Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
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Amendments to the Listing Obligations and Disclosure Requirements revise thresholds and operational governance for listed entities. The high value debt listed entity (HVDLE) threshold is raised from One Thousand Crore to Five Thousand Crore, with transitional carve-outs for entities ceasing to be HVDLEs. Transfer and transmission obligations require dematerialisation and permit limited registration of pre-April 2019 physical transfers. Escrow amounts unclaimed past prescribed periods must be transferred to the Investor Education and Protection Fund (Boards fund for non-company entities) without interest. Corporate governance reporting, secretarial audit annexure requirements, director appointment, vacancy filling timelines, and specified related party transaction carve-outs for public sector entities are amended accordingly, with HVDLE-specific compliance prescriptions and periodic compliance reporting mandated.
Amendments to the Listing Obligations and Disclosure Requirements revise thresholds and operational governance for listed entities. The high value debt listed entity (HVDLE) threshold is raised from One Thousand Crore to Five Thousand Crore, with transitional carve-outs for entities ceasing to be HVDLEs. Transfer and transmission obligations require dematerialisation and permit limited registration of pre-April 2019 physical transfers. Escrow amounts unclaimed past prescribed periods must be transferred to the Investor Education and Protection Fund (Boards fund for non-company entities) without interest. Corporate governance reporting, secretarial audit annexure requirements, director appointment, vacancy filling timelines, and specified related party transaction carve-outs for public sector entities are amended accordingly, with HVDLE-specific compliance prescriptions and periodic compliance reporting mandated.
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