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. 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...

3. 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...

4. 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...

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

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

7. 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...

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

9. Filing of Advertisements under SEBI (Mutual Funds) Regulations, 1996

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

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

12. Nature of Income – Mutual funds sold - business income or capital gains - units of mutual funds are not freely transferable nor tradable and thus cannot be categorized...

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

14. Correct head of income - interest on FD and gain of sale of mutual funds invested out of unutilized borrowed fund - interest/gains earned by the assessee company during...

15. Extension of e-payment deadline and of banking hours - agency banks to remain open on 30th and 31st March for full day - Circular