This issue of MMJC insights covers the following:
- Changes to Form DPT 3: Precautions auditor needs to keep in mind while affixing the DSC
- Online Gaming – Skill or Gambling
- Form OPI for reporting Overseas Portfolio Investment
- Highway to fast rack mergers through Companies (Compromises, Arrangements and Amalgamations) Amendment Rules 2023
- The transition to XBRL Filings w.r.t Schedule III of Sebi LODR Disclosures for Listed Entities
- Dematerialization of securities of Hold Cos and SPVs held by Infrastructure Investment Trusts (InvITs)
- Introduction of Legal Entity Identifier (‘LEI’) in Securities Market
- Bombay High Court clears the air on enforceability of Put Options
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