Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance require...
Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Amendments to Accounting Standard (AS) 22 introduce Pillar Two legislation and require that enterprises do not recognise or disclose deferred tax assets or liabilities arising from Pillar Two income taxes; instead enterprises must disclose application of that exception and separately disclose current tax expense (income) related to Pillar Two. Where Pillar Two legislation is enacted or substantively enacted but not yet effective, enterprises must disclose known or reasonably estimable qualitative and quantitative exposure information (including indicative ranges), subject to an exemption for Small and Medium-sized Companies. Paragraphs 2A and 32A apply retrospectively; 32B-32D apply for annual periods beginning on or after 1 April 2025.
Amendments to Accounting Standard (AS) 22 introduce Pillar Two legislation and require that enterprises do not recognise or disclose deferred tax assets or liabilities arising from Pillar Two income taxes; instead enterprises must disclose application of that exception and separately disclose current tax expense (income) related to Pillar Two. Where Pillar Two legislation is enacted or substantively enacted but not yet effective, enterprises must disclose known or reasonably estimable qualitative and quantitative exposure information (including indicative ranges), subject to an exemption for Small and Medium-sized Companies. Paragraphs 2A and 32A apply retrospectively; 32B-32D apply for annual periods beginning on or after 1 April 2025.
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