Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Master Circular consolidates SEBI circulars applicable to Mutual Funds. It supersedes previous Master Circular dated May 19, 2023, incorporating new circulars issued until March 31, 2024. Rescinded circulars listed in Appendix, but actions taken under them remain valid. Compliance reports required as per new Master Circular. Issued under SEBI Act to protect investor interests and regulate securities market.
Master Circular consolidates SEBI circulars applicable to Mutual Funds. It supersedes previous Master Circular dated May 19, 2023, incorporating new circulars issued until March 31, 2024. Rescinded circulars listed in Appendix, but actions taken under them remain valid. Compliance reports required as per new Master Circular. Issued under SEBI Act to protect investor interests and regulate securities market.
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