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June 2024

Regulatory Referencer

By Pramod Prabhudesai | Rutvik Sanghvi | Sonalee Godbole, Chartered Accountants
Reading Time 10 mins

I. DIRECT TAX: SPOTLIGHT

1. Extension of due date for filing of Form No. 10A/I0AB under the Income-tax Act — Circular No. 7/2024 dated 25th April, 2024

The due date for filing Form 10 and 10AB was extended in terms of circulars issued from time to time. The date is now further extended up to 30th June 2024 in cases listed in the circular.

2. CBDT vide Notification No. S.O. 2103(E) dated 24th May, 2024 declared the Cost Inflation Index of the Financial Year 2024–2025 as “363”.

II. SEBI

1. SEBI launches ‘SCORES 2.0’, a new version of the SEBI Complaint Redressal System: SEBI with an objective to make the redressal process more efficient, has introduced SCORES 2.0, a new version of SEBI Complaint Redress System. It is expected that this measure would lead to auto-routing and auto-escalation, monitoring by ‘Designated Bodies’ and reduction of timelines. Investors can lodge complaints only through the new version from 1st April, 2024. In the old SCORES, investors would not be able to lodge new complaints. However, they can check the status of their complaints already lodged and pending in old SCORES. [Press release No. 06/2024, dated 1st April, 2024]

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