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    October 19, 2026   Case Laws Income Tax
    Profit-element additions for non-genuine metal purchases apply where related sales are undisputed, reducing the purchase-based addition.
    October 19, 2026   Case Laws Income Tax
    Residual profit split method bars a second entity-level margin adjustment for the same integrated services transaction.
    October 19, 2026   Case Laws Income Tax
    Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
    October 19, 2026   Case Laws Income Tax
    Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
    October 19, 2026   Case Laws Customs
    Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
    October 19, 2026   Case Laws Customs
    Intermediary liability for concealed imports requires proof of knowledge or participation; mere introductions cannot support abetment penalties.
    October 19, 2026   Case Laws IBC
    CIRP appeal authority: Suspended directors cannot cure an incompetent corporate debtor appeal through amendment after limitation expires.
    October 19, 2026   Case Laws Money Laundering
    Proceeds-of-crime nexus remains essential before later asset dealings can support money-laundering allegations and continued pre-trial detention.
    October 19, 2026   Case Laws Money Laundering
    PMLA anticipatory bail conditions require personal cooperation and cannot be met where proceeds-of-crime investigation remains ongoing.
    October 19, 2026   Case Laws Money Laundering
    PMLA attachment preservation allows housing redevelopment while replacement flat and all related accruals remain subject to attachment.
    October 19, 2026   Case Laws Money Laundering
    Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
    October 19, 2026   Case Laws Service Tax
    Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representa...
    October 18, 2026   Notifications Customs
    Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
    October 18, 2026   Notifications SEZ
    IFSC fund and leasing Units face revised SEZ space, commencement, renewal, and shared-office compliance requirements
    October 18, 2026   Notifications Labour laws
    Pensionable wage ceiling replaces centrally specified sum under Employees' Pension Scheme, with corresponding change to the first proviso.
    October 18, 2026   Notifications Customs
    Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
    October 18, 2026   Notifications SEBI
    Continuing debt securities listing requires newly listed issuers to list all later non-convertible debt securities on stock exchanges.
    October 18, 2026   Notifications SEBI
    REIT unitholder voting shifts to votes cast, with depository receipts authorised and dissenting sponsor-exit protections required.
    October 18, 2026   Notifications SEBI
    InvIT unitholder voting now requires supermajority support among votes cast, with related-party votes excluded for relevant transactions.
    October 18, 2026   Notifications SEBI
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October 19, 2026   Case Laws Income Tax
Profit-element additions for non-genuine metal purchases apply where related sales are undisputed, reducing the purchase-based addition.
October 19, 2026   Case Laws Income Tax
Residual profit split method bars a second entity-level margin adjustment for the same integrated services transaction.
October 19, 2026   Case Laws Income Tax
Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
October 19, 2026   Case Laws Income Tax
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
October 19, 2026   Case Laws Customs
Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
October 19, 2026   Case Laws Customs
Intermediary liability for concealed imports requires proof of knowledge or participation; mere introductions cannot support abetment penalties.
October 19, 2026   Case Laws IBC
CIRP appeal authority: Suspended directors cannot cure an incompetent corporate debtor appeal through amendment after limitation expires.
October 19, 2026   Case Laws Money Laundering
Proceeds-of-crime nexus remains essential before later asset dealings can support money-laundering allegations and continued pre-trial detention.
October 19, 2026   Case Laws Money Laundering
PMLA anticipatory bail conditions require personal cooperation and cannot be met where proceeds-of-crime investigation remains ongoing.
October 19, 2026   Case Laws Money Laundering
PMLA attachment preservation allows housing redevelopment while replacement flat and all related accruals remain subject to attachment.
October 19, 2026   Case Laws Money Laundering
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly intersect.
October 19, 2026   Case Laws Service Tax
Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representatives merely facilitate procurement.
October 18, 2026   Notifications Customs
Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
October 18, 2026   Notifications SEZ
IFSC fund and leasing Units face revised SEZ space, commencement, renewal, and shared-office compliance requirements
October 18, 2026   Notifications Labour laws
Pensionable wage ceiling replaces centrally specified sum under Employees' Pension Scheme, with corresponding change to the first proviso.
October 18, 2026   Notifications Customs
Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
October 18, 2026   Notifications SEBI
Continuing debt securities listing requires newly listed issuers to list all later non-convertible debt securities on stock exchanges.
October 18, 2026   Notifications SEBI
REIT unitholder voting shifts to votes cast, with depository receipts authorised and dissenting sponsor-exit protections required.
October 18, 2026   Notifications SEBI
InvIT unitholder voting now requires supermajority support among votes cast, with related-party votes excluded for relevant transactions.
October 18, 2026   Notifications SEBI
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution and preserve fund property.

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Home › Highlights › SEBI › 2025 › December, 2025 › This
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SEBI

SEBI mandates that the trustee of each special purpose distinct...

Half-yearly disclosure formats for listed securitised debt instruments: trustees must report asset pools, defaults, enhancements; effective March 31, 2026

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SEBI December 18, 2025 Circulars
SEBI mandates that the trustee of each special purpose distinct entity must make half-yearly periodic disclosures for listed Securitised Debt Instruments in prescribed formats, distinguishing between SDIs backed by loans/listed debt securities/credit facility exposures and SDIs backed by other exposures, including specified maturity, minimum retention requirement, credit quality, defaults/overdues, prepayments, recovery actions, utilisation of credit enhancement/liquidity facilities, amendments, pool characteristics, and minimum holding period information; this standardises ongoing reporting for different asset types. The trustee must submit these disclosures to SEBI and to the stock exchange where the SDIs are listed within 30 days of the end of March and September, with compliance effective from March 31, 2026.
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