The adjudicating authority held that delay in filing return of allotment attracts penalty under Section 42, but relief under Section 446B applies where the entity qualifies as a small company.
Unsigned financial statements uploaded with statutory filings were held non-compliant. Liability was fixed on the certifying director under the Companies Act.
SEBI has operationalised Regulation 11B by prescribing half-yearly disclosure timelines and formats for SDIs. The framework becomes effective from the end of March 2026.
NFRA requires statutory auditors to assemble, archive, and submit audit files promptly, ensuring audit documentation is authentic, complete, and retrievable under professional standards.
The issue addressed is funding public health and national security through a targeted levy. The Act introduces a capacity-based cess on manufacturing machines and processes, starting with pan masala.
IRDAI penalized a health insurer Rs. 1 crore for failing to provide clear claim details, ombudsman information, and proper documentation in cashless settlements, highlighting the importance of transparent policyholder communication.
The Bill consolidates multiple decades-old securities laws into a single code to address technological change and evolving market practices. It aims to simplify compliance while strengthening investor protection and regulatory governance.
The ruling allows monetary incentives for PoPs facilitating NPS enrolments via FPOs, addressing higher outreach costs and improving last-mile pension access.
The notification deals with updating tariff benchmarks for oils, metals, and areca nuts. It confirms that customs duty will be levied based on the revised values from the notified date.
This notification clarifies the conditions under which a development authority qualifies for tax exemption. The ruling highlights that continued constitution under the relevant State law is mandatory to retain benefits.
