MMJC Insights - MMJC

This issue of MMJC insights covers the following:

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

For further details please follow the link:

https://www.mmjc.in/wp-content/uploads/2023/06/MMJC-Insights.pdf