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...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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SEBI has modified the disclosure requirements for shareholding patterns under Regulation 31 of the Listing Regulations. The amendments require listed entities to disclose details of Non-Disclosure Undertakings, other encumbrances, and total pledged shares. The revised format clarifies that underlying outstanding convertible securities include ESOPs and adds a column capturing shares on fully diluted basis. Table II now includes a footnote regarding promoters with nil shareholding. Stock Exchanges must notify listed companies and amend relevant regulations, while Depositories must update their systems accordingly. These modifications to Master Circular SEBI/HO/CFD/PoD2/CIR/P/0155 will take effect from the quarter ending June 30, 2025.
SEBI has modified the disclosure requirements for shareholding patterns under Regulation 31 of the Listing Regulations. The amendments require listed entities to disclose details of Non-Disclosure Undertakings, other encumbrances, and total pledged shares. The revised format clarifies that underlying outstanding convertible securities include ESOPs and adds a column capturing shares on fully diluted basis. Table II now includes a footnote regarding promoters with nil shareholding. Stock Exchanges must notify listed companies and amend relevant regulations, while Depositories must update their systems accordingly. These modifications to Master Circular SEBI/HO/CFD/PoD2/CIR/P/0155 will take effect from the quarter ending June 30, 2025.
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