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    Incriminating material is essential for additions in section 153A search assessments for completed years.
    Mandatory statutory transfer to the Central Government was not dividend, so dividend distribution tax did not apply.
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SEBI revises price-data sharing norms for investor education by...

Price data sharing norms tightened for education, with a 30-day lag and a one-day carve-out for NISM simulation use.

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SEBI May 11, 2026 Circulars
SEBI revises price-data sharing norms for investor education by replacing the prior one-day sharing lag and three-month usage lag with a uniform 30-day lag for both sharing and use of market price data for educational and awareness activities. NISM is granted a separate carve-out to access market price data with a one-day lag for its simulation lab. MIIs and market intermediaries must exercise due diligence, enter into appropriate legal agreements to prevent misuse, and maintain an audit trail for data usage. The revised provisions apply from 1 July 2026 and require corresponding systems, bye-law, rule and regulation amendments, and market dissemination.

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Acts Income Tax