Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Prescribes an eligibility criterion under the AIF Regulations requiring the Compliance Officer of the Manager of an AIF to obtain NISM Series-III-C: Securities Intermediaries Compliance (Fund) certification by passing the specified examination, with managers required from 1 January 2027 to appoint or retain only certified persons as Compliance Officers, thereby rendering uncertified persons ineligible to be appointed or to continue in that role from that date. Requires the trustee/sponsor/manager, as applicable, to ensure that the manager's Compliance Test Report includes confirmation of compliance with this certification requirement, thereby incorporating this obligation into the periodic compliance reporting framework.
Prescribes an eligibility criterion under the AIF Regulations requiring the Compliance Officer of the Manager of an AIF to obtain NISM Series-III-C: Securities Intermediaries Compliance (Fund) certification by passing the specified examination, with managers required from 1 January 2027 to appoint or retain only certified persons as Compliance Officers, thereby rendering uncertified persons ineligible to be appointed or to continue in that role from that date. Requires the trustee/sponsor/manager, as applicable, to ensure that the manager's Compliance Test Report includes confirmation of compliance with this certification requirement, thereby incorporating this obligation into the periodic compliance reporting framework.
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