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 ...
MCA in its attempts to streamline compliance requirements under Companies Act, 2013 and in order to remove certain discrepancies therein came up with Companies (Amendment) Act, 2017
In the backdrop of several highlighted instances of suspected leakage of unpublished price sensitive information (UPSI) and suspected trades on the basis of such information by persons privy to such information SEBI has issued the SEBI (Prohibition of Insider Trading) Amendment Regulations, 2018 on 31st December, 2018 and the amendments will take effect from 1st […]
CS Chintan Doshi Synopsis of SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2018 Dated 31-12-18, Effective From 01-04-2019 1. The definition of “promoter” and “promoter group category” to be read as per SEBI (ICDR) REGULATIONS, 2018 in place of 2009. Definitions are as follows: “promoter” shall include a person: i) who has been named as […]
Recently, SEBI mandated issue of securities in dematerialised form and directed Board of directors to abstain from approving any physical transfer w.e.f. October 2, 2018 in case of unlisted public companies and w.e.f. April 1, 2019 in case of entities having its specified securities listed on stock exchange. Depositories viz. NSDL and CDSL facilitate holding […]
In a major move taken by the capital market regulator, SEBI, it has given a big relief to the investors at large who are still holding the physical shares of the listed companies but have not converted them into Demat format till date and the last date to convert such shares was 5th December, 2018 […]
SEBI comes out with format for annual secretarial audit of listed entities and their material subsidiaries Sebi on February 8, 2019, came out with the format for listed entities for preparing their annual secretarial audit and compliance reports to implement the recommendations put forth by the Kotak Committee with regard to Secretarial Audit. Every listed […]
The SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 have been amended to include the following Regulation: 24A: Secretarial Audit Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, a secretarial audit report, given by a company secretary in practice, in such form as […]
Definition of Frequently Traded Shares and Calculation of Weighted Average Number of Total Shares As per the Securities And Exchange Board Of India (Substantial Acquisition Of Shares And Takeovers) Regulations, 2011 Frequently Traded Shares means shares of a target company, in which the traded turnover on any stock exchange during the 12 calendar months preceding the calendar […]
Consultation Paper on Amendment of SEBI (Infrastructure Investment Trusts) Regulation, 2014 and SEBI (Real Estate Investment Trusts) Regulation, 2014
Guidance Note on Reports in Company Prospectuses (Revised 2019) Readers may note that this Guidance Note supersedes the Guidance Note on Reports in Company Prospectuses (Revised 2016) issued by the ICAI in December 2016. The ‘Guidance Note on Reports in Company Prospectuses’ provides guidance to the practitioners in case of engagements which require them to […]
