Home Highlights May 2019 Year 2019 This

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1. SEBI issued a circular to promote ease of doing business for mutual funds investing in commodities and overseas securities. The circular modifies clauses in the Master...

2. Securities and Exchange Board of India (Mutual Funds) (Fourth Amendment) Regulations, 2018

3. Securities and Exchange Board of India (Mutual Funds) (Third Amendment) Regulations, 2018

4. Risk Management and Inter-bank Dealings: Revised guidelines relating to participation of a person resident in India and Foreign Portfolio Investor (FPI) in the Exchange...

5. The definition of "Specified Mutual Fund" u/s 50AA is proposed to be amended to provide clarity regarding the proportion of investment in debt and money market...

6. The Master Circular for Commodity Derivatives Segment issued by SEBI consolidates circulars up to March 31, 2023. It replaces previous circulars and applies to stock...

7. SEBI has issued a Master Circular dated August 04, 2023, revising guidelines for the Investor Protection Fund (IPF) and Investor Services Fund (ISF) for stock exchanges...

8. Review of Margin Framework for Commodity Derivatives Segment

9. SEBI issued a circular modifying the staggered delivery period in commodity futures contracts. The revision mandates a minimum staggered delivery period of three working...

10. Redemption of units of mutual funds - capital gain or business income - the intention for purchase of mutual funds was only for the purpose of investment and held for...

11. Interest incurred claimed as a deduction u/s. 57(iii) out of interest earned from mutual funds - In our opinion, unless funds are borrowed for making deposit to earn...

12. Addition u/s 43(5) - Loss in commodity derivatives trading business was non-speculative - Reading clause (e) of the first proviso to section 43(5), and sections 70(1)...

13. Short term capital gain - sale of units of mutual funds - Article 13(4)/13(5) of DTAA of India-UAE - the gains arising from transfer of units of mutual funds should not...

14. SEBI issued a circular on eligibility criteria for launching Options with Commodity Futures as underlying by Stock Exchanges with commodity derivative segments. The...

15. The case deals with the applicability of Section 54EC of the Income Tax Act, which provides exemption from capital gains tax if the gains are invested in specified bonds...