This Issue of MMJC Insights covers the following:
| Sr. No | Particulars |
| SEBI Corner | |
| 1. | Additional affirmations by Practicing Company Secretaries (PCS) in Annual Secretarial Compliance Report (‘ASCR’) |
| 2. | Manner of filing financial results as required under regulation 33 of SEBI (LODR) Regulations, 2015 |
| 3. | Common and simplified norms for processing investor’s service requests by RTA’s and norms for furnishing PAN, KYC details and Nomination |
| 4. | SEBI brings in uniformity in identification of ‘Key Managerial Personnel’ and ‘Senior Management’ for the purpose of public issue and continuous listing |
| MCA Corner | |
| 5. | Requirement of accounting software having audit trail w.e.f. 1 April 2023 |
| 6. | C-PACE – another initiative of Ease of doing Business by MCA |
| 7. | Transaction with WOS u/s 186 – Exemption from shareholders’ approval only for specific transaction with WOS OR from calculation of limits for further LIGS to other parties too? |
| IBC Corner | |
| 8. | Part payment by a homebuyer and subsequent CIRP does not entitle the homebuyer to be an allottee. In the matter of Parveen Gakhar (Appellant) Vs. Adani Goodhomes Private limited & Anothers (Respondent) at National Company Law Appellate Tribunal (NCLAT) New Delhi dated 2 March 2023 |
| Restructuring | |
| 9. | Intimation to MCA about pending actions under Scheme of Compromise, Arrangement & Amalgamation |
| FEMA Corner | |
| 10 | Foreign Investment in Online Gaming Sector |
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