Securities and Exchange Board of India
CA, CS, CMA : Major rulings and notifications clarified tax treatment, compliance timelines, and financial regulations. The updates emphasize ef...
SEBI : Regulation 31A lays down strict eligibility and compliance requirements for promoter reclassification. The key takeaway is that lo...
CA, CS, CMA : The update discusses GST rulings on ITC and refunds, income tax relief interpretations, and insolvency reforms. It also covers dis...
Income Tax : Explains how commission-driven incentives in banks lead to mis-selling of financial products. Highlights the need for structural r...
SEBI : Explains mandatory quarterly disclosures under SEBI LODR, including financial results, governance reports, and shareholding patter...
SEBI : The consultation highlights that existing net worth calculations based on retained client funds are no longer effective. A revised...
SEBI : The draft circular addresses issues in managing unpaid client securities and proposes changes to the existing pledge framework. It...
Finance : The agreements introduce structured protocols for intelligence sharing and monitoring compliance under PMLA. The ruling highlights...
SEBI : The issue involved misuse of telecom resources in financial scams. The MoU establishes real-time data sharing to enable early dete...
SEBI : The issue concerns multiple filings of the same disclosures on different stock exchanges. The framework enables a single filing sy...
SEBI : The issue was whether failure to refund investor funds is time-barred. The Court held it is a continuing offence, rejecting the li...
Company Law : Supreme Court held that diversion of funds raised through preferential allotment for purposes other than those stated in offer doc...
SEBI : Calcutta High Court directs SEBI to accept Priya Ranjan Sah's payment, citing a one-day delay as not warranting prolonged litigati...
SEBI : SEBI penalty on Deccan Chronicle's Company Secretary overturned. Tribunal rules Company Secretary not responsible for verifying au...
SEBI : SEBI prosecutes directors of Gujarat Arth Ltd for market manipulation and fraudulent trading under SEBI Act....
SEBI : The issue was compliance timeline under amended DT regulations. SEBI extended the deadline to October 2026 due to implementation c...
SEBI : The event underscored that increasing retail participation must be matched with stronger investor awareness and safeguards. It emp...
SEBI : SEBI addressed concerns over high funding costs caused by gross settlement requirements. It permitted netting for outright transac...
SEBI : SEBI clarified that only a body corporate can act as a sponsor under MF Regulations 2026. A family trust, not being a body corpora...
SEBI : SEBI reduced the threshold under Regulation 10(c) from ₹2 lakh to ₹1,000, easing compliance requirements. The move simplifies ...
Trading in EGR segment shall be permitted from Monday to Friday. Stock exchanges can set their trading hours within the time limit of 9:00AM to 11:30PM / 11:55PM (as per US day light savings in Spring/ Fall Season).
What is SME Exchange ? SME exchange is a stock exchange for trading the shares of small and medium enterprises who otherwise would find it difficult and costly to get listed in the main board of a recognized stock exchange as per SEBI (ICDR) Regulations, 2018. Stock Exchange for SME ? There are currently 2 […]
The Securities and Exchange Board of India (SEBI) vide its circular no. SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021, consolidated existing procedures pertaining to issue and listing of Non-convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper (Operational Circular). Further, to bring uniformity in requirements and based on feedback from market participants, SEBI […]
Once you plan to undertake activities of a Research Analyst, before starting to offer your services you need to get yourself registered with SEBI as a Research Analyst/ Research Entity. Registration is a straight forward process though dedicated online portal. The process is completely online and transparent. Questions you encounter once you decide to act […]
It has been decided that the AMCs of mutual funds shall be required to constitute an Audit Committee. The role, responsibility, membership and other features of the Audit Committee of AMC are detailed in this circular.
A Private Listed InvIT may convert into a Public InvIT on making a public issue of units through a fresh issue and/or an offer for sale in terms of the InvIT Regulations in the manner provided at Annexure – A.
One of the important compliance for listed companies on quarterly basis is approval of quarterly financial results. The author has tried to discuss the complete procedure of approval of quarterly financial results by listed company along with draft resolution. The quarterly/ year to date financial results may be either audited or unaudited subject to following […]
SEBI vide notification dated January 25, 2022 amended SEBI (Mutual Funds) Regulations, 1996 (MF Regulations), which, inter-alia, mandated that the AMCs shall prepare the Financial Statements and Accounts of the Mutual Fund Schemes in accordance with IND AS with effect from April 01, 2023.
Section 2(1) of Companies Act, 2013 defines an abridged prospectus as a memorandum containing such salient features of a prospectus as may be specified by Securities and Exchange Board India by making regulations in this behalf.
No Objection Certificate (NOC) from the lending scheduled commercial banks/ financial institutions/ debenture trustees, from not less than 75% of the secured creditors in value.
