Facts that change
Foundation about 10 min
| Fact | Value | As of | Source | Status |
|---|---|---|---|---|
| Equity settlement | T+1 (all equities since 27 Jan 2023) | 6 Nov 2026 | SEBI; M01 · 1.6 | verified (M01) |
| Direct payout of securities to client demat | Live from 11 Nov 2024 | 6 Nov 2026 | https://www.nseindia.com/static/products-services/equity-market-securities-settlement | verified |
| UPI block / 3-in-1 for secondary market | Qualified stock brokers must offer one from 1 Feb 2025 | 6 Nov 2026 | SEBI circular of 11 Nov 2024; NSE circular INSP65041 | verify |
| Upstreaming of client funds | From 1 Jul 2023 (circular of 8 Jun 2023) | 6 Nov 2026 | SEBI circulars of 8 Jun, 30 Jun and 12 Dec 2023 | verify |
| Running-account settlement | Monthly or quarterly, first Friday/Saturday | 6 Nov 2026 | SEBI circular of 28 Dec 2023 | verify |
| Maximum nominees per demat account / folio | 3, from 1 Sep 2026 | 6 Nov 2026 | SEBI circular of 29 May 2026; NSDL policy notice 2026-0130 | verified (NSDL) |
| @valid UPI handles and SEBI Check | From 1 Oct 2025 | 6 Nov 2026 | SEBI circular of 11 Jun 2025 | verify |
| SL-M in index and stock options (NSE) | Not allowed since 27 Sep 2021 | 6 Nov 2026 | NSE circular FAOP/49677 | verified |
| STT: delivery; intraday | 0.1% buy and sell; 0.025% sell | 6 Nov 2026 | Finance (No. 2) Act 2004, Ch. VII, as amended | verify with your contract note |
| STT: futures; options | 0.05% (sell); 0.15% of premium (sell), 0.15% of intrinsic value on exercise, from 1 Apr 2026 | 6 Nov 2026 | Finance Act 2026 | verify with your contract note |
| Stamp duty (delivery; intraday and options; futures) | 0.015%; 0.003%; 0.002% of buy value | 6 Nov 2026 | Indian Stamp Act 1899 as amended (from 1 Jul 2020) | verify with your contract note |
| NSE transaction charge (equity; futures; options) | 0.00307%; 0.00183%; 0.03553% of premium | 6 Nov 2026 | NSE circulars | verify with the exchange |
| Retail IPO cap; UPI limit for IPO bids | ₹2 lakh; ₹5 lakh (from 1 May 2022) | 6 Nov 2026 | SEBI ICDR Regulations 2018; SEBI circular of 5 Apr 2022 | verify |
| IPO listing timeline | T+3, mandatory from 1 Dec 2023 | 6 Nov 2026 | SEBI circular of 9 Aug 2023 | verify |
| SME IPO minimum application | 2 lots, above ₹2 lakh; ₹1 lakh proposed (consultation 14 Oct 2026) | 6 Nov 2026 | SEBI ICDR amendment (Mar 2025); SEBI consultation paper (Oct 2026) | verify |
| Sovereign Gold Bonds | No tranche since Feb 2024 (SGB 2023-24 Series IV) | 6 Nov 2026 | RBI SGB issue notices | verify |
| RBI Retail Direct | Live since 12 Nov 2021; no account fee | 6 Nov 2026 | https://rbiretaildirect.org.in | verify |
| MF regulations | SEBI (MF) Regulations 2026 in force 1 Apr 2026; base expense ratio | 6 Nov 2026 | SEBI (Mutual Funds) Regulations, 2026 | verify |
| Currency derivatives | Underlying exposure required; up to USD 100 million without documents (from 3 May 2024) | 6 Nov 2026 | https://www.rbi.org.in/Scripts/BS_PressReleaseDisplay.aspx?prid=57628 | verified |
| STCG / LTCG on listed equity | 20% / 12.5% above ₹1.25 lakh | TY 2026-27 | Finance (No. 2) Act 2024; Income-tax Act 2025 ss.196, 198 | verify |
| New-regime slabs | 0 / 5 / 10 / 15 / 20 / 25 / 30% at ₹4 lakh steps to ₹24 lakh | TY 2026-27 | Finance Act 2025; Budget 2026 | verify |
| Tax audit threshold | ₹1 crore; ₹10 crore if cash ≤ 5% (s.63, old 44AB) | TY 2026-27 | Income-tax Act 2025 | verify |
| Advance tax | 15/45/75/100% by 15 Jun/Sep/Dec/Mar; threshold ₹10,000 | TY 2026-27 | Income-tax Act 2025 ss.404, 408 | verify |
| SEBI F&O study, FY26 | 87.7% of individuals lost; ₹91,685 crore net loss | 20 Aug 2026 | SEBI PR 50/2026 and study PDF (https://www.sebi.gov.in/sebi_data/attachdocs/aug-2026/1787233506209.pdf); figures via summaries, see M01 · 1.11 Case 1 | secondary |
| Nifty 50 52-week range | 22,179.9 (8 Oct 2026) – 26,373.2 (5 Jan 2026), intraday | 5 Nov 2026 | Course data feed (^NSEI); official: NSE Indices | verify |