Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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.
Note: It is a system-generated summary and is for quick reference only.