Conclusion: Assessee could not have been subjected to additions in case of search/survey operations merely on basis of statement recorded under section 132 (4) unless and until some corroborative ...

Conclusion: Refund for unutilized Input Tax Credit ( ITC ) could only be claimed under specific circumstances prescribed ...

Measures for Reforms to Debenture Trustees Regulations including towards Ease of Doing Business 1.1. This Board Memorandum proposes amendments to the SEBI (Issue and Listing of Non-convertible ...

Currently, the Corporate Governance norms are applicable on the basis of the outstanding value of listed non-convertible debt securities 2 and an entity is identified as HVDLE as and when it hits the ...

Regulations, 2008 1. Objective 1.1. This Board Memorandum proposes amendments to SEBI (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008 ( hereinafter referred ...

Measures towards Ease of Doing Business for ESG Rating Providers (ERPs) 1.1. This Board Memorandum proposes amendments to the SEBI (Credit Rating Agencies) Regulations, 1999 ( “CRA Regulations”) to ...

1.1. This Board Memorandum proposes amendments to the SEBI (Real Estate Investment Trusts) Regulations, 2014 (“REIT Regulations”) to introduce measures for Ease of Doing Business (“EoDB”) for Small ...

Securities and Exchange Board of India (SEBI) has proposed amendments to the SEBI (Depositories and Participants) Regulations, 2018, to improve compliance and consistency in payment processes. These ...

4.6.1.1. SEBI circular dated July 12, 2023, mandates reasonable assurance for BRSR Core, beginning with top-150 listed entities (by market capitalization) from FY 2023–24 and gradually extended to the ...

This memorandum seeks approval of the Board for amendments to the SEBI (Mutual Funds) Regulations, 1996 (hereinafter referred to as ‘MF Regulations’) to specify timelines for deployment of funds ...

SEBI proposes amendments to existing regulations to assign responsibility for the use of artificial intelligence (AI) tools by Market Infrastructure Institutions (MIIs), registered intermediaries, and ...

2.1. Transparency, accountability, and stakeholder participation are fundamental principles of modern regulatory governance. As a statutory body, SEBI’s legislative powers involve making of ...