Authorities cannot insist on adding an irrevocable clause in trust deeds for Section 12A renewal when the trust is otherwise legally irrevocable. Renewal should depend on substance, not form.
SEBI revised the technical glitch framework to ease compliance for stock brokers. Smaller brokers are largely excluded, significantly reducing regulatory burden.
The notification expands the list of designated Food Safety Officers, strengthening enforcement and monitoring of fortified rice standards.
The government brought four labour codes into force, replacing 29 laws. The move streamlines compliance, improves social security, and modernises labour regulation.
The rules require robust risk management, cybersecurity, record-keeping, and continuous surveillance to curb fraud and market abuse.
ROC Chennai held that listed companies must appoint an internal auditor under Section 138. Non-compliance over multiple years resulted in penalties on directors.
ROC Chennai held that non-filing of the secretarial audit report violates Section 204. Directors were penalised for prolonged non-compliance across multiple years.
NFRA held that weak, undocumented communication between auditors and governance bodies violates auditing standards and governance duties, requiring structured two-way engagement.
Description: Detailed rules explain eligibility, timelines, and limits for the New Enrolment Incentive. Pension funds must meet the 80% new-subscriber threshold to qualify.
The ICAI has simplified age calculations for CPE compliance by allowing members to move into a lower-hour bracket in the same year they reach a milestone age. This guide details the 40, 30, 20, and 10-hour slabs based on the latest 2026 professional standards.
