Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
SEBI extends the effective date for the mutual fund industry framework that provides an additional incentives structure for distributors to mobilize investments from specified new investor categories, namely new individual investors from B-30 cities and new women individual investors from both T-30 and B-30 cities. The implementation date is deferred from February 1, 2026 to March 1, 2026, while all other provisions of the November 27, 2025 circular remain unchanged, resulting in a one-month postponement of the obligation to operationalize the requisite systems and processes for applying the additional incentives framework.
SEBI extends the effective date for the mutual fund industry framework that provides an additional incentives structure for distributors to mobilize investments from specified new investor categories, namely new individual investors from B-30 cities and new women individual investors from both T-30 and B-30 cities. The implementation date is deferred from February 1, 2026 to March 1, 2026, while all other provisions of the November 27, 2025 circular remain unchanged, resulting in a one-month postponement of the obligation to operationalize the requisite systems and processes for applying the additional incentives framework.
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