As per SEBI (Issue of Capital and Disclosure Requirements) (Second Amendment) Regulations, 2013 dated August 26, 2013
In case of allotment of convertible securities, can the period of six months for lock-in of pre-preferential allotment shareholding under regulation 78(6) be calculated from the date of trading approval granted for last conversion into equity shares by the stock exchange?
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Please tell me about ICDS and it's effective date to Report in Tax Audit Report Form 3CD
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