Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
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