https://www.taxtmi.com/circulars?id=66770 Mandates look through reporting by FPIs that meet specified concentration or aggregate AUM criteria, requiring granular identification of all entities and natural persons with ownership, economic interest, or control, subject to exemptions for defined investor categories and independent validation by DDPs/custodians; sets timelines to realign holdings, prescribes account blocking, registration invalidation and exit procedures for non compliance, voting restrictions during exit, and requires operational SOPs, freeze codes and public repositories to monitor and enforce compliance. en-us Thu, 24 Aug 2023 00:00:00 +0530 Thu, 07 Aug 2025 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66770 Mandates look through reporting by FPIs that meet specified concentration or aggregate AUM criteria, requiring granular identification of all entities and natural persons with ownership, economic interest, or control, subject to exemptions for defined investor categories and independent validation by DDPs/custodians; sets timelines to realign holdings, prescribes account blocking, registration invalidation and exit procedures for non compliance, voting restrictions during exit, and requires operational SOPs, freeze codes and public repositories to monitor and enforce compliance. Circulars SEBI Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66770