Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
PaRRVA has been operationalised with Care Ratings Limited recognised as PaRRVA and NSE acting as the PaRRVA Data Centre, with recognition continuing until revoked or suspended and regular services starting from May 4, 2026. Investment advisers and research analysts who wish to communicate certified past performance data to clients must enroll with PaRRVA by August 3, 2026, and may use pre-PaRRVA performance data only until May 3, 2028, after which only PaRRVA-verified risk and return metrics may be communicated. The oversight committee composition has also been revised to include PaRRVA, PDC, intermediaries or regulated persons, an investor association representative and an eminent chairperson, with independent members required to outnumber PaRRVA and PDC representatives.
PaRRVA has been operationalised with Care Ratings Limited recognised as PaRRVA and NSE acting as the PaRRVA Data Centre, with recognition continuing until revoked or suspended and regular services starting from May 4, 2026. Investment advisers and research analysts who wish to communicate certified past performance data to clients must enroll with PaRRVA by August 3, 2026, and may use pre-PaRRVA performance data only until May 3, 2028, after which only PaRRVA-verified risk and return metrics may be communicated. The oversight committee composition has also been revised to include PaRRVA, PDC, intermediaries or regulated persons, an investor association representative and an eminent chairperson, with independent members required to outnumber PaRRVA and PDC representatives.
Note: It is a system-generated summary and is for quick reference only.