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...
SEBI revised timelines for Consolidated Account Statement (CAS) issuance by depositories. Effective May 14, 2025, AMCs/MF-RTAs must provide monthly common PAN data to depositories within 5 days from month-end. Depositories shall dispatch e-CAS within 12 days and physical CAS within 15 days from month-end. For half-yearly CAS, data submission deadline is 8th day of April/October, with e-CAS dispatch by 18th and physical CAS by 21st of these months. Monthly CAS required for active accounts; half-yearly CAS for inactive accounts. Investors retain option to receive physical CAS at registered address. Implementation requires depositories to amend bylaws, update systems, and report compliance in Monthly Development Reports.
SEBI revised timelines for Consolidated Account Statement (CAS) issuance by depositories. Effective May 14, 2025, AMCs/MF-RTAs must provide monthly common PAN data to depositories within 5 days from month-end. Depositories shall dispatch e-CAS within 12 days and physical CAS within 15 days from month-end. For half-yearly CAS, data submission deadline is 8th day of April/October, with e-CAS dispatch by 18th and physical CAS by 21st of these months. Monthly CAS required for active accounts; half-yearly CAS for inactive accounts. Investors retain option to receive physical CAS at registered address. Implementation requires depositories to amend bylaws, update systems, and report compliance in Monthly Development Reports.
Note: It is a system-generated summary and is for quick reference only.
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