Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
SEBI has deferred the effective date of the intraday borrowing guidelines for mutual funds, moving the applicability of clause 5.9.1 of the Master Circular to July 15, 2026. The addendum responds to operational challenges raised by asset management companies and preserves the borrowing framework already prescribed for mutual funds, while postponing implementation of the specific intraday borrowing requirements.
SEBI has deferred the effective date of the intraday borrowing guidelines for mutual funds, moving the applicability of clause 5.9.1 of the Master Circular to July 15, 2026. The addendum responds to operational challenges raised by asset management companies and preserves the borrowing framework already prescribed for mutual funds, while postponing implementation of the specific intraday borrowing requirements.
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