PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Regulations require securities issued under schemes, splits or consolidations to be in dematerialised form, with a separate demat account for holders lacking one. Not-for-profit organizations registered on a Social Stock Exchange must make annual financial disclosures by October 31 or the later income-tax filing due date and specified non-financial disclosures within 60 days of year end. "Firm" is replaced by "Organization" in impact reporting rules; Social Impact Assessors' certification differs for listed versus non-listed projects; annual impact reports must cover at least 67% of prior year program expenditure. Social enterprises registered without raising funds may self-certify impact reports; NPOs may defer fundraising for up to two years but must list a project thereafter. Schedule VII provisos are omitted.
Regulations require securities issued under schemes, splits or consolidations to be in dematerialised form, with a separate demat account for holders lacking one. Not-for-profit organizations registered on a Social Stock Exchange must make annual financial disclosures by October 31 or the later income-tax filing due date and specified non-financial disclosures within 60 days of year end. "Firm" is replaced by "Organization" in impact reporting rules; Social Impact Assessors' certification differs for listed versus non-listed projects; annual impact reports must cover at least 67% of prior year program expenditure. Social enterprises registered without raising funds may self-certify impact reports; NPOs may defer fundraising for up to two years but must list a project thereafter. Schedule VII provisos are omitted.
Note: It is a system-generated summary and is for quick reference only.