Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
SEBI has revised the timeline for submission of annual audited accounts/net worth certificate by stock brokers/depository participants from September 30th to October 31st of the relevant year. This modification aims to promote ease of doing business. Stock exchanges and depositories must notify their members/participants, amend relevant bye-laws/rules/regulations, and update SEBI on implementation status. The circular is issued under SEBI Act 1992 and Depositories Act 1996 to safeguard investor interests and regulate securities markets.
SEBI has revised the timeline for submission of annual audited accounts/net worth certificate by stock brokers/depository participants from September 30th to October 31st of the relevant year. This modification aims to promote ease of doing business. Stock exchanges and depositories must notify their members/participants, amend relevant bye-laws/rules/regulations, and update SEBI on implementation status. The circular is issued under SEBI Act 1992 and Depositories Act 1996 to safeguard investor interests and regulate securities markets.
Note: It is a system-generated summary and is for quick reference only.