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Knowledge Centre

Insights by topic

Every guide on each core practice area, in one place.

353 articles

SEBI Stock Brokers

Practical guides by CA Anuj Desai on compliance for SEBI-registered stock brokers and trading members — the SEBI (Stock Brokers) Regulations, 2026 and exchange circulars on net worth and capital, client funds and securities, Qualified Stock Broker obligations, cyber security, KYC/AML and internal and system audits.

209 articles

SEBI Research Analysts

Guides by CA Anuj Desai for SEBI-registered research analysts — registration and eligibility, the SEBI (Research Analysts) Regulations, 2014 as amended in 2024 and 2025, fee limits, disclosures, advertisement and past-performance rules, PaRRVA, record-keeping and the annual compliance audit.

32 articles

SEBI Investment Advisers

Guides by CA Anuj Desai for SEBI-registered investment advisers (RIAs) — individual and non-individual registration, fee modes and limits, segregation of advisory and distribution, risk profiling, advertisement and brand-name rules, PaRRVA, record-keeping and the annual compliance audit.

117 articles

SEBI Portfolio Managers (PMS)

Guides by CA Anuj Desai for SEBI-registered portfolio managers — the SEBI (Portfolio Managers) Regulations, 2020 and master circular, net worth and principal officer requirements, client agreements and fees, reporting, accredited investors and the PMS audit.

184 articles

Alternative Investment Funds (AIF)

Guides by CA Anuj Desai for managers of Alternative Investment Funds — the SEBI (AIF) Regulations, 2012 and later amendments, Category I, II and III rules, angel and venture capital funds, the PPM audit, accredited investors, investor reporting, taxation and GIFT City funds.

273 articles

Income-tax Act, 2025

Guides by CA Anuj Desai to the Income-tax Act, 2025 (in force from 1 April 2026) and the Income-tax Rules, 2026 — what changed from the 1961 Act, how old sections map to new ones, and the practical effect on TDS, capital gains, transfer pricing, GAAR, international tax and compliance.

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