Transfer pricing adjustments for software services, corporate guarantees, expense characterisation and foreign tax credit affirmed under arm's length ...
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Amends the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to standardise the reference to the intermediary responsible for registry and transfer functions by substituting "share transfer agent"/"Share Transfer Agent" and related variants with "registrar to an issue and share transfer agent" (and corresponding capitalisation) in regulation 7 and in Schedules I, II (Part D), III, VI and VII. In Schedule III, Part C, it also replaces "registrar to an issue and/or share transfer agent" with "registrar and share transfer agent". These amendments take effect on publication in the Official Gazette and align the terminology used for compliance and disclosure obligations across the framework.
Amends the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 to standardise the reference to the intermediary responsible for registry and transfer functions by substituting "share transfer agent"/"Share Transfer Agent" and related variants with "registrar to an issue and share transfer agent" (and corresponding capitalisation) in regulation 7 and in Schedules I, II (Part D), III, VI and VII. In Schedule III, Part C, it also replaces "registrar to an issue and/or share transfer agent" with "registrar and share transfer agent". These amendments take effect on publication in the Official Gazette and align the terminology used for compliance and disclosure obligations across the framework.
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