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 ...
Role of Compliance Officer under SEBI (Prohibition of Insider Trading) Regulations, 2015 SEBI (Prohibition of Insider Trading) Regulations, 2015 “Regulations” has always posed challenges for the Compliance Officers to implement and ensure compliance. Adherence with these regulations primarily depends on the employees of the Company, connected persons and other such person who is privy to […]
Analysis of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 i.e. SEBI (LODR) Regulations, 2015 Introduction LODR is one of the most important regulation mandated by Securities and Exchange Board of India to enable transparency and fair disclosures by all listed entities in India. Under regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, […]
Advisory on disclosure of material impact of COVID–19 pandemic on listed entities under SEBI (LODR) Regulations, 2015 In view of the COVID 19 Pandemic, SEBI has granted several relaxations to the listed entities in terms of timelines for filing of various reports/disclosures under LODR Regulations. As it is important for investors and stakeholders of a […]
Subject to the current situation due to COVID-19 SEBI has decided to grant the one time relaxations from strict enforcement of the certain requirements of SEBI (Issue of Capital and Disclosure requirement) Regulations 2018, relating to the Right Issue upto 31.07.2020.
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.
