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    October 19, 2026   Case Laws Income Tax
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    October 19, 2026   Case Laws Customs
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    October 19, 2026   Case Laws Money Laundering
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    October 19, 2026   Case Laws Service Tax
    Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representa...
    October 18, 2026   Notifications Customs
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    October 18, 2026   Notifications SEBI
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    October 18, 2026   Notifications SEBI
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    October 18, 2026   Notifications SEBI
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    October 18, 2026   Notifications SEBI
    Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
    October 18, 2026   Circulars SEBI
    Closing auction reforms set cash-market price discovery rules and shift expiring derivatives settlement to continuous-trading VWAP calculations.
    October 18, 2026   Circulars Customs
    Import bonded trucking permission enables air-cargo transshipment under ECTS seals, subject to bond liability and renewal conditions.
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October 19, 2026   Case Laws Income Tax
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
October 19, 2026   Case Laws Customs
Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
October 19, 2026   Case Laws Customs
Intermediary liability for concealed imports requires proof of knowledge or participation; mere introductions cannot support abetment penalties.
October 19, 2026   Case Laws IBC
CIRP appeal authority: Suspended directors cannot cure an incompetent corporate debtor appeal through amendment after limitation expires.
October 19, 2026   Case Laws Money Laundering
Proceeds-of-crime nexus remains essential before later asset dealings can support money-laundering allegations and continued pre-trial detention.
October 19, 2026   Case Laws Money Laundering
PMLA anticipatory bail conditions require personal cooperation and cannot be met where proceeds-of-crime investigation remains ongoing.
October 19, 2026   Case Laws Money Laundering
PMLA attachment preservation allows housing redevelopment while replacement flat and all related accruals remain subject to attachment.
October 19, 2026   Case Laws Money Laundering
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly intersect.
October 19, 2026   Case Laws Service Tax
Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representatives merely facilitate procurement.
October 18, 2026   Notifications Customs
Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
October 18, 2026   Notifications SEZ
IFSC fund and leasing Units face revised SEZ space, commencement, renewal, and shared-office compliance requirements
October 18, 2026   Notifications Labour laws
Pensionable wage ceiling replaces centrally specified sum under Employees' Pension Scheme, with corresponding change to the first proviso.
October 18, 2026   Notifications Customs
Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
October 18, 2026   Notifications SEBI
Continuing debt securities listing requires newly listed issuers to list all later non-convertible debt securities on stock exchanges.
October 18, 2026   Notifications SEBI
REIT unitholder voting shifts to votes cast, with depository receipts authorised and dissenting sponsor-exit protections required.
October 18, 2026   Notifications SEBI
InvIT unitholder voting now requires supermajority support among votes cast, with related-party votes excluded for relevant transactions.
October 18, 2026   Notifications SEBI
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution and preserve fund property.
October 18, 2026   Circulars SEBI
Closing auction reforms set cash-market price discovery rules and shift expiring derivatives settlement to continuous-trading VWAP calculations.
October 18, 2026   Circulars Customs
Import bonded trucking permission enables air-cargo transshipment under ECTS seals, subject to bond liability and renewal conditions.
October 18, 2026   Circulars Customs
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakeholders.

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Home › Highlights › SEBI › 2026 › February, 2026 › This
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SEBI

Master Circular consolidates SEBI circulars governing Research...

Regulatory Consolidation: SEBI master circular consolidates Research Analyst compliance, rescinds prior circulars and prescribes obligations.

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SEBI February 20, 2026 Circulars
Master Circular consolidates SEBI circulars governing Research Analysts, rescinding earlier circulars insofar as they relate to RAs while preserving prior actions and applications. It prescribes qualification and NISM certification rules, deposit tiers linked to client counts, registration rules including part time and dual IA/RA registration, mandatory disclosures (including AI use), model portfolio standards, client level segregation of research and distribution, fee ceilings for individual/HUF clients, KYC and record keeping, annual compliance audits and periodic reporting, administration/supervision by an RAASB (BSE designated), advertising code, outsourcing, AML/KYC, cybersecurity (CSCRF), PaRRVA verification regime and optional centralised fee collection (CeFCoM).
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