Common Contract Note
The Securities and Exchange Board of India (SEBI) has deferred the rollout of the common contract note (CCN) for foreign portfolio investors to 1 July 2025, two months after the earlier deadline of 30 April, 2025.
What is a contract note?
- A contract note is a legal document issued by brokers to investors, summarising all trades executed on a trading day.
- It includes details such as the security name, quantity, trade price, time, brokerage charges, and applicable taxes.
- Serving as official proof of trade execution, it is essential for record-keeping and tax purposes.
- Currently, if an investor splits trades between ....
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