Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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SEBI amends the Intermediaries Regulations, 2008 by defining "days" as calendar days unless otherwise specified, revising the fit-and-proper framework in Schedule II, and tightening disclosure and replacement requirements. The amendment expands the events relevant to fitness assessment, requires the applicant or intermediary to notify SEBI within fifteen working days of specified events, and provides that a person may be declared not fit and proper only after a reasonable opportunity of hearing. It also shortens the remedial period in clause 5 to six months, clarifies that an associate or group entity's adverse declaration does not automatically affect the applicant or intermediary, and requires replacement or divestment for certain declared persons within prescribed periods.
SEBI amends the Intermediaries Regulations, 2008 by defining "days" as calendar days unless otherwise specified, revising the fit-and-proper framework in Schedule II, and tightening disclosure and replacement requirements. The amendment expands the events relevant to fitness assessment, requires the applicant or intermediary to notify SEBI within fifteen working days of specified events, and provides that a person may be declared not fit and proper only after a reasonable opportunity of hearing. It also shortens the remedial period in clause 5 to six months, clarifies that an associate or group entity's adverse declaration does not automatically affect the applicant or intermediary, and requires replacement or divestment for certain declared persons within prescribed periods.
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