Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
SEBI mandates standardized, validated UPI IDs for payment collection by registered market intermediaries, establishing a structured mechanism to enhance payment security and investor protection. The circular introduces a unique "@valid" UPI handle format for intermediaries, requiring them to obtain exclusive payment identifiers through designated self-certified syndicate banks. Intermediaries must generate standardized UPI IDs with specific username suffixes representing their market segment, implement a verification mechanism through "SEBI Check" functionality, and create investor awareness about the new payment system. The new UPI ID framework will be operational from October 01, 2025, with mandatory implementation timelines for market infrastructure institutions, banks, and investor-facing intermediaries, aimed at creating a more transparent and secure payment ecosystem in the securities market.
SEBI mandates standardized, validated UPI IDs for payment collection by registered market intermediaries, establishing a structured mechanism to enhance payment security and investor protection. The circular introduces a unique "@valid" UPI handle format for intermediaries, requiring them to obtain exclusive payment identifiers through designated self-certified syndicate banks. Intermediaries must generate standardized UPI IDs with specific username suffixes representing their market segment, implement a verification mechanism through "SEBI Check" functionality, and create investor awareness about the new payment system. The new UPI ID framework will be operational from October 01, 2025, with mandatory implementation timelines for market infrastructure institutions, banks, and investor-facing intermediaries, aimed at creating a more transparent and secure payment ecosystem in the securities market.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
