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    January 19, 2026   Notifications Customs
    Exports by post via section 84 entries brought under drawback rules; electronic entries deemed filed drawback claims upon EDI clearance
    January 19, 2026   Circulars SEBI
    SWAGAT-FI category for FPIs/FVCIs allowing conversion to simplified registration, unified custody, 10-year renewals and KYC
    January 19, 2026   Circulars SEBI
    Single-window SWAGAT-FI for concurrent FVCI/FPI registration and conversion, streamlining documents; extended renewals and 10-year KYC
    January 19, 2026   Circulars DGFT
    Export credit interest subvention eligibility and scope narrowed; applies only to credit sanctioned on/after 02.01.2026
    January 19, 2026   Circulars FEMA
    Export-import foreign exchange rules consolidated into 2026 regulations, effective Oct 1, requiring dealer compliance and PRAVAAH reporting
    January 19, 2026   Circulars Customs
    Integration of postal DNK/IPS portals with ICES to enable electronic submission and automated export benefit claims
    January 19, 2026   Case Laws GST
    Reverse-charge supplies treated as forward-charge GST without show-cause notice violates s.75(7); appellate order set aside and remitted
    January 19, 2026   Case Laws GST
    Alleged GST fraud through fictitious firms and fake invoices leading to denial of anticipatory (pre-arrest) bail
    January 19, 2026   Case Laws GST
    Extraordinary writ availability when alternate statutory remedy requires pre-deposit - writ declined; petitioner ordered to file statutory appeal with...
    January 19, 2026   Case Laws Income Tax
    Manual issuance of section 143(2) notices without computer-generated DIN invalidates jurisdiction u/s 148; reassessment quashed void ab initio
    January 19, 2026   Case Laws Income Tax
    Commission to non-resident agents for procuring foreign orders held not taxable in India, no TDS u/s 195
    January 19, 2026   Case Laws Income Tax
    Leviability of interest u/s 234A where original return was belated but section 153C return was timely; interest sustained
    January 19, 2026   Case Laws Income Tax
    Estimated net profit addition not treated as under-reporting u/s270A(6)(b) where accounts complete; penalty deleted
    January 19, 2026   Case Laws Income Tax
    NP rates for livestock versus iron-scrap sales: tribunal applies 0.22% to livestock, overturns uniform 8%
    January 19, 2026   Case Laws Income Tax
    Ambiguous penalty notice u/s 271(1)(c) (concealment vs inaccurate particulars) quashed for failing to specify limb
    January 19, 2026   Case Laws Income Tax
    Unspent accumulated fund for AY2009-10 assessed as escaped income; s.147 reopening invalid, relief upheld due to injunction and set-off
    January 19, 2026   Case Laws Income Tax
    Milestone payments for supply, installation and maintenance of rolling stock not FTS under Art.12(4); no s.234B interest for AY 2008-09
    January 19, 2026   Case Laws Income Tax
    Capitalization of project expenses and cessation of liability under tax law remanded for verification; disallowance not sustained
    January 19, 2026   Case Laws Income Tax
    Deletion of assessment addition and survival of penalty u/s 271B - penalty annulled, appeal allowed
    January 19, 2026   Case Laws Income Tax
    Penalty proceedings u/ss 271D and 271E held time-barred for limitation; four penalty orders quashed
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January 19, 2026   Notifications Customs
Exports by post via section 84 entries brought under drawback rules; electronic entries deemed filed drawback claims upon EDI clearance
January 19, 2026   Circulars SEBI
SWAGAT-FI category for FPIs/FVCIs allowing conversion to simplified registration, unified custody, 10-year renewals and KYC
January 19, 2026   Circulars SEBI
Single-window SWAGAT-FI for concurrent FVCI/FPI registration and conversion, streamlining documents; extended renewals and 10-year KYC
January 19, 2026   Circulars DGFT
Export credit interest subvention eligibility and scope narrowed; applies only to credit sanctioned on/after 02.01.2026
January 19, 2026   Circulars FEMA
Export-import foreign exchange rules consolidated into 2026 regulations, effective Oct 1, requiring dealer compliance and PRAVAAH reporting
January 19, 2026   Circulars Customs
Integration of postal DNK/IPS portals with ICES to enable electronic submission and automated export benefit claims
January 19, 2026   Case Laws GST
Reverse-charge supplies treated as forward-charge GST without show-cause notice violates s.75(7); appellate order set aside and remitted
January 19, 2026   Case Laws GST
Alleged GST fraud through fictitious firms and fake invoices leading to denial of anticipatory (pre-arrest) bail
January 19, 2026   Case Laws GST
Extraordinary writ availability when alternate statutory remedy requires pre-deposit - writ declined; petitioner ordered to file statutory appeal within six weeks
January 19, 2026   Case Laws Income Tax
Manual issuance of section 143(2) notices without computer-generated DIN invalidates jurisdiction u/s 148; reassessment quashed void ab initio
January 19, 2026   Case Laws Income Tax
Commission to non-resident agents for procuring foreign orders held not taxable in India, no TDS u/s 195
January 19, 2026   Case Laws Income Tax
Leviability of interest u/s 234A where original return was belated but section 153C return was timely; interest sustained
January 19, 2026   Case Laws Income Tax
Estimated net profit addition not treated as under-reporting u/s270A(6)(b) where accounts complete; penalty deleted
January 19, 2026   Case Laws Income Tax
NP rates for livestock versus iron-scrap sales: tribunal applies 0.22% to livestock, overturns uniform 8%
January 19, 2026   Case Laws Income Tax
Ambiguous penalty notice u/s 271(1)(c) (concealment vs inaccurate particulars) quashed for failing to specify limb
January 19, 2026   Case Laws Income Tax
Unspent accumulated fund for AY2009-10 assessed as escaped income; s.147 reopening invalid, relief upheld due to injunction and set-off
January 19, 2026   Case Laws Income Tax
Milestone payments for supply, installation and maintenance of rolling stock not FTS under Art.12(4); no s.234B interest for AY 2008-09
January 19, 2026   Case Laws Income Tax
Capitalization of project expenses and cessation of liability under tax law remanded for verification; disallowance not sustained
January 19, 2026   Case Laws Income Tax
Deletion of assessment addition and survival of penalty u/s 271B - penalty annulled, appeal allowed
January 19, 2026   Case Laws Income Tax
Penalty proceedings u/ss 271D and 271E held time-barred for limitation; four penalty orders quashed

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

Prescribes operational responsibilities for public issues of...

Operational rules for debt securities and NCRPS public issues: application validation, UPI ASBA platforms, faster T+3 listing timeline

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SEBI December 19, 2025 Circulars
Prescribes operational responsibilities for public issues of debt securities and NCRPS, requiring the registrar to validate applications (treating those without valid application amount as invalid), process allotment based on exchange-uploaded bid data, credit securities to valid allottees and ensure refunds/unblocking to the bank account mapped to the demat account; stock exchanges must provide electronic/app-web application platforms (including UPI ASBA up to Rs. 5 lakh) and assume responsibility for investor grievances arising from online applications. Reduces the listing and trading timeline for public issues of debt securities and NCRPS to T+3 working days (optional for one year for issues opening on/after November 1, 2024; mandatory for issues opening on/after November 1, 2025), with specified activity-wise timelines and offer document disclosure. Standardises application form fields/UPI ID length and abridged prospectus format requirements.
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Acts Income Tax
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