Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
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 However, actions taken under the rescinded circulars remain valid, and pending applications will be processed under the corresponding provisions of this Master Circular.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 However, actions taken under the rescinded circulars remain valid, and pending applications will be processed under the corresponding provisions of this Master Circular.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.
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