https://www.taxtmi.com/acts?id=54852 Trading while in possession of material non-public information is prohibited for insiders, and such trading is presumed to be based on that information unless the insider explains the circumstances. Recognised explanations include informed transactions between equally informed insiders without breach of communication restrictions, statutory or regulatory obligations, compliant stock-option exercises, and pre-disclosed irrevocable trading plans. Non-individual insiders must establish effective separation of information holders from trading decision-makers and safeguards against information sharing. en-us Tue, 08 Sep 2026 11:15:48 +0530 Tue, 08 Sep 2026 11:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54852 Trading while in possession of material non-public information is prohibited for insiders, and such trading is presumed to be based on that information unless the insider explains the circumstances. Recognised explanations include informed transactions between equally informed insiders without breach of communication restrictions, statutory or regulatory obligations, compliant stock-option exercises, and pre-disclosed irrevocable trading plans. Non-individual insiders must establish effective separation of information holders from trading decision-makers and safeguards against information sharing. Act-Rules Indian Laws Tue, 08 Sep 2026 11:15:48 +0530 https://www.taxtmi.com/acts?id=54852