Author Archive for: vishesh
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By CS Megha Saraf (firstname.lastname@example.org) Introduction The Securities Exchange Board of India (“SEBI”) formulated a Corporate Governance Committee (“CG Committee/ Committee”) under the Chairmanship of Shri Uday Kotak to amend/insert new provisions in the existing SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”). With a vision to enhance the standards of corporate governance […]
By Vinod Kothari & Company (email@example.com) Comprehensive changes were done in SEBI (Prohibition of Insider Trading) Regulations, 2015 (‘PIT Regulations’) vide SEBI (Prohibition of Insider Trading) Amendment Regulations, 2018 (effective from April 1, 2019). Recently, minor amendment has also been made in disclosure requirements by members of promoter group vide SEBI (Prohibition of Insider Trading) […]
Key changes Definition of bonds will not include debentures; Definition of debenture inserted which includes usance bills, commercial papers, certificate of deposits and other short terms instruments of original or initial maturity of one year or as provided by RBI. Definition under Act, 2013 categorically excludes instruments covered under Chapter III-D of RBI Act, 1939. […]
Taxation Tax Rates For Individuals For Corporates Income tax slab/ rate remains the same Turnover less than 250 cr to be taxed @ 25% Turnover more than 250 cr to be taxed @ 30% Income from house property Deduction amount of Rs 2 lakhs remain same in case of interest on […]