Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
AIFs must submit a comprehensive Annual Activity Report to SEBI via the Intermediary Portal within 30 calendar days from the end of March each financial year, with the first report for year ending March 2026 due by May 31, 2026; this annual report replaces the separate March quarter submission. A limited Quarterly Activity Report in a revised format must continue to be submitted within 15 calendar days from quarter-end starting with the quarter ending June 2026. Reporting formats will be revised by the Standards Forum and made available to AIFs, and these changes supersede Clause 15.1 of the Master Circular.
AIFs must submit a comprehensive Annual Activity Report to SEBI via the Intermediary Portal within 30 calendar days from the end of March each financial year, with the first report for year ending March 2026 due by May 31, 2026; this annual report replaces the separate March quarter submission. A limited Quarterly Activity Report in a revised format must continue to be submitted within 15 calendar days from quarter-end starting with the quarter ending June 2026. Reporting formats will be revised by the Standards Forum and made available to AIFs, and these changes supersede Clause 15.1 of the Master Circular.
Note: It is a system-generated summary and is for quick reference only.
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