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 ...
Segregation of client collateral refers to the procedures that enable identification and protection of client collateral from- (i) misappropriation/ misuse by Trading Member (TM)/ Clearing Member (CM) and (ii) default of TM/CM and/or other In the past, there have been instances of misuse of client collateral by TM/CM.
Can Investment Adviser (IA) continue to collect performance-based fee whenever the same is due in terms of the agreement executed with Client, even if such fee is due on a date after March 31, 2021? lAs are not permitted to collect any fee other than the fee as specified in the aforesaid Circular. Further, lAs […]
SEBI has in recent past issued 4 Circulars on 29th April 2021 providing relaxation from SEBI Compliance. Article anslyses some of such relaxation in the article. 1. Relaxation of time limit for submission of Annual audited financial statements for entities who have listed their securities other than equity on Stock https://taxguru.in/sebi/sebi-relaxes-compliance-lodr-regulation-applicable-circulars.html Particulars Original Date Extended […]
PMLA and KYC compliance for an AIF (Alternative Investment Fund) INTRODUCTION KYC as a part of PMLA compliance is a mandatory compliance procedure that regulators in India have specified for Banks and financial intermediaries registered with these regulators. The KYC is one of the most vital compliance process for any institution dealing in the financial […]
SEBI notifies Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Second Amendment) Regulations, 2021 vide Notification No. SEBI/LAD-NRO/GN/2021/18 dated 5th May, 2021 to amend Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018. This article explains amendment vide SEBI (LODR) (second amendment) regulations, 2021 Earlier Now […]
Remuneration to Non Executive and Independent Director (NED & ID) after 18th March 2021 ♦ Non- Executive and Independent Director brings governance, transparency, independent and fair view in the Board and they are much needed in a company having losses. However Section 197 of the Companies Act, 2013 (CA 13), provided that the company can […]
Delhi Land and Finance Limited (hereon DLF) recently faced court battle with Security Exchange Board of India (hereafter SEBI) over a dispute regarding the information that DLF released in its red herring prospectus. SEBI contested that DLF retained the disclosure regarding three of its subsidiaries that SEBI said DLF had constructive control over.
SEBI notifies Securities and Exchange Board of India (Payment of Fees and Mode of Payment) (Amendment) Regulations, 2021 with effect from 5th May, 2021
SEBI notifies Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 wef May 5, 2021.
SEBI notifies Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Second Amendment) Regulations, 2021 with effect from 5th May, 2021
