Introduction: Asset management companies (AMCs) play a crucial role in the financial markets, handling vast amounts of capital and making investment decisions that can significantly impact the market. With such responsibilities, AMCs will now have to put in place institutional mechanisms for identification and deterrence of potential market abuse, including front-running and fraudulent transactions in […]

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Telecom Regulatory Authority of India (TRAI) has issued important guidelines under Telecom Commercial Communications Customer Preference Regulations, 2018 (TCCCPR 2018) with respect to the sending of commercial communication using telecom resources through Voice Calls or SMS to prevent Unsolicited Commercial Communications (UCC). The senders of commercial communications such as banks, insurance companies, stockbrokers, SMEs or […]

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Cinematograph (Certification) Rules, 2024, notified by the Ministry of Information and Broadcasting, Government of India in supersession of the Cinematograph (Certification) Rules, 1983. The long-standing Cinematograph (Certification) Rules of 1983 have been replaced by a comprehensive overhaul of the certification procedure, marking a significant step towards modernizing and streamlining the certification of films for public […]

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Mythology has long served as a rich source of storytelling, symbolism, and cultural values. In recent decades, game designers have increasingly harnessed mythological narratives to craft immersive experiences that educate and entertain. This blending of ancient stories with modern gameplay mechanics not only enhances storytelling but also deepens players’ engagement and cultural literacy. Understanding how […]

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Section 35D of the Income Tax Act, 1961, provides for the amortization of certain preliminary expenses incurred by a business or profession. These expenses are incurred before the commencement of the business or profession and include expenses such as legal fees, registration fees, and incorporation fees for claiming deduction assessee has to submit the form 3AF. […]

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Securities and Exchange Board of India (“SEBI”) has issued Master Circular for Portfolio Managers for effective regulation of Portfolio Managers vide Circular No. SEBI/HO/IMD/IMD-POD-1/P/CIR/2024/80 dated June 07, 2024 which supersedes the Master Circular for Portfolio Managers dated March 20, 2023. Applicability:- It is applicable to all Portfolio Managers and Association of Portfolio Managers in India […]

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International Financial Services Centres Authority has issued a Circular F. No. IFSCA-DSI-4-2024-Capital Market- dated 5th Sept 2024 under Regulation 6 of International Financial Services Centres Authority (Capital Market Intermediaries) Regulations, 2021 which states that Capital Market Intermediaries (CMIs) who fails to maintain Net Worth at any time shall not undertake any existing or new business […]

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1. Introduction: Understanding Cycles of Life and Death in Cultural Symbols Across cultures around the world, the themes of life, death, and rebirth are deeply woven into collective consciousness. These themes are often expressed through powerful symbols—visual or ritualistic representations that encapsulate complex existential ideas. Such symbols serve not only as cultural identifiers but also […]

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