Home Highlights March 2020 Year 2020 This

You may also like:

1. Stewardship Code for all Mutual Funds and all categories of AIFs, in relation to their investment in listed equities

2. 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...

3. This circular from SEBI outlines the inclusion of mutual fund units under the purview of SEBI's Prohibition of Insider Trading Regulations, 2015, effective November 1,...

4. 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...

5. 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...

6. 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...

7. Payment due for the services rendered to the unitholders prior to the winding up - Even if a distributor renders some services to the unitholders after publication of...

8. Implementation of Circular on ‘Execution of ‘Demat Debit and Pledge Instruction’ (DDPI) for transfer of securities towards deliveries / settlement obligations and...

9. Extension of implementation date of Circular on ‘Review of Margin Framework for Cash and Derivatives segments (except for Commodity Derivatives Segment)’ - Circular

10. 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...

11. Master Circular consolidates SEBI circulars applicable to Mutual Funds. It supersedes previous Master Circular dated May 19, 2023, incorporating new circulars issued...

12. Implementation of circular on upstreaming of clients’ funds by Stock Brokers (SBs) / Clearing Members (CMs) to Clearing Corporations (CCs) - Circular

13. Section 43B inapplicable to LIC Mutual Fund as it is not a Public Financial Institution u/s 4A of Companies Act, 1956. List of Public Financial Institutions is...

14. Capitalization of the amount of interest disallowed u/s 36(1)(iii) - Here the assessee is claiming that if interest corresponding to investment in mutual funds is not...

15. Participation of Mutual Funds in Commodity Derivatives Market in India