Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
SEBI authorises a one-year special window (5 Feb 2026-4 Feb 2027) permitting transfer and mandatory dematerialisation of physical securities executed before April 1, 2019, provided original certificates and pre-2019 transfer deeds are submitted; transfers previously rejected for documentary deficiency are eligible. Transferees must supply KYC, proof of purchase, recent CML and an undertaking-cum-indemnity; disputes and securities transferred to IEPF are excluded. Listed companies/RTAs must verify identity and signatures, publish a 30-day advertisement where the transferor cannot be contacted, credit securities only in demat form and apply a one-year lock-in; processing must complete within 70 days.
SEBI authorises a one-year special window (5 Feb 2026-4 Feb 2027) permitting transfer and mandatory dematerialisation of physical securities executed before April 1, 2019, provided original certificates and pre-2019 transfer deeds are submitted; transfers previously rejected for documentary deficiency are eligible. Transferees must supply KYC, proof of purchase, recent CML and an undertaking-cum-indemnity; disputes and securities transferred to IEPF are excluded. Listed companies/RTAs must verify identity and signatures, publish a 30-day advertisement where the transferor cannot be contacted, credit securities only in demat form and apply a one-year lock-in; processing must complete within 70 days.
Note: It is a system-generated summary and is for quick reference only.
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