Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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The Securities and Exchange Board of India (SEBI) issued the Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2024. The amendments include provisions for foreign portfolio investors to sell securities within 360 days if registration is invalid, payment of registration fees every three years, and consequences for non-payment. Amendments also modify timelines for reporting requirements u/r 7 and u/r 22, and introduce late fees for delayed payments. The Second Schedule outlines late fee amounts. The regulations aim to enhance compliance and streamline processes for foreign portfolio investors.
The Securities and Exchange Board of India (SEBI) issued the Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2024. The amendments include provisions for foreign portfolio investors to sell securities within 360 days if registration is invalid, payment of registration fees every three years, and consequences for non-payment. Amendments also modify timelines for reporting requirements u/r 7 and u/r 22, and introduce late fees for delayed payments. The Second Schedule outlines late fee amounts. The regulations aim to enhance compliance and streamline processes for foreign portfolio investors.
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