TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Regulator issues a circular prescribing timelines for issuers of listed or proposed-to-be-listed debt securities to submit information to debenture trustees to enable continuous due diligence. Issuers must provide quarterly security cover certificates, statements of pledged securities, and Debt Service Reserve Account or other security values within 60 days of each quarter end (75 days for the last quarter). Net worth certificates of personal guarantors are required half-yearly within 60 days, and corporate guarantor financials annually within 60 days of year-end. Valuation and title search reports for immovable or movable assets must be submitted once every three years within 60 days of financial year end. Provisions apply from the quarter ending December 31, 2025.
Regulator issues a circular prescribing timelines for issuers of listed or proposed-to-be-listed debt securities to submit information to debenture trustees to enable continuous due diligence. Issuers must provide quarterly security cover certificates, statements of pledged securities, and Debt Service Reserve Account or other security values within 60 days of each quarter end (75 days for the last quarter). Net worth certificates of personal guarantors are required half-yearly within 60 days, and corporate guarantor financials annually within 60 days of year-end. Valuation and title search reports for immovable or movable assets must be submitted once every three years within 60 days of financial year end. Provisions apply from the quarter ending December 31, 2025.
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