https://www.taxtmi.com/acts?id=53310 A stock exchange seeking notification as a recognised stock exchange for the purposes of section 2(92) must satisfy specified conditions in relation to trading in derivatives. The exchange must obtain and operate within the approval and guidelines of the Securities and Exchange Board of India, record and store client particulars including unique client identity number and Permanent Account Number, maintain a complete audit trail of cash and derivative market transactions for seven tax years, prevent erasure of registered transactions, allow modification only for genuine error, and submit monthly details of modified transactions in Form No. 1 within fifteen days of month-end. en-us Fri, 20 Mar 2026 17:31:40 +0530 Mon, 06 Apr 2026 11:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53310 A stock exchange seeking notification as a recognised stock exchange for the purposes of section 2(92) must satisfy specified conditions in relation to trading in derivatives. The exchange must obtain and operate within the approval and guidelines of the Securities and Exchange Board of India, record and store client particulars including unique client identity number and Permanent Account Number, maintain a complete audit trail of cash and derivative market transactions for seven tax years, prevent erasure of registered transactions, allow modification only for genuine error, and submit monthly details of modified transactions in Form No. 1 within fifteen days of month-end. Act-Rules Income Tax Fri, 20 Mar 2026 17:31:40 +0530 https://www.taxtmi.com/acts?id=53310