Time Relevance of Expense: commission deductible when incurred; restructuring transfers, lease obligations upheld; unenforceable sale agreement bars l...
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SEBI has prescribed standard application forms and a certificate of registration for stock brokers and clearing members (Annexure); the forms set required applicant particulars, undertakings including compliance with Fit and Proper Person criteria and documentary proofs, and a model certificate of registration. The circular makes these forms effective retrospectively from January 07, 2026, and directs recognized stock exchanges and clearing corporations to disseminate the forms to members/participants and amend relevant bye laws, rules and regulations to implement the requirements. The circular is issued under statutory regulatory powers to protect investors and regulate securities markets.
SEBI has prescribed standard application forms and a certificate of registration for stock brokers and clearing members (Annexure); the forms set required applicant particulars, undertakings including compliance with Fit and Proper Person criteria and documentary proofs, and a model certificate of registration. The circular makes these forms effective retrospectively from January 07, 2026, and directs recognized stock exchanges and clearing corporations to disseminate the forms to members/participants and amend relevant bye laws, rules and regulations to implement the requirements. The circular is issued under statutory regulatory powers to protect investors and regulate securities markets.
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