https://www.taxtmi.com/notifications?id=147271 The amendments insert a definition of institutional investor by adopting the classification used under the capital-issue and disclosure requirements framework. They also exempt research analysts from maintaining call recordings of communications with institutional investor clients, while retaining the recording requirement for other client communications. The amendments take effect on the thirtieth day after publication in the Official Gazette. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 10:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147271 The amendments insert a definition of institutional investor by adopting the classification used under the capital-issue and disclosure requirements framework. They also exempt research analysts from maintaining call recordings of communications with institutional investor clients, while retaining the recording requirement for other client communications. The amendments take effect on the thirtieth day after publication in the Official Gazette. Notifications SEBI Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147271