Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
Closing Auction Session (CAS) rules establish a 10-minute session from 3:30 p.m. to 3:40 p.m., with system-driven random closure of order entry, CAS-based closing-price dissemination, and a post-close cash session. CAS reference prices will use VWAP from the final 15 minutes of continuous trading, with prescribed last-traded-price and previous closing-price fallbacks. Only limit and market orders may be placed; stop-loss and new iceberg orders are prohibited. Qualifying pending iceberg orders will transition as fully disclosed limit orders with specified time priority. Expiring index and stock derivative settlement prices will be based on VWAP during the final 30 minutes of continuous cash trading, across exchanges for stock contracts. Most changes apply from December 7, 2026, while order-transition changes apply from February 8, 2027.
Closing Auction Session (CAS) rules establish a 10-minute session from 3:30 p.m. to 3:40 p.m., with system-driven random closure of order entry, CAS-based closing-price dissemination, and a post-close cash session. CAS reference prices will use VWAP from the final 15 minutes of continuous trading, with prescribed last-traded-price and previous closing-price fallbacks. Only limit and market orders may be placed; stop-loss and new iceberg orders are prohibited. Qualifying pending iceberg orders will transition as fully disclosed limit orders with specified time priority. Expiring index and stock derivative settlement prices will be based on VWAP during the final 30 minutes of continuous cash trading, across exchanges for stock contracts. Most changes apply from December 7, 2026, while order-transition changes apply from February 8, 2027.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
