Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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The amendment to the Securities and Exchange Board of India (Foreign Venture Capital Investors) Regulations, 2000 introduces the concept of "Single Window Automatic and Generalised Access for Trusted Foreign Investor" (SWAGAT-FI), aligning its definition with the Foreign Portfolio Investors Regulations, 2019. It exempts SWAGAT-FIs from certain eligibility conditions under regulation 3(2) and from the prescribed 66.67% and 33.33% investment limits under regulation 11(c). It restructures renewal fee obligations for SWAGAT-FIs, requiring payment in advance for every ten-year block starting from the eleventh year of registration, as reflected in regulation 9(2) and the Second Schedule. The amendment comes into force 180 days after publication.
The amendment to the Securities and Exchange Board of India (Foreign Venture Capital Investors) Regulations, 2000 introduces the concept of "Single Window Automatic and Generalised Access for Trusted Foreign Investor" (SWAGAT-FI), aligning its definition with the Foreign Portfolio Investors Regulations, 2019. It exempts SWAGAT-FIs from certain eligibility conditions under regulation 3(2) and from the prescribed 66.67% and 33.33% investment limits under regulation 11(c). It restructures renewal fee obligations for SWAGAT-FIs, requiring payment in advance for every ten-year block starting from the eleventh year of registration, as reflected in regulation 9(2) and the Second Schedule. The amendment comes into force 180 days after publication.
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