Enhanced Surveillance Measure Framework extended to main board companies having Market Capitalisation of less than 1000 Crores

The amendment provides that a foreign national or non-resident Indian shall be permitted to provide self-declaration of securities lost or misplaced or stolen which shall

A seller-lessee shall apply Lease Liability in a Sale and Leaseback retrospectively in accordance with Ind AS 8 to sale and leaseback transactions entered into

Where the CCI is of the prima facie opinion that a proposed combination of enterprises has caused or is likely to cause appreciable adverse effect

The amendment provides that where the transferor foreign company incorporated outside India being a holding company and the transferee Indian company being a wholly owned