Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
This Master Circular consolidates various circulars and guidelines issued by SEBI to Research Analysts, superseding the previous Master Circular dated June 15, 2023. It incorporates provisions of circulars issued until May 15, 2024, while rescinding the earlier circulars to the extent they relate to Research Analysts. However, actions taken under the rescinded circulars remain valid, and pending applications will be processed under the corresponding provisions of this Master Circular. The circular aims to protect investors' interests and regulate the securities market, exercising powers under the SEBI Act, 1992.
This Master Circular consolidates various circulars and guidelines issued by SEBI to Research Analysts, superseding the previous Master Circular dated June 15, 2023. It incorporates provisions of circulars issued until May 15, 2024, while rescinding the earlier circulars to the extent they relate to Research Analysts. However, actions taken under the rescinded circulars remain valid, and pending applications will be processed under the corresponding provisions of this Master Circular. The circular aims to protect investors' interests and regulate the securities market, exercising powers under the SEBI Act, 1992.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
