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    October 9, 2026   Case Laws Income Tax
    Attorney-holder status in development agreements requires verification before capital-gains liability can be determined on the merits.
    October 9, 2026   Case Laws Income Tax
    Write-back of unallowed provisions requires verification to prevent repeat taxation and double addition in book-profit computation.
    October 9, 2026   Case Laws Income Tax
    Consignment sales cannot become agent turnover solely from cess payment; unverified balances require factual verification before deletion.
    October 9, 2026   Case Laws Income Tax
    Transfer pricing on quasi-equity funding cannot create taxable interest where recovery is uncertain and no real income accrues.
    October 9, 2026   Case Laws Customs
    Customs appellate jurisdiction excludes only baggage, specified unloaded-import goods and drawback matters; seizure appeals lie before the Tribunal.
    October 9, 2026   Case Laws Customs
    Customs Broker due diligence: statutory importer documents can suffice, while unsupported allegations and indefinite licence suspension cannot stand.
    October 9, 2026   Case Laws Customs
    Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
    October 9, 2026   Case Laws IBC
    Statutory act of insolvency: attempted property transfer and debt default cannot sustain a creditor's insolvency petition.
    October 9, 2026   Case Laws IBC
    Going-concern liquidation sale commencement follows the liquidation order, preserving pre-amendment rights despite later regulatory changes.
    October 9, 2026   Case Laws IBC
    Bankruptcy estate vesting makes post-commencement bank withdrawals unauthorised, while jewellery sale proceeds remain available to creditors.
    October 8, 2026   Notes Income Tax
    Genuine Hardship in Delayed Revised Returns Requires Condonation Review Before Independent Examination of Exemption and Refund Claims
    October 8, 2026   Notes Income Tax
    Verified TDS deduction protects domestic taxpayers from denied credit, refund adjustment, and duplicate recovery despite deductor default.
    October 8, 2026   Notes Indian Laws
    Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
    October 8, 2026   Notes SEBI
    Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
    October 8, 2026   Notes Income Tax
    Foreign LTC tax treatment requires TDS on known non-exempt travel claims despite recovery-related interim relief.
    October 8, 2026   Notes GST
    Extended GST limitation requires a notice to plead fraud, wilful misstatement or suppression with supporting factual particulars.
    October 8, 2026   Circulars SEBI
    Merchant banker appointment exemption permits eligible regulated listed issuers to privately place highly rated debt without appointing one.
    October 8, 2026   Circulars Central Excise
    Reassignment of pending legacy indirect-tax appeals directs listed matters to designated appellate Commissioners for Orders-in-Appeal.
    October 8, 2026   Circulars Customs
    Export Declaration Form authentication at Non-EDI Customs locations requires secure electronic forwarding to the designated Authorised Dealer.
    October 8, 2026   Circulars Customs
    Customs area declaration enables O Yard CFS to handle Kamarajar Port import, baggage and export cargo under prescribed procedures.
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October 9, 2026   Case Laws Income Tax
Attorney-holder status in development agreements requires verification before capital-gains liability can be determined on the merits.
October 9, 2026   Case Laws Income Tax
Write-back of unallowed provisions requires verification to prevent repeat taxation and double addition in book-profit computation.
October 9, 2026   Case Laws Income Tax
Consignment sales cannot become agent turnover solely from cess payment; unverified balances require factual verification before deletion.
October 9, 2026   Case Laws Income Tax
Transfer pricing on quasi-equity funding cannot create taxable interest where recovery is uncertain and no real income accrues.
October 9, 2026   Case Laws Customs
Customs appellate jurisdiction excludes only baggage, specified unloaded-import goods and drawback matters; seizure appeals lie before the Tribunal.
October 9, 2026   Case Laws Customs
Customs Broker due diligence: statutory importer documents can suffice, while unsupported allegations and indefinite licence suspension cannot stand.
October 9, 2026   Case Laws Customs
Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer liability.
October 9, 2026   Case Laws IBC
Statutory act of insolvency: attempted property transfer and debt default cannot sustain a creditor's insolvency petition.
October 9, 2026   Case Laws IBC
Going-concern liquidation sale commencement follows the liquidation order, preserving pre-amendment rights despite later regulatory changes.
October 9, 2026   Case Laws IBC
Bankruptcy estate vesting makes post-commencement bank withdrawals unauthorised, while jewellery sale proceeds remain available to creditors.
October 8, 2026   Notes Income Tax
Genuine Hardship in Delayed Revised Returns Requires Condonation Review Before Independent Examination of Exemption and Refund Claims
October 8, 2026   Notes Income Tax
Verified TDS deduction protects domestic taxpayers from denied credit, refund adjustment, and duplicate recovery despite deductor default.
October 8, 2026   Notes Indian Laws
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective justice.
October 8, 2026   Notes SEBI
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure penalties.
October 8, 2026   Notes Income Tax
Foreign LTC tax treatment requires TDS on known non-exempt travel claims despite recovery-related interim relief.
October 8, 2026   Notes GST
Extended GST limitation requires a notice to plead fraud, wilful misstatement or suppression with supporting factual particulars.
October 8, 2026   Circulars SEBI
Merchant banker appointment exemption permits eligible regulated listed issuers to privately place highly rated debt without appointing one.
October 8, 2026   Circulars Central Excise
Reassignment of pending legacy indirect-tax appeals directs listed matters to designated appellate Commissioners for Orders-in-Appeal.
October 8, 2026   Circulars Customs
Export Declaration Form authentication at Non-EDI Customs locations requires secure electronic forwarding to the designated Authorised Dealer.
October 8, 2026   Circulars Customs
Customs area declaration enables O Yard CFS to handle Kamarajar Port import, baggage and export cargo under prescribed procedures.

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Home › Highlights › SEBI › 2026 › October, 2026 › This
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SEBI

Schedule row 6 now permits a three-year post-Class XII...

Recruitment eligibility rules expand acceptable qualifications, define grade conversions, and remove the desirable experience requirement for legal-stream officers.

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SEBI October 12, 2026 Notifications
Schedule row 6 now permits a three-year post-Class XII graduation with at least 60% marks, subject to a 50% threshold for reserved SC/ST/PwBD posts, or specified postgraduate and professional qualifications. It prescribes conversion of aggregate grade points to percentages, including normalisation of non-10-point scales, and recognises qualifying foreign postgraduate credentials supported by specified equivalence certificates. The amendment removes the desirable requirement of two years' post-enrolment advocacy experience for Grade A legal-stream officers. It also revises approved postgraduate disciplines for the relevant specialist stream, adding areas such as public policy, securities markets and capital markets. The changes take effect upon Official Gazette publication.
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Acts Income Tax
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