https://www.taxtmi.com/circulars?id=68801 SEBI requires reporting entities to use the "TLH" (Transmission to Legal Heirs) reason code when reporting nominee-to-legal-heir securities transmissions to tax authorities to enable correct application of Income Tax Act provisions and avoid provisional capital gains assessment; existing procedural rules for transmission under listing regulations and RTA master circular continue to apply and entities must update systems accordingly. en-us Fri, 19 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68801 SEBI requires reporting entities to use the "TLH" (Transmission to Legal Heirs) reason code when reporting nominee-to-legal-heir securities transmissions to tax authorities to enable correct application of Income Tax Act provisions and avoid provisional capital gains assessment; existing procedural rules for transmission under listing regulations and RTA master circular continue to apply and entities must update systems accordingly. Circulars SEBI Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68801