Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
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 ...
The circular dated May 27, 2024, issued by SEBI, pertains to Self Regulatory Organizations (SROs) for Social Impact Assessors in the context of Social Stock Exchange (SSE). As per Regulation 292A(f) of the ICDR Regulations, a Social Impact Assessor is an individual registered with an SRO under the Institute of Chartered Accountants of India or another specified agency, having completed a certification program by the National Institute of Securities Market. The circular designates ICMAI Social Auditors Organization and ICSI Institute of Social Auditors as SROs for Social Impact Assessors.
The circular dated May 27, 2024, issued by SEBI, pertains to Self Regulatory Organizations (SROs) for Social Impact Assessors in the context of Social Stock Exchange (SSE). As per Regulation 292A(f) of the ICDR Regulations, a Social Impact Assessor is an individual registered with an SRO under the Institute of Chartered Accountants of India or another specified agency, having completed a certification program by the National Institute of Securities Market. The circular designates ICMAI Social Auditors Organization and ICSI Institute of Social Auditors as SROs for Social Impact Assessors.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
