Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The regulations provide a comprehensive framework for implementing unit-based employee benefit schemes by investment managers of Infrastructure Investment Trusts (InvITs). Key aspects include provisions for trust deed, terms and conditions of schemes, disclosures in explanatory statements and annual reports, approval requirements for grants exceeding specified thresholds, treatment of options upon change in investment manager, accounting policies, and acquisition of units by employee benefit trusts. The regulations aim to safeguard the interests of employees and unitholders while enabling such schemes.
The regulations provide a comprehensive framework for implementing unit-based employee benefit schemes by investment managers of Infrastructure Investment Trusts (InvITs). Key aspects include provisions for trust deed, terms and conditions of schemes, disclosures in explanatory statements and annual reports, approval requirements for grants exceeding specified thresholds, treatment of options upon change in investment manager, accounting policies, and acquisition of units by employee benefit trusts. The regulations aim to safeguard the interests of employees and unitholders while enabling such schemes.
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