Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Foreign Portfolio Investor limits for FY 2026-27 in debt instruments are kept at 6% for G-Secs, 2% for SGSs and 15% for corporate bonds under the General Route, with the G-Sec incremental increase retained on a 50:50 split between General and Long-term sub-categories. The entire incremental increase in SGS limits is placed in the General sub-category, specified securities continue to be reckoned under the Fully Accessible Route, and investments under the Voluntary Retention Route are brought within the General Route limits from 1 April 2026. The circular also fixes the aggregate notional amount of Credit Default Swaps sold by FPIs at 5% of outstanding corporate bonds and withdraws the earlier 2025-26 circular.
Foreign Portfolio Investor limits for FY 2026-27 in debt instruments are kept at 6% for G-Secs, 2% for SGSs and 15% for corporate bonds under the General Route, with the G-Sec incremental increase retained on a 50:50 split between General and Long-term sub-categories. The entire incremental increase in SGS limits is placed in the General sub-category, specified securities continue to be reckoned under the Fully Accessible Route, and investments under the Voluntary Retention Route are brought within the General Route limits from 1 April 2026. The circular also fixes the aggregate notional amount of Credit Default Swaps sold by FPIs at 5% of outstanding corporate bonds and withdraws the earlier 2025-26 circular.
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