SEBI Master Circular on Surveillance of Securities Market
SECURITES AND EXCHANGE BOARD OF INDIA
MASTER CIRCULAR
SEBI/HO/ISD/ISD/CIR/P/2021/22
March 01, 2021
To
1. All Recognized Stock Exchanges
2. All Depositories
3. All Listed Companies
4. All Market Intermediaries registered with SEBI under Section 12 of the SEBI Act, 1992
5. Fiduciaries as per SEBI (Prohibition of Insider Trading) Regulations, 2015
Dear Sir/Madam,
1. Securities and Exchange Board of India (SEBI) from time to time, has been issuing various circulars for effective surveillance of the securities market.
2. In order to enable the users to have an access to all the applicable circulars at one place, the Master Circular on Surveillance of Securities Market has been prepared.
3. This Master Circular is a compilation of the circulars issued by Integrated Surveillance Department, which are operational as on date of this circular.
4. The list of applicable Circulars has been appended. In case of any inconsistency between the Master Circular and the applicable circulars, the content of the relevant circular shall prevail.
Sale of flats in a real estate project held capital gains as intention of the assesee was to hold that…
Merely because interest liability was recognised by journal entries at the close of the year, it does not make expenditure…
Addition for cash deposits in bank account which were immediately transferred to other accounts deleted in absence any enquiry by…
ITAT disallows 6% for alleged bogus purchases as purchases from unregistered dealers could not be ruled out. In a recent…
CBDT Circular can’t restrict powers of Income Tax Authority u/s 119(2)(b) to condone delay beyond six years In a recent…
Benefit of the cash bought at the time of migration from Pakistan allowed as assessee fulfilled conditions of CBDT Circular…