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 issued a comprehensive Investor Charter for Infrastructure Investment Trusts (InvITs) to enhance investor protection, transparency, and regulatory compliance. The circular mandates InvITs to establish robust grievance redressal mechanisms, provide timely disclosures, and ensure investor rights through standardized operational processes. Key provisions include mandatory quarterly complaint reporting, prompt disclosure of material events within 24 hours, periodic financial reporting, and establishing clear investor communication channels. The charter outlines specific responsibilities for InvITs, investors, and the Bharat InvITs Association, emphasizing transparency, ethical practices, and investor education. The circular becomes effective immediately, promoting a structured and investor-friendly regulatory framework for infrastructure investment vehicles.
SEBI issued a comprehensive Investor Charter for Infrastructure Investment Trusts (InvITs) to enhance investor protection, transparency, and regulatory compliance. The circular mandates InvITs to establish robust grievance redressal mechanisms, provide timely disclosures, and ensure investor rights through standardized operational processes. Key provisions include mandatory quarterly complaint reporting, prompt disclosure of material events within 24 hours, periodic financial reporting, and establishing clear investor communication channels. The charter outlines specific responsibilities for InvITs, investors, and the Bharat InvITs Association, emphasizing transparency, ethical practices, and investor education. The circular becomes effective immediately, promoting a structured and investor-friendly regulatory framework for infrastructure investment vehicles.
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