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 ...
Pursuant to detailed analysis as brought out above, it is established that reversal trades are not normal transactions and it clearly demonstrates beyond reasonable doubt that the Noticee had intentionally executed these trades and manipulated the volume by artificial trading pattern in the contract ‘HPCL15FEB600.00CE’ where the trades executed by the Noticee during the Investigation […]
The objective of Consultation Paper regarding developing ‘One Commodity One Exchange’ is to solicit comments/views from the public on the proposal regarding developing the concept of ‘One Commodity One Exchange’ so as to reduce fragmentation of liquidity and help every stock exchange to develop an exclusive set of un-fragmented liquid contracts.
What is an Alternate Investment Fund (AIF) Fund established or incorporated in India Privately pooled investment vehicle which collects funds from investors, whether Indian or foreign To invest in accordance with a defined investment policy for the benefit of its investors. Category of AIF Category I AIF: Venture capital funds Angel Funds SME Funds Early […]
Amendments Related to Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (LODR Regulations) vide SEBI (Listing Obligations And Disclosure Requirements) (Fifth Amendment) Regulations, 2021 SENBI has recently notified SEBI (Listing Obligations And Disclosure Requirements) (Fifth Amendment) Regulations, 2021 vide Notification No. SEBI/LAD-NRO/GN/2021/47 Dated: 7th September 2021. Article explains Amendments Related to […]
Introduction As per Section 172 of the Indian Contract Act, 1872 [ICA], pledge is a form of bailment where a debtor transfers their possession of an asset to the creditor as a security until the repayment of debt or fulfillment of promise. In India, it is a common practice for promoters of listed companies to […]
The key synopsis of the Article encompassing November, 2021 updates is as under: 1. SEBI has notified SEBI (LODR) (Sixth Amendment) Regulations, 2021 to significantly widen and strengthen the ambit of Regulations with respect to Related party(ies) and Related Party Transactions (RPTs) w.e.f. 01st April, 2022 including requiring certain RPTs of Subsidiary Companies requiring approval […]
What is a Takeover? A takeover occurs when one company, known as the acquirer makes a successful bid to assume control of or acquire another company, also known as the target. A takeover can be done by purchasing majority share in target firm or commonly through the process of mergers and acquisitions.[1] Evolution of the […]
The concept of a Social Stock Exchange (SSE) is rather new. It is a mechanism that allows companies engaging in work for the betterment of the society to raise finance in an environment that is quite similar to that of a stock market.
In order to facilitate investor awareness about various activities where an investor has to deal with DTs for availing various services, SEBI has developed an Investor Charter for DTs, inter-alia detailing the services provided to Investors, timelines for various DT services provided, Rights and Obligations of Investors and Grievance Redressal Mechanism.
Securities and Exchange Board of India MASTER CIRCULAR SEBI/HO/DDHS/DDHS_Div3/P/CIR/2021/673 November 29, 2021 All Infrastructure Investment Trusts (“InvITs”) All Parties to InvITs All Recognised Stock Exchanges All Merchant Bankers and other Intermediaries Madam/ Sir, Sub: Master Circular for Infrastructure Investment Trusts (InvITs) 1. For effective regulation of Infrastructure Investment Trusts, Securities and Exchange Board of India […]
