EPFO issues guidelines restricting use of exempted Trusts’ reserves for interest credits above EPFO rates. Non-compliance will result in audit scrutiny.
SEBI extends the deadline for annual disclosures and impact reports by Social Enterprises on the Social Stock Exchange for FY 2023-24 to January 31, 2025.
IFSCA issues guidelines for finance companies on sharing office space or manpower for ship leasing activities in the International Financial Services Centre.
SEBI extends relaxations for listed entities on sending physical copies of financial statements for AGMs held till September 30, 2025.
NFRA reiterates that auditors shall understand their responsibility under CA 2013 and SA 600 with their concomitant responsibilities in related SAs such as SA 200, SA 220 (Revised), SA 230, SA 240, SA 300, SA 315 (Revised 2019), SA 320, SA 330, SA 450 and SA 701 towards obtaining sufficient and appropriate evidence in support of the auditor’s opinion on the group financial statements and carry out audit procedures accordingly.
CBDT issues comprehensive guidelines for condonation of delay in filing returns claiming refunds or losses under Section 119(2)(b) of the Income-tax Act, 1961.
SEBI circular outlines measures to enhance investor protection and market stability in equity index derivatives, effective from November 2024 to April 2025.
SEBI’s October 2024 circular revises stress testing methodologies for equity derivatives, enhancing credit risk assessment and Core SGF requirements.
BSE announces a single filing system via API integration for equity and debt listed companies, effective October 1, 2024. Filing details for dual-listed entities.
IFSCA introduces a Single Window IT System for application processing in GIFT IFSC, simplifying registrations with various regulatory authorities.
