Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Members of the Institute of Cost Accountants of India are now expressly recognised as eligible to conduct the annual audit of research analysts and research entities for compliance with the SEBI (Research Analysts) Regulations, 2014 and related circulars. The revised audit requirement allows such audits to be carried out by members of the Institute of Chartered Accountants of India, the Institute of Company Secretaries of India, or the Institute of Cost Accountants of India within six months from the end of each financial year, with the compliance audit report to be submitted within one month of the report date and no later than 31 October. The entity must also publish the audit status, adverse findings, and action taken on its website and provide the report to clients.
Members of the Institute of Cost Accountants of India are now expressly recognised as eligible to conduct the annual audit of research analysts and research entities for compliance with the SEBI (Research Analysts) Regulations, 2014 and related circulars. The revised audit requirement allows such audits to be carried out by members of the Institute of Chartered Accountants of India, the Institute of Company Secretaries of India, or the Institute of Cost Accountants of India within six months from the end of each financial year, with the compliance audit report to be submitted within one month of the report date and no later than 31 October. The entity must also publish the audit status, adverse findings, and action taken on its website and provide the report to clients.
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