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 extended the implementation timeline for optional T+0 settlement cycle for Qualified Stock Brokers (QSBs) from May 01, 2025 to November 01, 2025. The extension was granted after receiving feedback from market participants and conducting discussions with stock exchanges, clearing corporations, depositories, and QSBs. The decision aims to ensure smooth implementation of the optional settlement cycle, allowing QSBs additional time to develop necessary systems and processes for seamless investor participation. All other provisions of the original December 10, 2024 circular remain unchanged, maintaining regulatory continuity in equity cash market settlement mechanisms.
SEBI extended the implementation timeline for optional T+0 settlement cycle for Qualified Stock Brokers (QSBs) from May 01, 2025 to November 01, 2025. The extension was granted after receiving feedback from market participants and conducting discussions with stock exchanges, clearing corporations, depositories, and QSBs. The decision aims to ensure smooth implementation of the optional settlement cycle, allowing QSBs additional time to develop necessary systems and processes for seamless investor participation. All other provisions of the original December 10, 2024 circular remain unchanged, maintaining regulatory continuity in equity cash market settlement mechanisms.
Note: It is a system-generated summary and is for quick reference only.