https://www.taxtmi.com/acts?id=32454 Significant beneficial owner (SBO) is an individual who, alone or acting together or through persons or trusts, holds specified indirect or combined direct and indirect rights in a reporting company-meeting threshold tests for shares, voting rights, distributable dividends, or exercising significant influence or control other than through direct holdings; direct holdings include registered or declared beneficial interests, while indirect holdings arise via members such as body corporates, HUFs, partnership entities, trusts, or pooled investment vehicles with specified indicia like majority stake, partner/trustee/beneficiary roles, or control positions. en-us Fri, 15 Jun 2018 16:04:32 +0530 Fri, 09 Jan 2026 14:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32454 Significant beneficial owner (SBO) is an individual who, alone or acting together or through persons or trusts, holds specified indirect or combined direct and indirect rights in a reporting company-meeting threshold tests for shares, voting rights, distributable dividends, or exercising significant influence or control other than through direct holdings; direct holdings include registered or declared beneficial interests, while indirect holdings arise via members such as body corporates, HUFs, partnership entities, trusts, or pooled investment vehicles with specified indicia like majority stake, partner/trustee/beneficiary roles, or control positions. Act-Rules Companies Law Fri, 15 Jun 2018 16:04:32 +0530 https://www.taxtmi.com/acts?id=32454