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Archive: 30 June 2022

Posts in 30 June 2022

Modification in Cyber Security/resilience framework for Stock Brokers / Depository Participants

June 30, 2022 759 Views 0 comment Print

All Cyber-attacks, threats, cyber-incidents and breaches experienced by Stock Brokers / Depositories Participants shall be reported to Stock Exchanges / Depositories & SEBI within 6 hours of noticing / detecting such incidents or being brought to notice about such incidents.

SEBI amends format of Statement showing shareholding pattern of Public shareholder/foreign ownership limits

June 30, 2022 7986 Views 0 comment Print

i. In the disclosure of public shareholding, names of the shareholders holding 1% or more than 1% of shares of the listed entity is to be disclosed. ii. Names of the shareholders who are persons acting in concert, if available, shall be disclosed separately.

Implementation of Circular on ‘Execution of ‘Demat Debit & Pledge Instruction’ extended

June 30, 2022 393 Views 0 comment Print

Securities and Exchange Board of India Circular No. SEBI/HO/MIRSD/DoP/P/CIR/2022/91 | Dated: June 30, 2022 To, All Depositories All Recognised Stock Exchanges Dear Sir/Madam, Sub: Implementation of Circular on ‘Execution of ‘Demat Debit and Pledge Instruction’ (DDPI) for transfer of securities towards deliveries / settlement obligations and pledging / re-pledging of securities’ – Extension SEBI vide […]

Technical Know-How Fees Is allowable Revenue Expenditure

June 30, 2022 1455 Views 0 comment Print

Dive into the ITAT Delhi judgment on ACIT vs. Voith Paper Fabrics, addressing the treatment of technical know-how fees as revenue or capital expenditure.

Regulatory framework for e-commerce exports of jewellery through Courier mode

June 30, 2022 3108 Views 0 comment Print

Re-imports of jewellery exported using the courier mode on ECCS through an e- commerce platform and returned through the same platform, on ECCS, is being enabled in certain situations subject to certain conditions or restrictions

FAQ’s- Disclosure of holding of specified securities and Holding of specified securities in dematerialized form

June 30, 2022 5340 Views 0 comment Print

National Stock Exchange of India Circular Ref. No.: NSE/CML/2022/31 | Date: June 30, 2022 The Company Secretary All Listed Companies Subject: FAQ’s – Disclosure of holding of specified securities and Holding of specified securities in dematerialized form Dear Sir/ Madam, This is in furtherance to the circular number SEBI/HO/CFD/PoD-1/P/CIR/2022/92 dated June 30, 2022 in relation […]

Mandatory Inquiry/Investgation By Magistrate Before Process Issuance U/S 202 Crpc

June 30, 2022 22938 Views 0 comment Print

Understanding the importance of mandatory inquiry by magistrate before process issuance under Section 202 Crpc. Protecting innocent individuals from harassment.

Section 271AAB penalty not valid if AO not mention specific default of assessee

June 30, 2022 2199 Views 0 comment Print

Explore Mahaveer Prasad Agarwal vs. DCIT case at ITAT Jaipur, analyzing discretionary penalties under sections 271AAB and 271 of the Income Tax Act.

Brief Practical Guide on Implementation of Section 194R TDS on Benefit or Perquisite W.E.F 1-7-2022

June 30, 2022 10404 Views 0 comment Print

Understanding the implementation of Section 194R TDS on benefit or perquisite. Learn about the legal provisions and tax rates effective from July 2022.

Five Years of GST – Issues And Challenges

June 30, 2022 26868 Views 0 comment Print

Celebrate 5 years of GST with us. Explore the challenges and issues faced during the implementation of this revolutionary tax system.

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