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    January 8, 2026   Notifications Income Tax
    Joint Electricity Regulatory Commission's specified income tax exemption eligibility u/s 10(46A), effective from assessment year 2024-25
    January 8, 2026   Circulars Customs
    Courier operator transshipping imported goods via designated air carrier, under transshipment bonds and strict Customs supervision, approved until 17....
    January 8, 2026   Circulars SEBI
    Mutual fund distributor incentives for new B-30 city and women investors delayed, implementation moved from Feb 1 to Mar 1, 2026
    January 8, 2026   Circulars Customs
    Permission for transshipping imported courier goods between airports under Customs Act Chapter VIII, with strict manifest and bond rules
    January 8, 2026   Case Laws GST
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    January 8, 2026   Case Laws GST
    Belated GST annual return filings under amnesty: late fee capped at ₹10,000 per Act; no s.125 penalty
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    January 8, 2026   Case Laws GST
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    January 8, 2026   Case Laws Income Tax
    Income concealment penalty and ss.276C(1)/277 prosecution-penalty set aside, basis collapsed; complaint and criminal trial quashed.
    January 8, 2026   Case Laws Income Tax
    Trust's s.11 tax exemption claim and mistaken return: s.264 revision allowed despite appeal option; rejection quashed
    January 8, 2026   Case Laws Income Tax
    Income tax reassessment notice limitation after old Section 148 deemed Section 148A(b); Section 149/TOLA extension upheld, writ dismissed
    January 8, 2026   Case Laws Income Tax
    s.115BAB 15% tax option via Form 10-ID despite late second-year return; concessional rate upheld, appeal allowed
    January 8, 2026   Case Laws Income Tax
    Interest on motor accident compensation kept in lien fixed deposit ruled non-taxable until received; TDS credit allowed
    January 8, 2026   Case Laws Income Tax
    Business deductions for club membership, ESOPs, CSR donations, exchange charges and CWIP interest-s.263 revision quashed.
    January 8, 2026   Case Laws Income Tax
    Delayed TDS interest, foreign expert payments and bank guarantee charges: salary/TDS rulings upheld; s.44DA reimbursements remanded
    January 8, 2026   Case Laws Income Tax
    Intra-group service fees to associated enterprise: were services real or duplicative? ALP determination remanded to TPO
    January 8, 2026   Case Laws Income Tax
    Exempt-income expense disallowance and MAT book-profit add-back challenged; extra s.14A disallowance removed, s.35(2AB) R&D deduction allowed
    January 8, 2026   Case Laws Indian Laws
    MM Plant's status as "new industrial unit" under 1989 policy, not expansion, upheld; incentives and subsidies ordered paid.
    January 8, 2026   Case Laws Customs
    Imported aluminium shelves for mushroom cultivation setup: tariff classification dispute ends with treatment as aluminium structures (CTI 76109010)
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January 8, 2026   Notifications Income Tax
Joint Electricity Regulatory Commission's specified income tax exemption eligibility u/s 10(46A), effective from assessment year 2024-25
January 8, 2026   Circulars Customs
Courier operator transshipping imported goods via designated air carrier, under transshipment bonds and strict Customs supervision, approved until 17.03.2026.
January 8, 2026   Circulars SEBI
Mutual fund distributor incentives for new B-30 city and women investors delayed, implementation moved from Feb 1 to Mar 1, 2026
January 8, 2026   Circulars Customs
Permission for transshipping imported courier goods between airports under Customs Act Chapter VIII, with strict manifest and bond rules
January 8, 2026   Case Laws GST
Input tax credit on genuine GST invoices when supplier fails to remit tax: Section 16(2)(c) read down, denial set aside
January 8, 2026   Case Laws GST
Belated GST annual return filings under amnesty: late fee capped at ₹10,000 per Act; no s.125 penalty
January 8, 2026   Case Laws GST
Tax demand confirmed after show-cause notice, taxpayer sought more time to reply; order quashed, deposit 25% required.
January 8, 2026   Case Laws GST
GST assessment demands based on GSTR-3B/GSTR-2A mismatch and ineligible ITC-orders quashed, remand allowed with 50% deposit
January 8, 2026   Case Laws GST
GST input mismatch in GSTR-2A vs GSTR-3B and unclear notice; s.74 extended period order quashed, remanded after 10% deposit
January 8, 2026   Case Laws Income Tax
Income concealment penalty and ss.276C(1)/277 prosecution-penalty set aside, basis collapsed; complaint and criminal trial quashed.
January 8, 2026   Case Laws Income Tax
Trust's s.11 tax exemption claim and mistaken return: s.264 revision allowed despite appeal option; rejection quashed
January 8, 2026   Case Laws Income Tax
Income tax reassessment notice limitation after old Section 148 deemed Section 148A(b); Section 149/TOLA extension upheld, writ dismissed
January 8, 2026   Case Laws Income Tax
s.115BAB 15% tax option via Form 10-ID despite late second-year return; concessional rate upheld, appeal allowed
January 8, 2026   Case Laws Income Tax
Interest on motor accident compensation kept in lien fixed deposit ruled non-taxable until received; TDS credit allowed
January 8, 2026   Case Laws Income Tax
Business deductions for club membership, ESOPs, CSR donations, exchange charges and CWIP interest-s.263 revision quashed.
January 8, 2026   Case Laws Income Tax
Delayed TDS interest, foreign expert payments and bank guarantee charges: salary/TDS rulings upheld; s.44DA reimbursements remanded
January 8, 2026   Case Laws Income Tax
Intra-group service fees to associated enterprise: were services real or duplicative? ALP determination remanded to TPO
January 8, 2026   Case Laws Income Tax
Exempt-income expense disallowance and MAT book-profit add-back challenged; extra s.14A disallowance removed, s.35(2AB) R&D deduction allowed
January 8, 2026   Case Laws Indian Laws
MM Plant's status as "new industrial unit" under 1989 policy, not expansion, upheld; incentives and subsidies ordered paid.
January 8, 2026   Case Laws Customs
Imported aluminium shelves for mushroom cultivation setup: tariff classification dispute ends with treatment as aluminium structures (CTI 76109010)

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

The threshold for availing simplified documentation for issuance...

Simplified paperwork for duplicate securities certificates: higher ₹10 lakh threshold, lighter notarisation, and FIR/ads required above ₹10 lakh

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SEBI December 27, 2025 Circulars
The threshold for availing simplified documentation for issuance of duplicate securities certificates is increased from ₹5 lakh to ₹10 lakh, requiring submission of a standardised Affidavit-cum-Indemnity bond on appropriate non-judicial stamp paper, thereby reducing procedural burden for claims within this value band. For securities valued up to ₹10,000, notarisation is dispensed with and only an undertaking on plain paper is required, thereby enabling quicker low-value restitutions. For securities valued above ₹10 lakh, documentation is rationalised to additionally require an FIR/e-FIR/police complaint or specified court records containing security identifiers, and the listed company must publish a loss advertisement; processing timelines run from completion of documents or publication (whichever is later), with a minimal advertisement fee permissible. The changes apply immediately, including to pending requests, without requiring resubmission of already-filed documents.
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Acts Income Tax
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