Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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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