Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
This notification by the Securities and Exchange Board of India (SEBI) amends the SEBI (Research Analysts) Regulations, 2014. It inserts a new regulation 15A allowing research analysts to charge fees from clients, including accredited investors, for providing research services in a manner specified by SEBI. The amendment aims to regulate the fee structure and payment mechanisms for research analysts offering advisory services. It enhances transparency and accountability in the research analysis sector while enabling analysts to monetize their expertise compliantly.
This notification by the Securities and Exchange Board of India (SEBI) amends the SEBI (Research Analysts) Regulations, 2014. It inserts a new regulation 15A allowing research analysts to charge fees from clients, including accredited investors, for providing research services in a manner specified by SEBI. The amendment aims to regulate the fee structure and payment mechanisms for research analysts offering advisory services. It enhances transparency and accountability in the research analysis sector while enabling analysts to monetize their expertise compliantly.
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