Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Master Circular consolidates and rescinds earlier SEBI circulars relating to Registrars to an Issue and Share Transfer Agents (RTAs), preserving transitional savings and pending applications. It prescribes mandatory online registration and reporting via the SEBI Intermediary Portal, fit-and-proper and prior-approval rules for change in control, and requirements for transfer of business and fresh registration. Core operational obligations include designated compliance officers, eight-year record retention, investor service timeframes, dematerialisation procedures (including Suspense Escrow accounts), standards for Qualified RTAs (QRTAs) with enhanced BCP/DR and cyber-resilience, outsourcing and conflict-of-interest controls, periodic audits and reporting, and a one-year special window for legacy physical transfers (Feb 5, 2026-Feb 4, 2027).
Master Circular consolidates and rescinds earlier SEBI circulars relating to Registrars to an Issue and Share Transfer Agents (RTAs), preserving transitional savings and pending applications. It prescribes mandatory online registration and reporting via the SEBI Intermediary Portal, fit-and-proper and prior-approval rules for change in control, and requirements for transfer of business and fresh registration. Core operational obligations include designated compliance officers, eight-year record retention, investor service timeframes, dematerialisation procedures (including Suspense Escrow accounts), standards for Qualified RTAs (QRTAs) with enhanced BCP/DR and cyber-resilience, outsourcing and conflict-of-interest controls, periodic audits and reporting, and a one-year special window for legacy physical transfers (Feb 5, 2026-Feb 4, 2027).
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