Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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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.
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