Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
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The Core Settlement Guarantee Fund set up by AMC Repo Clearing Limited is notified for the purposes of section 10(23EE) of the Income-tax Act, 1961 in relation to the specified income described in Explanation (iii) to that clause for assessment year 2024-25 and subsequent assessment years, thereby enabling such specified income to be excluded from total income to the extent permitted by section 10(23EE). The notification is operative only if the fund continues to comply with section 10(23EE) conditions, including filing its return of income under section 139(4C) and AMC Repo Clearing Limited remaining recognised as a clearing corporation by SEBI.
The Core Settlement Guarantee Fund set up by AMC Repo Clearing Limited is notified for the purposes of section 10(23EE) of the Income-tax Act, 1961 in relation to the specified income described in Explanation (iii) to that clause for assessment year 2024-25 and subsequent assessment years, thereby enabling such specified income to be excluded from total income to the extent permitted by section 10(23EE). The notification is operative only if the fund continues to comply with section 10(23EE) conditions, including filing its return of income under section 139(4C) and AMC Repo Clearing Limited remaining recognised as a clearing corporation by SEBI.
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