Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
This notification amends the Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) Regulations, 1993. The key changes are: 1) In regulation 14(1), the word "three" is substituted with "eight" regarding the number of years for maintaining records. 2) In regulation 15, the word "three" is substituted with "eight" regarding the number of years for preservation of books of accounts. The amendments extend the record maintenance and book preservation period from three to eight years for Registrars to an Issue and Share Transfer Agents registered with SEBI.
This notification amends the Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) Regulations, 1993. The key changes are: 1) In regulation 14(1), the word "three" is substituted with "eight" regarding the number of years for maintaining records. 2) In regulation 15, the word "three" is substituted with "eight" regarding the number of years for preservation of books of accounts. The amendments extend the record maintenance and book preservation period from three to eight years for Registrars to an Issue and Share Transfer Agents registered with SEBI.
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