Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
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.
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