Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
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Credit Risk-o-Meter disclosure becomes mandatory for listed and proposed issuances of non-convertible securities, commercial paper, securitised debt instruments, security receipts, and structured or market-linked debentures. Issuers and online bond platform providers must display the colour-coded meter in offer materials, private placement memoranda, advertisements, and relevant web and mobile interfaces. The meter maps credit ratings to six risk levels, must show the CRA, actual rating and unsecured status, and must use the lowest rating where multiple ratings apply. OBPPs must source ratings only from registered CRAs, update changes within 24 hours of depository intimation, prohibit manual overrides, and retain audit trails. These requirements take effect 45 days after issuance.
Credit Risk-o-Meter disclosure becomes mandatory for listed and proposed issuances of non-convertible securities, commercial paper, securitised debt instruments, security receipts, and structured or market-linked debentures. Issuers and online bond platform providers must display the colour-coded meter in offer materials, private placement memoranda, advertisements, and relevant web and mobile interfaces. The meter maps credit ratings to six risk levels, must show the CRA, actual rating and unsecured status, and must use the lowest rating where multiple ratings apply. OBPPs must source ratings only from registered CRAs, update changes within 24 hours of depository intimation, prohibit manual overrides, and retain audit trails. These requirements take effect 45 days after issuance.
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