Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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The SEBI circular provides the following key points regarding research analysts (RAs): 1. Eligibility criteria for part-time RAs, including restrictions on providing advice/recommendations on securities without SEBI registration. 2. Compliance requirements such as appointing a compliance officer, using AI tools responsibly, maintaining research reports, disclosing terms and conditions to clients, and obtaining client consent. 3. Guidelines on fees chargeable to clients, with an annual limit of Rs. 1.51 lakh per family for individual/HUF clients. 4. Mandatory client-level segregation of research and distribution activities within an RA's group/family. 5. Guidelines for recommending model portfolios, including disclosures, methodology, benchmarking, and audit requirements. 6. KYC obligations, record maintenance of client interactions, and grievance redressal mechanisms. 7. Annual compliance audit requirements, including reporting adverse findings to SEBI and publishing the audit status on the RA's website. 8. Requirement to maintain a functional website with specified details. The circular aims to enhance transparency, mitigate conflicts of interest, and standardize practices in the research analyst industry.
The SEBI circular provides the following key points regarding research analysts (RAs): 1. Eligibility criteria for part-time RAs, including restrictions on providing advice/recommendations on securities without SEBI registration. 2. Compliance requirements such as appointing a compliance officer, using AI tools responsibly, maintaining research reports, disclosing terms and conditions to clients, and obtaining client consent. 3. Guidelines on fees chargeable to clients, with an annual limit of Rs. 1.51 lakh per family for individual/HUF clients. 4. Mandatory client-level segregation of research and distribution activities within an RA's group/family. 5. Guidelines for recommending model portfolios, including disclosures, methodology, benchmarking, and audit requirements. 6. KYC obligations, record maintenance of client interactions, and grievance redressal mechanisms. 7. Annual compliance audit requirements, including reporting adverse findings to SEBI and publishing the audit status on the RA's website. 8. Requirement to maintain a functional website with specified details. The circular aims to enhance transparency, mitigate conflicts of interest, and standardize practices in the research analyst industry.
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