SEBI Listing Obligations & Disclosure Requirements 5th Amendment Regulations 2021
SEBI has amended the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by notifying the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2021. The Amendments come into force from 7th September 2021.
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- AO erred in reopening assessment on a wrong finding of fact and conclusion thereof
- CBDT extends due date for AY 2025-26 of audit reports to 10.11.2025 & d ITRs to 10.12.2025
- Onus to prove bad financial condition is on assessee in prosecution proceedings u/s 276B
- Security guard expenses disallowed as deduction from capital gain from sale of plot
- Penalty u/s 270A @ 200% upheld for claiming fake deductions under Chapter VIA
