Clarification on 24A Annual Secretarial Audit Report
In response to queries on “Format for Annual Secretarial Audit Report and Annual Secretarial Compliance Report for listed entities and their material subsidiaries” notified by SEBI, the Bombay Stock Exchange (‘BSE”) clarified that: “Companies who have claimed exemption under Regulation 15(2) of SEBI (LODR) Regulations, 2015 and submitted Non-Applicability Certificate for Corporate Governance Report are […]
NCD listed entity disclosure – SEBI LODR Amendment
SEBI has notified amendment to Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, vide the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2019 published on 7th of May, 2019. The said amendments were brought about for: Entities having their NCDs listed, shall submit […]
GAAR and GST related compliance in Tax Audit Report Form 3CD deferred by CBDT till 31.03.2020
GAAR and GST related compliance in Tax Audit Report Form 3CD has been deferred by The Central Board of Direct Taxes till 31.03.2020 through Circular No. 9/2019. Previously, in 2018, a similar extension was given for inclusion of compliance with GAAR and GST in Revised Form 3CD till 31.03.2019 through Circular No. 6/2018. Form 3CD […]