Co-operative society's mandatory reserve and share capital fixed deposits with banks-interest treated as business income under 80P(2)(a)(iii) deductio...
Income tax reassessment reopening after four years on investigation tip, without s.147 proviso disclosure failure, struck down as borrowed satisfactio...
The Securities and Exchange Board of India issues Amendment Regulations, 2025, substituting references to "registered post" and "Registered A.D." with "Speed Post with Registration" or "Speed Post with Registration with Acknowledgment Due" across multiple existing regulations. The changes apply to the Collective Investment Schemes Regulations, 1999; Prohibition of Fraudulent and Unfair Trade Practices Regulations, 2003; Intermediaries Regulations, 2008; and Issue of Capital and Disclosure Requirements Regulations, 2018, including related schedules. These amendments standardize and modernize the prescribed mode of service and communication by mandating speed post with registration (and where specified, acknowledgment due), and take effect from the date of publication in the Official Gazette.
The Securities and Exchange Board of India issues Amendment Regulations, 2025, substituting references to "registered post" and "Registered A.D." with "Speed Post with Registration" or "Speed Post with Registration with Acknowledgment Due" across multiple existing regulations. The changes apply to the Collective Investment Schemes Regulations, 1999; Prohibition of Fraudulent and Unfair Trade Practices Regulations, 2003; Intermediaries Regulations, 2008; and Issue of Capital and Disclosure Requirements Regulations, 2018, including related schedules. These amendments standardize and modernize the prescribed mode of service and communication by mandating speed post with registration (and where specified, acknowledgment due), and take effect from the date of publication in the Official Gazette.
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