Primary Statutory References

Regulatory Sources & Legal Citations Master Repository

In compliance with Google’s YMYL (Your Money Your Life) search quality guidelines, every procedure, claim timeline, and document requirement described on this site is directly supported by primary sovereign publications. This repository indexes the core circulars, gazettes, and court precedents governing our advisory practice.

Current as of September 2026 · Monitored for Amendments

SEBIIssued: 23 July 2026

Framework for Processing of Transmission of Securities (Annexures 1 to 5)

Ref No: HO/38/13/11(14)2026-MIRSD-POD/I/17111/2026

Prescribes the unified procedure for transmission of listed securities, removing Form ISR-5. Introduces Annexure-3 transmission request, Annexure-2 Quick Transmission Processing (QTP for up to ₹10,000/₹30,000), Annexure-4 indemnity bond, and Annexure-5 affidavit-cum-NOC. Sets monetary threshold at ₹10 lakh per listed company and ₹30 lakh per beneficial owner.

Cited across:Transmission of Shares Guide SEBI 2026 Transmission Analysis Nominee vs Legal Heir Rights

Official Government Gazette / Circular

SEBIIssued: 30 January 2026

Special Window for Transfer and Dematerialisation of Physical Securities

Ref No: SEBI/HO/MIRSD/MIRSD-PoD-1/P/CIR/2026/16

Opens a one-year regulatory window from 5 February 2026 to 4 February 2027 permitting buyers of physical securities executed before 1 April 2019 to lodge transfers with RTAs. Enforces a mandatory one-year demat lock-in on credit to prevent speculative manipulation.

Cited across:Special Window Overview Physical Shares to Demat Document Checklist

Official Government Gazette / Circular

SEBIIssued: 07 May 2024

Master Circular for Registrars to an Issue and Share Transfer Agents (RTAs)

Ref No: SEBI/HO/MIRSD/POD-1/P/CIR/2024/37

Consolidates all operating standards for SEBI-registered RTAs, turnaround timelines for investor service requests (ISR-1 to ISR-4), signature verification norms via banker attestation, and duplicate certificate issuance procedures.

Cited across:ISR Forms Explained Signature Mismatch Fix Lost Certificate Rules

Official Government Gazette / Circular

IEPF AuthorityIssued: 05 September 2016 (Active Amendment 2025/2026)

Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016

Ref No: G.S.R. 854(E) as amended through MCA Notifications

Governs the statutory transfer of shares whose dividends remain unpaid/unclaimed for 7 consecutive years to the IEPF suspense demat account under Section 124(6) of Companies Act, 2013, and dictates the electronic filing and RTA verification of Form IEPF-5.

Cited across:IEPF Form 5 Claim Process Unclaimed Dividends Recovery Revised Form IEPF-5 Guide

Official Government Gazette / Circular

JudiciaryIssued: 14 December 2023

Supreme Court of India Ruling: Shakti Yezdani & Anr. v. Jayanand Jayant Salgaonkar & Ors.

Ref No: Civil Appeal No. 7107 of 2017 (2023 INSC 1076)

Landmark Supreme Court bench ruling establishing that a nominee of corporate shares holds the securities strictly as a trustee/fiduciary on behalf of the legal heirs entitled under personal succession law or a testamentary will, and does not gain absolute beneficial ownership.

Cited across:Nominee vs Legal Heirs Multiple Legal Heirs Transmission

Official Government Gazette / Circular

RBIIssued: 17 October 2019

Foreign Exchange Management (Non-debt Instruments) Rules & NRI Portfolio Demat Directions

Ref No: FEMA Notification No. FEMA 395/2019-RB

Specifies foreign exchange repatriation, NRE (repatriable) vs NRO (non-repatriable) demat credit parameters, and KYC authentication procedures for Non-Resident Indians inheriting or claiming domestic Indian equities.

Cited across:NRI Asset Recovery Portal NRE vs NRO Demat Accounts Consular & Apostille Attestation

Official Government Gazette / Circular

Official Sovereign Access Notice

All links above direct to official portals under the domains of sebi.gov.in, mca.gov.in, iepf.gov.in, sci.gov.in, or rbi.org.in. Global Equity Solutions is an independent legal and financial advisory firm and is not a government department or affiliated entity of the IEPF Authority or SEBI.