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...
This notification amends the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2018, by inserting a new Chapter VIA titled "Restriction in Dealing with Unregulated Entities". The key provisions are: No recognized stock exchange, clearing corporation or their agents shall have direct or indirect association with persons providing investment advice, recommendations or making performance claims related to securities, unless permitted by SEBI. However, this restriction does not apply to associations through specified digital platforms with mechanisms to prevent unauthorized activities. SEBI can take action, including under Regulation 49, for violations. The notification defines the terms "association" and "specified digital platform" and clarifies that investor education activities are excluded from the purview of these restrictions.
This notification amends the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2018, by inserting a new Chapter VIA titled "Restriction in Dealing with Unregulated Entities". The key provisions are: No recognized stock exchange, clearing corporation or their agents shall have direct or indirect association with persons providing investment advice, recommendations or making performance claims related to securities, unless permitted by SEBI. However, this restriction does not apply to associations through specified digital platforms with mechanisms to prevent unauthorized activities. SEBI can take action, including under Regulation 49, for violations. The notification defines the terms "association" and "specified digital platform" and clarifies that investor education activities are excluded from the purview of these restrictions.
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