Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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SEBI has revised the Social Stock Exchange framework to ease fundraising by not for profit organizations. A not for profit organization may now remain registered on the SSE without raising funds for an extended period, subject to Social Stock Exchange approval. The minimum subscription threshold for issuance of Zero Coupon Zero Principal Instruments has also been relaxed where the funds can still be deployed in a viable and meaningful manner aligned with the disclosed object of the issue, and the Social Stock Exchange must conduct due diligence before in-principle approval. The circular also requires disclosure of how balance capital will be raised and the impact of under-subscription, with refund mandatory if the minimum subscription is not achieved.
SEBI has revised the Social Stock Exchange framework to ease fundraising by not for profit organizations. A not for profit organization may now remain registered on the SSE without raising funds for an extended period, subject to Social Stock Exchange approval. The minimum subscription threshold for issuance of Zero Coupon Zero Principal Instruments has also been relaxed where the funds can still be deployed in a viable and meaningful manner aligned with the disclosed object of the issue, and the Social Stock Exchange must conduct due diligence before in-principle approval. The circular also requires disclosure of how balance capital will be raised and the impact of under-subscription, with refund mandatory if the minimum subscription is not achieved.
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