Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
SEBI mandates standardized KPI disclosure practices for companies filing draft offer documents and offer documents. Industry Standards Forum, comprising ASSOCHAM, CII, and FICCI representatives, under stock exchange oversight, has developed uniform guidelines for KPI reporting in compliance with ICDR Regulations. The circular requires issuers and merchant bankers to adhere to these industry standards for KPI disclosures. Effective April 1, 2025, these requirements apply to all draft offer documents and offer documents filed with SEBI or stock exchanges. The directive is issued under Section 11(1) and 11A of SEBI Act, 1992, read with regulation 299 of ICDR Regulations, aiming to enhance transparency and consistency in KPI reporting across industries.
SEBI mandates standardized KPI disclosure practices for companies filing draft offer documents and offer documents. Industry Standards Forum, comprising ASSOCHAM, CII, and FICCI representatives, under stock exchange oversight, has developed uniform guidelines for KPI reporting in compliance with ICDR Regulations. The circular requires issuers and merchant bankers to adhere to these industry standards for KPI disclosures. Effective April 1, 2025, these requirements apply to all draft offer documents and offer documents filed with SEBI or stock exchanges. The directive is issued under Section 11(1) and 11A of SEBI Act, 1992, read with regulation 299 of ICDR Regulations, aiming to enhance transparency and consistency in KPI reporting across industries.
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