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Judicial Insight
M/S. Recaero India Private Limited vs. The Union Of India (W.P. No.18486/2012)
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The Employees’ Provident Fund Organisation (EPFO) has introduced key changes to simplify and expedite the process of updating bank account details linked with the Universal Account Number (UAN). These reforms are applicable to all EPF members and registered employers and are aimed at improving service efficiency, reducing dependency on documentation, and enhancing digital convenience.
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The Reserve Bank of India (RBI) has released the revised investment limits for Foreign Portfolio Investors (FPIs) in debt instruments for the financial year 2025–26, alongside the updated guidelines for participation in Credit Default Swaps (CDS). This circular also outlines the total permissible investment levels across various categories and emphasizes the continued applicability of the Fully Accessible Route (FAR) for specific eligible securities.
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Entities desirous of registration as a Finance Company/Finance Unit under the IFSCA (Finance Company) Regulations, 2021 to carry out GRCTC activities. Existing registered Finance Companies/Units in IFSCs already engaged in or seeking to engage in GRCTC activities.
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All exporters availing of RoDTEP (Remission of Duties and Taxes on Exported Products) benefits for the Financial Year 2023-24.
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The Reserve Bank of India (RBI) issues the Master Direction on Export of Goods and Services to oversee foreign exchange dealings associated with the export of goods and services from India. It operates according to Section 7, Sections 10(4), and 11(1) of the Foreign Exchange Management Act (FEMA), 1999, along with relevant regulations such as the FEMA (Current Account Transactions) Rules, 2000, and FEMA Notification No. 23(R)/2015-RB. The Master Direction brings together regulatory guidelines and reporting requirements for Authorized Dealer Category-I (AD-I) Banks and exporters, ensuring adherence to India's foreign trade and exchange control regulations.
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The circular issued by AMFI provides clarity on the time limit for the renewal of ARN (AMFI Registration Number) and the payment of commission to Mutual Fund Distributors (MFDs) for business procured before the expiry of ARN validity.
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Vaibhav Goel vs Deputy Commissioner of Income Tax on 20 March 2025.
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