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...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
SEBI amended the Listing Obligations and Disclosure Requirements Regulations, 2025, introducing two key modifications: (1) SCORES registration may now be taken at the trustee level for all special purpose distinct entities they oversee, and (2) mandated annual disclosures by special purpose distinct entities or trustees regarding outstanding litigations, material developments potentially prejudicial to investor interests, and defaults in servicing obligations. The amendments aim to enhance transparency and investor protection in securitized debt instruments by requiring comprehensive annual reporting at the trustee level.
SEBI amended the Listing Obligations and Disclosure Requirements Regulations, 2025, introducing two key modifications: (1) SCORES registration may now be taken at the trustee level for all special purpose distinct entities they oversee, and (2) mandated annual disclosures by special purpose distinct entities or trustees regarding outstanding litigations, material developments potentially prejudicial to investor interests, and defaults in servicing obligations. The amendments aim to enhance transparency and investor protection in securitized debt instruments by requiring comprehensive annual reporting at the trustee level.
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