<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Aggravating Factors (A)</title>
    <link>https://www.taxtmi.com/acts?id=56600</link>
    <description>Settlement amount calculation applies aggravating factors at a base value of 0.20 for each applicable factor, subject to a maximum of five factors. Factors include obstruction of examinations or proceedings, misleading or withheld information, prolonged misconduct, significant client loss, disregard of prior guidance, sophisticated planning, market infrastructure or liquidity jeopardy, abuse of trust or special skill, key-operator status, financial benefit, repetitive default, and reckless compliance failures. Search and seizure and other appropriate case-specific circumstances may also be considered.</description>
    <language>en-us</language>
    <pubDate>Fri, 09 Oct 2026 14:23:21 +0530</pubDate>
    <lastBuildDate>Fri, 09 Oct 2026 14:23:21 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=928895" rel="self" type="application/rss+xml"/>
    <item>
      <title>Aggravating Factors (A)</title>
      <link>https://www.taxtmi.com/acts?id=56600</link>
      <description>Settlement amount calculation applies aggravating factors at a base value of 0.20 for each applicable factor, subject to a maximum of five factors. Factors include obstruction of examinations or proceedings, misleading or withheld information, prolonged misconduct, significant client loss, disregard of prior guidance, sophisticated planning, market infrastructure or liquidity jeopardy, abuse of trust or special skill, key-operator status, financial benefit, repetitive default, and reckless compliance failures. Search and seizure and other appropriate case-specific circumstances may also be considered.</description>
      <category>Act-Rules</category>
      <law>SEBI</law>
      <pubDate>Fri, 09 Oct 2026 14:23:21 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/acts?id=56600</guid>
    </item>
  </channel>
</rss>