Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
The circular issued by SEBI mandates the creation of Audiovisual (AV) presentations for disclosures in Public Issue Offer Documents to enhance investor awareness and discourage reliance on unauthorized information. The AV must comply with SEBI regulations, be bilingual, factual, and cover key disclosures from the Draft Red Herring Prospectus (DRHP) and Red Herring Prospectus (RHP). Issuers and Lead Managers are responsible for the content. The AV must be uploaded on relevant websites and social media platforms within specified timelines. The circular applies voluntarily from July 1, 2024, and becomes mandatory from October 1, 2024, as per SEBI's powers u/s 11 and 11A of the Securities and Exchange Board of India Act, 1992.
The circular issued by SEBI mandates the creation of Audiovisual (AV) presentations for disclosures in Public Issue Offer Documents to enhance investor awareness and discourage reliance on unauthorized information. The AV must comply with SEBI regulations, be bilingual, factual, and cover key disclosures from the Draft Red Herring Prospectus (DRHP) and Red Herring Prospectus (RHP). Issuers and Lead Managers are responsible for the content. The AV must be uploaded on relevant websites and social media platforms within specified timelines. The circular applies voluntarily from July 1, 2024, and becomes mandatory from October 1, 2024, as per SEBI's powers u/s 11 and 11A of the Securities and Exchange Board of India Act, 1992.
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