAs must submit half-yearly reports ending on September 30 and March 31. The first report for the period ending March 31, 2024, is due within fifteen days of the IAASB circular, and subsequent reports are due within seven working days post-period. This circular is effective immediately and issued u/s 11(1) of the SEBI Act, 1992.
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