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SEBI SME IPO Consultation Paper 2026: Rs 1,000 Crore Market Cap Test, Rs 3 Crore Profit and One-Share Trading Lot Proposed

India-Mauritius DTAA Principal Purpose Test 2026: What CBDT Notification 135/2026 and the New Article 27B Mean for Mauritius Investors

RBI Forex Hedging Rules October 2026: USD 5 Million No-Underlying Limit, Rebooking Ban and 20% Foreign Exchange Risk Reserve

57th GST Council Recommendations (8 October 2026): Withdrawal of Arrest Powers, Rs 5 Crore Prosecution Threshold, Faster Refunds and Wider ITC

Penalty Waiver Under Section 440 of the Income-tax Act 2025: CBDT Notification 134/2026 Brings the New Form 161 for Misreporting Cases

RoDTEP Scheme Extended Till 31 December 2026: What DGFT Notification 41/2026-27 Means for Exporters

SEBI Accredited Investor Framework 2026: What the September 24 Board Decision Changes for Angel Funds, AIFs and Non-Resident Investors

FDI in Inventory-Based E-commerce for Exports: What Entry 15.2.5 of the NDI Rules (S.O. 4870(E), 2 September 2026) Now Allows

FEMA Export Realisation Period From October 1, 2026: Nine Months Stays, the Clock Moves to Invoice and Sale Dates (RBI Amendment of 22 September 2026)

Tax Audit Due Date Extended to 21 October 2026: CBDT Circular 07/2026 Moves the ITR Date to 21 November for Audited Assessees

Saturday, October 17, 2026

Tag: ICDR Regulations

SEBI SME IPO Consultation Paper 2026: Rs 1,000 Crore Market Cap Test, Rs 3 Crore Profit and One-Share Trading Lot Proposed
Corporate Law

SEBI SME IPO Consultation Paper 2026: Rs 1,000 Crore Market Cap Test, Rs 3 Crore Profit and One-Share Trading Lot Proposed

CA Adityavikram Banka October 16, 2026

SEBI SME IPO consultation paper 2026 proposes a market cap test, Rs 3 crore average profit, Rs 1 lakh application and one-share lot. Comments by 4 Nov.

ICDR RegulationsIPO EligibilityLock-inMarket CapitalisationOffer for SaleSEBISEBI Consultation PaperSEBI SME IPOSME IPOSME Platform

Recent Posts

  • SEBI SME IPO Consultation Paper 2026: Rs 1,000 Crore Market Cap Test, Rs 3 Crore Profit and One-Share Trading Lot Proposed
  • India-Mauritius DTAA Principal Purpose Test 2026: What CBDT Notification 135/2026 and the New Article 27B Mean for Mauritius Investors
  • RBI Forex Hedging Rules October 2026: USD 5 Million No-Underlying Limit, Rebooking Ban and 20% Foreign Exchange Risk Reserve
  • 57th GST Council Recommendations (8 October 2026): Withdrawal of Arrest Powers, Rs 5 Crore Prosecution Threshold, Faster Refunds and Wider ITC
  • Penalty Waiver Under Section 440 of the Income-tax Act 2025: CBDT Notification 134/2026 Brings the New Form 161 for Misreporting Cases

INCOME TAX

  • India-Mauritius DTAA Principal Purpose Test 2026: What CBDT Notification 135/2026 and the New Article 27B Mean for Mauritius Investors
  • Penalty Waiver Under Section 440 of the Income-tax Act 2025: CBDT Notification 134/2026 Brings the New Form 161 for Misreporting Cases
  • Tax Audit Due Date Extended to 21 October 2026: CBDT Circular 07/2026 Moves the ITR Date to 21 November for Audited Assessees
  • Late Tax Audit Report Penalty for FY 2025-26: Section 271B, the Section 273B Reasonable-Cause Defence and the New Section 428 Fee Under the Income-tax Act 2025
  • TDS on Property Purchase From NRI Without TAN From October 1, 2026: Form 141 Schedule E Under CBDT Notification 121/2026

Corporate Law

  • SEBI SME IPO Consultation Paper 2026: Rs 1,000 Crore Market Cap Test, Rs 3 Crore Profit and One-Share Trading Lot Proposed
  • RoDTEP Scheme Extended Till 31 December 2026: What DGFT Notification 41/2026-27 Means for Exporters
  • Section 43B(h) and the September 30, 2026 Tax Audit: The MSME Payment Disallowance Founders Get Wrong (and Its Move to Section 37 of the Income-tax Act 2025)
  • CCFS-2026 Closes September 15, 2026: What Defaulting Companies Must Do Next as the MCA Amnesty Window Ends (General Circular 04/2026)
  • Companies (Ind AS) Amendment Rules 2026: Green Power Contracts, ESG-Linked Loans and E-Payment Settlement Under G.S.R. 725(E)

CASE LAW

  • Sec 54 – Date of possession of new property is to be considered in the case of constructed property: ITAT Mumbai
  • Transit rent paid by the developer is not a revenue receipt and so not taxable: Bombay HC
  • Legal precedents on Ad- Hoc Disallowances
  • Additions cannot be made based on profit assumptions: Punjab & Haryana HC
  • Excessive or unreasonable salary, is a sine qua non in invoking the provision of Sec 40A(2)(b): ITAT Ahmedabad

GOODS & SERVICE TAX (GST)

  • 57th GST Council Recommendations (8 October 2026): Withdrawal of Arrest Powers, Rs 5 Crore Prosecution Threshold, Faster Refunds and Wider ITC
  • 57th GST Council Meeting on September 12, 2026: Agenda, Registration Reform and How Businesses Should Prepare
  • Supreme Court, August 12, 2026: No GST Arrest Until the Section 69 Order Is Communicated to You
  • GSTN Advisory 668: The August 1, 2026 e-Way Bill Changes Are On Hold (Ship-To GSTIN and Closure Facility Deferred)
  • GSTN Advisory No. 666: The FY 2025-26 AATO Amendment Window Closes July 31, 2026 (and GST Turnover Now Auto-Updates)

OTHER POSTS

  • SEBI SME IPO Consultation Paper 2026: Rs 1,000 Crore Market Cap Test, Rs 3 Crore Profit and One-Share Trading Lot Proposed
  • India-Mauritius DTAA Principal Purpose Test 2026: What CBDT Notification 135/2026 and the New Article 27B Mean for Mauritius Investors
  • RBI Forex Hedging Rules October 2026: USD 5 Million No-Underlying Limit, Rebooking Ban and 20% Foreign Exchange Risk Reserve
  • 57th GST Council Recommendations (8 October 2026): Withdrawal of Arrest Powers, Rs 5 Crore Prosecution Threshold, Faster Refunds and Wider ITC
  • Penalty Waiver Under Section 440 of the Income-tax Act 2025: CBDT Notification 134/2026 Brings the New Form 161 for Misreporting Cases

Accredited Investor Alternative Investment Fund Annual Return April 2026 AY 2021-22 Budget Changes Case Law CBDT CBDT FAQ Deep-Dive CBIC CCFS 2026 Companies Act Companies Act 2013 DIN Dormant Company Due Date Extension FEMA Finance Act Foreign Exchange FY 2020-21 GST GST Council GST Refund GST Return High Court Income-tax Act 2025 Income-tax Rules 2026 Income Tax Income Tax Act 2025 Income Tax Rules 2026 Input Tax Credit International Taxation ITAT MCA MCA V3 Portal Notification NRI Taxation RBI ROC Filing SEBI Section 44AB Strike Off Tax Audit 2026 TDS

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