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 mandates that research analysts, principal officers of non-individual analysts, and associated persons providing research services must obtain NISM-Series-XV certification through examination. The notification introduces a renewal requirement through NISM-Series-XV-B examination before existing certification expiry. Effective March 1, 2025, this supersedes previous notification SEBI/LAD-NRO/GN/2014-15/26/540. The requirement applies to individual research analysts registered under RA Regulations 2014, partnership firm partners engaged in research services, and individuals employed as research analysts. This regulatory framework ensures continuous professional competency in securities market research through mandatory initial certification and renewal processes.
SEBI mandates that research analysts, principal officers of non-individual analysts, and associated persons providing research services must obtain NISM-Series-XV certification through examination. The notification introduces a renewal requirement through NISM-Series-XV-B examination before existing certification expiry. Effective March 1, 2025, this supersedes previous notification SEBI/LAD-NRO/GN/2014-15/26/540. The requirement applies to individual research analysts registered under RA Regulations 2014, partnership firm partners engaged in research services, and individuals employed as research analysts. This regulatory framework ensures continuous professional competency in securities market research through mandatory initial certification and renewal processes.
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