Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
SEBI's 2025 amendment to the Substantial Acquisition of Shares and Takeovers Regulations, 2011 introduces the concept of a "valuer" aligned with section 247 of the Companies Act, 2013 and mandates use of an independent registered valuer, instead of the acquirer and manager to the open offer, for share valuation under regulations 8 and 9. The Board may require such valuation at the acquirer's expense. Transitional provisions allow acquirers, managers to the open offer, independent merchant bankers, and independent chartered accountants to complete existing valuation assignments initiated before the amendment's commencement within nine months from its effective date, after which the new valuer framework fully applies.
SEBI's 2025 amendment to the Substantial Acquisition of Shares and Takeovers Regulations, 2011 introduces the concept of a "valuer" aligned with section 247 of the Companies Act, 2013 and mandates use of an independent registered valuer, instead of the acquirer and manager to the open offer, for share valuation under regulations 8 and 9. The Board may require such valuation at the acquirer's expense. Transitional provisions allow acquirers, managers to the open offer, independent merchant bankers, and independent chartered accountants to complete existing valuation assignments initiated before the amendment's commencement within nine months from its effective date, after which the new valuer framework fully applies.
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