This consultation paper proposes amendments to rules governing Unique Client Code (UCC) modification, aiming to facilitate smoother operations for specific market participants. The primary objective ...

A robust understanding of the import export code modification process is vital for businesses engaged in international trade. The IEC serves as a unique identifier for a business, facilitating import ...

ITAT Hyderabad held that no records brought suggesting that assessee has contrived losses by using Client Code Modification. Thus, disallowance of losses only on presumption is not justifiable.

Market Makers are permitted to transact in the basket for securities underlying the ETF against equivalent transaction in units of ETF and transfer the net obligation of such transaction in ETFs for ...

Regulator wants to ease on client code modification but concerned with tax evasion and circular trading The Securities and Exchange Board of India (Sebi) has flagged risks of tax evasion and misuse ...