Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
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