Home Highlights March 2020 Year 2020 This

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1. Amendments to guidelines for rights issue, preferential issue and institutional placement of units by a listed REIT - Circular

2. Guidelines for preferential issue of units and institutional placement of units by a listed Infrastructure Investment Trust (InvIT)

3. Guidelines for preferential issue of units and institutional placement of units by a listed Real Estate Investment Trust (REIT)

4. Oppression and Mismanagement - Issue of Right Shares - subsequent Rights Issue during the pendency of 1st Rights Issue - gross under-subscription of the rights issue -...

5. Institutional Mechanism for Forming Departmental View on Contentious Legal Issues - Order-Instruction

6. Statutory Auditors’ Responsibilities in relation to Fraud in a Company - NAFRA issued certain guidelines.

7. Guideline Issued by The Institute of Chartered Accountants of India - Notification

8. CBEC issues General guidelines for implementation of e-payment of refund/ rebate

9. Recovery of dues against customs duty - Preferential right of secured creditors over hypothecated movable property - The provision of Section 142A of the Customs Act,...

10. Recovery proceedings of tax dues - preferential right - secured creditors - Income Tax Department’s preferential right to recovery of debts over other creditors is...

11. Effective date of certain Amendments - An issue made through book building process / Allotment, the allocation in the non-institutional investors - Securities and...

12. Effect of amendment in Section 153C w.e.f .1st June, 2005 - law applicability on search prior to amendment and notice u/s 153C issued after amendment - amendment brings...

13. Revision u/s 263 - Penny stock purchases - penny stock SOP guidelines have been issued by CBDT only in respect of listed scrips. - The scrip in question is not listed in...

14. Amendment of Appendix 2B [List of Agencies Authorised to issue Certificate of Origin (Preferential)] of Foreign Trade Policy, 2015-2020. - Public Notice

15. Validity of reopening of assessment - period of limitation to issue notice - validity of a notice issued under Section 148/148A - scope of Taxation and other laws...