Securities and Exchange Board of India
Company Law : Understand the nuances of signing board reports and financial statements under Companies Act and SEBI (LODR). Learn who must sign ...
SEBI : Discover the process and benefits of listing companies on India's stock exchanges, including the SME and Main Boards. Learn about ...
Finance : Explore the evolution of securitization and its impact on global finance, from unlocking illiquid assets to enhancing funding flex...
SEBI : Stay informed on SEBI's (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, Regulation 29: Disclosure of acquisit...
Goods and Services Tax : Discover the GST place of supply for custodial services provided by Indian banks to Foreign Portfolio Investors (FPIs), clarified ...
SEBI : Explore SEBI's proposal for summary proceedings in Intermediaries Regulations, aiming to expedite violations handling for market i...
SEBI : Explore SEBI proposal for a new asset class aimed at bridging the gap between Mutual Funds and Portfolio Management Services with ...
SEBI : SEBI seeks public feedback on proposed amendments to Master Circulars for InvITs and REITs regarding director nominations. Submit ...
SEBI : SEBI's draft circular on interest income from cash collaterals held by Clearing Corporations (CCs) invites public comments by July...
SEBI : Explore SEBI's MF Lite Regulations consultation paper proposing relaxed rules for passively managed mutual fund schemes to boost i...
SEBI : Explore the disclosure and compliance requirements for listed entities under SEBI regulations, including quarterly, half-yearly, a...
Income Tax : ITAT Ahmedabad overturns AO's decision, ruling that penny stock sale cannot be treated as unaccounted income if the purchase is ge...
SEBI : Supreme Court's landmark ruling in SEBI v. Abhijit Ranjan clarifies insider trading laws, emphasizing the importance of profit mot...
Income Tax : ITAT Ahmedabad held that addition u/s. 68 of the Income Tax Act towards long term capital gain treating sale of scrip as bogus on ...
SEBI : Bombay High Court held that minority shareholders of Bharat Nidhi Ltd. (BNL) are entitled to get documents related to proceedings ...
SEBI : Securities and Exchange Board of India (SEBI) has amended its regulations governing Real Estate Investment Trusts (REITs) with the...
SEBI : SEBI recognizes BSE as the Research Analyst and Investment Adviser Supervisory Body (RAASB and IAASB) for five years starting July...
SEBI : Explore the SEBI Infrastructure Investment Trusts (Second Amendment) Regulations 2024. Understand changes, implementation, and imp...
SEBI : SEBI updates Credit Rating Agencies Regulations, defining "liquid asset" and ensuring effective rating processes. Learn about the ...
SEBI : Explore SEBI's latest Master Circular on surveillance of securities markets, covering trading rules, insider trading regulations, ...
Compendium of Relaxation in relation to compliance with certain provisions of SEBI (LODR) Regulation 2015 due to COVID-19 virus pandemic S. No Circular Number Dated Link I SEBI/HO/CFD/ CMD1/CIR/P/ 2020/38 March 19,2020 https://taxguru.in/sebi/sebi-relaxes-certain-listing-regulation-due-covid-19-virus.html A Extension of timeline for filings S. No Regulation and associated filing Filing Relaxation w.r.t. the quarter / financial year ending […]
In order to have a uniformity in the recognition of organisation of valuers and the process of valuation of various assets of the organisation, the MCA has introduced for the valuation of any property, stocks, shares, debentures, securities or goodwill or any other assets or net worth of a company or its liabilities.
Background The duty to disclose “encumbrances” arose in 2009 when the Satyam scandal surfaced wherein the promoters had pledged their shares to financial institutions without the knowledge of the remaining shareholders. Thereafter, the norms regarding disclosure of encumbrances were tightened in the interests of investors and other stakeholders involved. SEBI has frequently broadened the definition […]
At a time when many listed entities are facing challenges to comply with the various provisions specified in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 (‘SEBI LODR’ or ‘LODR’) due to COVID-19 Pandemic, the Securities and Exchange Board of India (‘SEBI’) has provided additional relaxation pertaining to SEBI LODR […]
Relaxations Provided By SEBI In View of COVID-19 Pandemic SEBI (Listing Obligations And Disclosure Requirements) Regulations 2015 Vide Its Circular Dated May 12, 2020 Relaxations necessitating out of MCA circulars Regulation No. Requirement as per the LODR Relaxation in view of COVID-19 Pandemic Regulation 36 (1)(b) and (c) – Documents & Information to shareholders To […]
Insider Trading means buying or selling a security, in breach of a fiduciary duty or other relationship of trust and confidence, while in possession of material, nonpublic information about the security. One who has access to confidential information about company’s affair would have an unjust benefit over other investors.
SEBI vide Circular No. SEBI/HO/CFD/CMD1/CIR/P/2020/79 dated 12th May, 2020 provided Additional relaxation in relation to compliance with certain provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 – Covid-19 pandemic. Full text of the SEBI Circular is as follows:- Securities and Exchange Board of India CIRCULAR SEBI/HO/CFD/CMD1/CIR/P/2020/79 May 12, 2020 To All listed entities […]
Investors normally trade in securities using their own funds. Sometimes, based on the market conditions in stock exchange, they wish to trade beyond their owned resources. This type of trading in the securities is supported by the borrowing facility for funds and securities, in the system.
SEBI vide Circular No. SEBI/HO/CFD/DIL2/CIR/P/2020/78 dated 06th May, 2020 has issued Circular titled ‘Relaxations relating to procedural matters – Issues and Listing’ by which SEBI has granted the following one time relaxations from strict enforcement of certain regulations of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR Regulations), pertaining to Rights Issue opening […]
We have been receiving multiple questions related to Compliance audit requirement by SEBI Registered Investment Adviser. Based on that we have attempted to capture some of the common questions. Q 1. What is Compliance Audit? Ans: Basically Compliance Audit is checking of the compliances followed by the Investment Advisers as stated under SEBI (Investment Advisers) […]
