Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
The government notified the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025, made under specified provisions of the Companies Act, 2013, effective 6 October 2025. The amendment substitutes the existing Form IEPF-5 in the 2016 rules with a new form and updates the rules accordingly. The notification records that it follows and further amends the principal 2016 rules, which have been previously amended on multiple earlier dates.
The government notified the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2025, made under specified provisions of the Companies Act, 2013, effective 6 October 2025. The amendment substitutes the existing Form IEPF-5 in the 2016 rules with a new form and updates the rules accordingly. The notification records that it follows and further amends the principal 2016 rules, which have been previously amended on multiple earlier dates.
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