Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    March 2, 2026   Notifications Customs
    Tariff Value Fixation updated for edible oils, brass, areca nut, gold and silver; new customs values notified.
    March 2, 2026   Circulars Customs
    Export Obligation Discharge: listed Advance Licence holders must submit EODC and supporting documents or face recovery action.
    March 2, 2026   Circulars Customs
    Auto goods registration and Auto Out of Charge automated for eligible importers and AEOs; risk based holds permitted.
    March 2, 2026   Case Laws GST
    Provisional attachment procedure: failure to record reasons mandates fresh hearing and a reasoned order under Rule 159.
    March 2, 2026   Case Laws GST
    Relevant date for ITC refund is the return due date; retrospective circulars cannot curtail an accrued refund right.
    March 2, 2026   Case Laws GST
    Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
    March 2, 2026   Case Laws GST
    Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
    March 2, 2026   Case Laws GST
    Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
    March 2, 2026   Case Laws GST
    Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
    March 2, 2026   Case Laws GST
    Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
    March 2, 2026   Case Laws GST
    Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
    March 2, 2026   Case Laws GST
    Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
    March 2, 2026   Case Laws Income Tax
    Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
    March 2, 2026   Case Laws Income Tax
    Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
    March 2, 2026   Case Laws Income Tax
    Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
    March 2, 2026   Case Laws Income Tax
    Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
    March 2, 2026   Case Laws Income Tax
    Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
    March 2, 2026   Case Laws Income Tax
    Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
    March 2, 2026   Case Laws Income Tax
    Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
    March 2, 2026   Case Laws Income Tax
    Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
March 2, 2026   Notifications Customs
Tariff Value Fixation updated for edible oils, brass, areca nut, gold and silver; new customs values notified.
March 2, 2026   Circulars Customs
Export Obligation Discharge: listed Advance Licence holders must submit EODC and supporting documents or face recovery action.
March 2, 2026   Circulars Customs
Auto goods registration and Auto Out of Charge automated for eligible importers and AEOs; risk based holds permitted.
March 2, 2026   Case Laws GST
Provisional attachment procedure: failure to record reasons mandates fresh hearing and a reasoned order under Rule 159.
March 2, 2026   Case Laws GST
Relevant date for ITC refund is the return due date; retrospective circulars cannot curtail an accrued refund right.
March 2, 2026   Case Laws GST
Zero-rated exports: E-way bill expiry from transport breakdown precludes imposition of penalty under Section 129(1)(a).
March 2, 2026   Case Laws GST
Input Tax Credit documentary evidence prevents conversion from Section 74 to Section 73 where fraud findings sustain.
March 2, 2026   Case Laws GST
Mandatory pre-deposit requirement upheld; failure to deposit and unexplained delay led to dismissal of writ petition.
March 2, 2026   Case Laws GST
Export of services requiring convertible foreign exchange: court seeks CBIC clarification and defers refund adjudication.
March 2, 2026   Case Laws GST
Profiteering: ITC passed to buyers exceeded computed profiteered amount-no penalty, but interest must be calculated and paid.
March 2, 2026   Case Laws GST
Anti profiteering under Section 171: no ITC benefit found; DGAP report accepted and proceedings closed after applicant confirmed settlement.
March 2, 2026   Case Laws GST
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness interference.
March 2, 2026   Case Laws Income Tax
Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
March 2, 2026   Case Laws Income Tax
Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
March 2, 2026   Case Laws Income Tax
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-occupied property when supported by bank certification.
March 2, 2026   Case Laws Income Tax
Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
March 2, 2026   Case Laws Income Tax
Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
March 2, 2026   Case Laws Income Tax
Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
March 2, 2026   Case Laws Income Tax
Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
March 2, 2026   Case Laws Income Tax
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure relief.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › SEBI › 2026 › January, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
SEBI

The instrument revises the technical-glitch framework: it...

Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-working-day RCA

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

SEBI January 14, 2026 Circulars
The instrument revises the technical-glitch framework: it redefines "technical glitch" to mean broker-system malfunctions impacting trading/risk functions for ≥5 contiguous minutes and excludes specified external or non-trading/back-office issues, thereby narrowing reportable events. It limits applicability to brokers operating IBT/STWT platforms with >10,000 active clients, thereby excluding smaller brokers from the regime. It prescribes streamlined reporting - notify exchange and clients within 2 hours, file a preliminary incident report by T+1 (next trading day if holiday) and an RCA within 14 working days via a Common Reporting Platform - thereby standardizing timelines and submission. It rationalizes capacity-planning, software-testing, BCP/DRS and financial disincentives by broker size, mandates exchanges to issue detailed guidelines and publish incidents, and supersedes the earlier circular; effective January 9, 2026.
View Source View

Topics

Acts Income Tax
Next ➔