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The Securities and Exchange Board of India notified the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2026, introducing extensive changes to the LODR framework with a strong focus on High Value Debt Listed Entities (HVDLEs). A key change is the enhancement of the threshold for classification as an HVDLE from outstanding non-convertible debt of ₹1,000 crore to ₹5,000 crore, thereby reducing compliance burden for mid-sized issuers. The amendments rationalise and streamline corporate governance norms, clarify applicability timelines, and exclude entities that fall below the revised threshold from continuing HVDLE-specific obligations. Investor service timelines are tightened by mandating credit of securities in demat form within 30 days, while dematerialisation requirements for transfers, transmission, and transposition are reinforced. The regulations also refine provisions on unclaimed amounts, board composition, director appointments, related party transactions, secretarial audit, and periodic governance reporting. Overall, the amendments aim to balance investor protection with ease of compliance and regulatory clarity.

SECURITIES AND EXCHANGE BOARD OF INDIA

NOTIFICATION

New Delhi, the 20th January, 2026

SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) (AMENDMENT) REGULATIONS, 2026

No. SEBI/NRO-GN/2026/295.─ In exercise of the powers conferred by section 11, sub-section (2) of section 11A and section 30 of the Securities and Exchange Board of India Act, 1992 (15 of 1992) read with section 31 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956), the Board hereby makes the following regulations to further amend the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations,

1. These regulations may be called the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2026.

2. They shall come into force on the date of their publication in the Official Gazette.

3. In the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 –

I. in regulation 15,

(a) in sub-regulation (1A),

i. after the words “regulation and” and before the number “16”, the word “regulation” shall be substituted with the word “regulations”;

ii. after the words “16 to” and before the number “27”, the word “regulation” shall be omitted”;

iii. after the number and words “27 of this” and before the words “shall apply to a listed entity”, the word “chapter” shall be substituted with the word “Chapter”;

iv. after the words “non-convertible debt securities of Rupees” and before the words “Thousand Crore”, the word “One” shall be substituted with the word “Five”;

(b) in the proviso to sub-regulation (1A),

i. after the words “specified threshold of Rupees” and before the words “Thousand Crore”, the word “One” shall be substituted with the word “Five”;

ii. after the words and symbol “during the course of the year,” and before the words “high value debt listed entity shall ensure”, the word “a” shall be substituted with the word “the”;

iii. after the words “ensure compliance with these provisions”, the symbol “,” shall be inserted;

iv. after the words “and from the third quarter”, the symbol “,” shall be inserted;

(c) the explanation (2) shall be omitted;

(d) in sub-regulation (1AA),

i. after the word “once” and before the words and numbers “15 to 27 become”, the words “the regulation” shall be substituted with the word “regulations”;

ii. after the words “the said regulations” and before the words “continue to apply till”, the word “shall” shall be inserted;

iii. after the words “continue to apply till” and before the words “value of the outstanding”, the word “the” shall be inserted;

(e) after sub-regulation (1AA), the following proviso shall be inserted, namely, –

“Provided that the provisions of this sub-regulation shall not be applicable to entities which cease to be classified as HVDLEs in terms of the revised threshold as per Regulation 15(1A).”.

II. in regulation 39, sub-regulation (2) shall be substituted with the following, namely, –

“(2) SP The listed entity shall effect credit of securities pursuant to investor service requests in relation to subdivision, split, consolidation, renewal, exchanges and issuance of duplicate securities on account of loss or old decrepit or worn out certificates in dematerialised form within a period of thirty days from the date of receipt of such request along with relevant documents.”

III. in regulation 40, sub-regulation (1) shall be substituted with the following, namely, –

“(1) Save as otherwise specified in provisions of securities laws or Companies Act, 2013 and rules made thereunder, the listed entity shall also comply with the following requirements:

(a) The requests for effecting transfer of securities shall not be processed unless the securities are held in the dematerialised form with a depository;

(b) Transmission or transposition of securities held in physical or dematerialised form shall be effected only in dematerialised form:

Provided that nothing contained in clause (a) shall prevent the registration of transfer of securities executed before April 01, 2019 and still held in physical form subject to such conditions as may be specified by the Board.”

IV. in regulation 61A, sub-regulation (3) shall be substituted with the following, namely, –

“(3) The amount transferred to the escrow account that remains unclaimed and unpaid shall be transferred to the ‘Investor Education and Protection Fund’ in accordance with section 125 of the Companies Act, 2013 and rules made thereunder:

Provided that for listed entities which do not fall within the definition of “company” under the Companies Act, 2013 and rules made thereunder, the amount in the escrow account that remains unclaimed and unpaid for a period of seven years from the maturity date of the non-convertible securities, shall be transferred to the Investor Protection and Education Fund created by the Board in terms of section 11 of the Act:

Provided further that the amount transferred to the Investor Protection and Education fund shall not bear any interest.”

V. in regulation 62C,

(a) in sub-regulation (1),

i. after the words “value of Rupees” and before the words “Thousand Crore”, the word “One” shall be substituted with the word “Five”;

ii. in the explanation (1),

1. after the words “shall be determined” and before the words “basis of value”, the word “the” shall be inserted;

2. after the words “securities as on” and before the words “the date of notification of”, the words, numbers and symbols “March 31, 2025, irrespective of” shall be omitted;

iii. in proviso after explanation (2),

1. after the words “specified threshold of Rupees” and before the words “Thousand Crore”, the word “One” shall be substituted with the word “Five”;

2. after the words “such compliance may be made in” and before the words and symbol “third quarter, following the date of”, the words “corporate governance compliance report on and from” shall be substituted with the words “the Corporate Governance Compliance Report on and from the”;

(b) in sub-regulation (2),

i. after the words “the said regulations shall continue”, the word “to” shall be inserted;

ii. in explanation in sub-regulation (2), after the words, numbers and symbol “April 01, 2025”, the symbol “.” Shall be substituted by the symbol “:”;

iii. after explanation in sub-regulation (2), the following proviso shall be inserted, namely, –

“Provided that the provisions of this sub-regulation shall not be applicable to entities which cease to be classified as HVDLEs in terms of revised threshold as per Regulation 62C(1).”

VI. in regulation 62D,

(a) in sub regulation (2),

i. after the words “in which case the” and before the words “annexed to the notice for such”, the words “explanatory statement” shall be substituted with the words “Explanatory Statement”;

ii. after the words “to the notice for such motion”, the symbol “,” shall be inserted”;

(b) after sub-regulation (2), the following proviso shall be inserted, namely, –

“Provided that HVDLE shall ensure compliance with this sub-regulation at the time of appointment or re-appointment or any time prior to the non-executive director attaining the age of seventy-five years.”;

(c) after sub-regulation (3),

i. after the words and symbols “date of appointment, whichever is earlier:” and before the existing first proviso, the following proviso shall be inserted, namely, –

Provided that the time taken to obtain the approval of regulatory, government or statutory authorities, wherever applicable, shall be excluded for the purposes of this clause:”

ii. in the existing first proviso, after the word “Provided” and before the words “that a public sector company”, the word “further” shall be inserted;

iii. after the words and symbol “at the next general meeting:” in the existing first proviso and before the words “Provided further that the appointment or a” in the existing second proviso, the following provisos shall be inserted, namely, –

Provided further that the requirements specified in this clause shall not be applicable to appointment or re-appointment of a person nominated by a financial sector regulator, Court or Tribunal to the board of the HVDLE:

Provided further that the requirement specified in this regulation shall not be applicable to a director nominated by a debenture trustee registered with the Board under a subscription agreement for the debentures issued by the HVDLE:”

d) in sub-regulation (5),

i. after the words “shall be filled by the” and before the words “at the earliest”, the words “listed entity” shall be substituted with the word “HVDLE”;

ii. after the words and symbol “of such vacancy:”, the following proviso shall be inserted, namely, –

“Provided that if the vacancy in the office of a director results in non-compliance with the provisions of sub-regulation (1) of regulation 62F, sub-regulation (1) or (2) of regulation 62G, sub-regulation (2) or (3) of regulation 62H or sub-regulation (2) or (3) of regulation 62I, the HVDLE shall ensure compliance at the earliest and in any case not later than three months from the date of such vacancy:”

iii. in the existing first proviso,

1. after the word “Provided” and before the words “that if the HVDLE”, the word “further” shall be inserted;

2. after the words and symbol “of this regulation,” and before the words “due to expiration of the”, the words, symbols and numbers “sub-regulation (1) of regulation 62F, sub-regulation (1) or (2) of regulation 62G, sub-regulation (2) or (3) of regulation 62H or sub-regulation (2) or (3) of regulation 62I,” shall be inserted;

iv. in the existing second proviso, after the words “of this regulation” and before the words “without filling the vacancy”, the words, symbols and numbers “, sub-regulation (1) of regulation 62F, sub-regulation (1) or (2) of regulation 62G, sub-regulation (2) or (3) of regulation 62H or sub-regulation (2) or (3) of regulation 62I,” shall be inserted;

(e) in sub-regulation (6),

i after the words “four times a” and before the word and symbol “year,”, the word “financial” shall be inserted;

ii. after the words “twenty days between any two” and before the word and symbol “meeting.”, the word “consecutive” shall be inserted;

(f) in sub-regulation (11), in clause (d), after the words “obtained every” and before the word and symbol “year,”, the word “financial” shall be inserted;

(g) in sub-regulation (17), after the words “of directors to the shareholders” and before the words “on each”, the words “along with the rationale” shall be inserted;

VII. in regulation 62F, in sub-regulation (2), in clause (a), after the words “four times in a” and before the word “year”, the word “financial” shall be inserted;

VIII. in regulation 62G, in sub-regulation (6), after the words “once in a” and before the word and symbol “year.”, the word “financial” shall be inserted;

IX. in regulation 62H, in sub-regulation (5), after the words “once in a” and before the word and symbol “year.”, the word “financial” shall be inserted;

X. in regulation 62I, in sub-regulation (4), after the words “twice in a” and before the word “year”, the word “financial” shall be inserted;

XI. in regulation 62K,

(a) sub-regulation (1) shall be substituted with the following, namely, –

(1) HVDLE shall comply with the provisions of regulation 23 above except regulation 23(8) and regulation 23(9) in respect of related party transactions. For the purpose of this regulation word “listed entity’ mentioned in regulation 23 shall be read as “HVDLE”.”;

(b) sub-regulations (2), (3) and (4) shall be omitted;

(c) in sub-regulation (5), after the words “voting including e-voting”, the symbol and words “, in the manner specified by the Board” shall be inserted;

(d) in sub-regulation (7),

  • the words, symbols and numbers “sub-regulations (3), (4) and (5)” shall be substituted with the words, symbols and number “sub-regulation (5)”;

ii. in clause (a), after the words “into between two” and before the word “companies,”, the word “government” shall be substituted with the words “public sector”;

ii. in clause (b), the word “and” appearing after the symbol “;” shall be omitted;

iv. in clause (c), the symbol “.” appearing after the word “approval” shall be substituted with the symbol “;”;

v. after clause (c), the following clauses shall be inserted, namely, –

“(d) transactions which are in the nature of payment of statutory dues, statutory fees or statutory charges entered into between an entity on one hand and the Central Government or any State Government or any combination thereof, on the other hand; and

(e) transactions entered into between a public sector company on the one hand and the Central Government or any State Government or any combination thereof, on the other hand.”

i. the existing explanation shall be substituted with the following namely, –

“Explanation: For the removal of doubts, it is clarified that the term ‘holding company’ used in clause (b) of this sub-regulation refers to and shall be deemed to have always referred to a listed holding company.”;

XII. in regulation 62L,

(a) in sub-regulation (1), in explanation,

i. after the words and symbol “subsidiary, whose” and before the words “or net worth”, the word “income” shall be substituted with the word “turnover”;

ii. after the words “of the consolidated” and before the words “or net worth”, the word “income” shall be substituted with the word “turnover”;

b) after sub-regulation (6), the following clause shall be inserted, namely, –

“Nothing contained in this sub-regulation shall be applicable if such sale, disposal or lease of assets is between two wholly-owned subsidiaries of the HVDLE.”

XIII. in regulation 62M,

(a) in sub-regulation (1), after the words “undertake secretarial audit”, the words and symbols “and shall annex a secretarial audit report given by a company secretary in practice, in such form as specified by the Board, with the annual report of the listed entity” shall be substituted with the words and number “as per regulation 24A”;

(b) sub-regulation (2) shall be omitted;

XIV. in regulation 62N, sub-regulation (7) shall be omitted;

XV. in regulation 62P, after proviso to sub-regulation (2), the following sub-regulation (3) and proviso shall be inserted, namely, –

“(3) Any vacancy in the office of Chief Executive Officer, Managing Director, Whole Time Director or Manager or Chief Financial Officer of such HVDLE in respect of which a resolution plan under section 31 of the Insolvency Code has been approved, shall be filled within a period of three months of such approval:

Provided that, in the interim, such HVDLE shall have not less than one full-time key managerial personnel managing its day-to-day affairs.”

XVI. in regulation 62Q,

(a) in sub-regulation (2),

i. clause (a) shall be substituted with the following, namely,-

“(a) the HVDLE shall submit, to the recognized stock exchange(s), a periodic compliance report on corporate governance in the format and within the timelines, as may be specified by the Board from time to time.”;

ii. clause (b) shall be omitted.

BABITHA RAYUDU, Exe. Director
[ADVT.-III/4/Exty./626/2025-26]

FOOTNOTES:

1. The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 were published in the Gazette of India on 2nd September 2015 vide  No. SEBI/LAD-NRO/GN/2015-16/013.

2. The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, were subsequently amended on:

a) December 22, 2015 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2015 vide notification no. SEBI/LAD-NRO/GN/2015-16/27.

b) May 25, 2016 by Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016 vide notification no. SEBI/LAD-NRO/GN/ 2016-­17/001.

c) July 8, 2016 by Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2016 vide notification no. SEBI/ LAD- NRO/GN/2016-17/008.

d) January 4, 2017 by Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2016 vide notification no. SEBI/ LAD-NRO/GN/2016-17/025.

e) February 15, 2017 by Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2017 vide notification no. SEBI/LAD/NRO/GN/2016-17/029.

f) March 6, 2017 by the Securities and Exchange Board of India (Payment of Fees and Mode of Payment) (Amendment) Regulations, 2017 vide Notification No. LAD-NRO/GN/2016- 17/037 read with March 29, 2017 by Securities and Exchange Board of India (Payment of Fees and Mode of Payment) (Amendment) Regulations, 2017 vide notification no. SEBI/LAD/NRO/GN/2016-17/38.

g) May 9, 2018 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018 vide  notification No. SEBI/LAD-NRO/GN/2018/10.

h) May 30, 2018 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2018 vide  notification No. SEBI/LAD-NRO/GN/2018/13..

i) June 1, 2018 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2018 vide notification No. SEBI/LAD-NRO/GN/2018/21.

j) June 8, 2018 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fourth Amendment) Regulations, 2018 vide notification No. SEBI/LAD-NRO/ GN/2018/24.

k) September 6, 2018 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2018 vide notification No. SEBI/LAD-NRO/ GN/2018/30..

l) November 16, 2018 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Sixth Amendment) Regulations, 2018 vide notification No. SEBI/LAD-NRO/GN/ 2018/47.

m) March 29, 2019 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2019 vide notification no. SEBI/LAD-NRO/GN/2019/07.

n) May 7, 2019 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2019, vide notification No. SEBI/ LAD-NRO/ GN/2019/12.

o) June 27, 2019 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2019, vide notification no. SEBI/ LAD-NRO/GN/2019/22

p) July 29, 2019 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fourth Amendment) Regulations, 2019, vide notification no. SEBI/ LAD-NRO/GN/2019/28.

q) December 26, 2019 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2019, vide notification no. SEBI/ LAD-NRO/GN/2019/45.

r) January 10, 2020 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2020, vide notification no. SEBI/ LAD-NRO/GN/2020/02.

s) April 17, 2020 by the Securities and Exchange Board of India (Regulatory Sandbox) (Amendment) Regulations, 2020 vide notification No. SEBI/ LAD-NRO/GN/ 2020/25..

t) August 5, 2020 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2020, vide notification No. SEBI/ LAD-NRO/GN/ 2020/25.

u) October 8, 2020 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2020, vide  notification No. SEBI/ LAD-NRO/GN/ 2020/33.

v) January 8, 2021 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2021, vide notification no. SEBI/ LAD-NRO/GN/2021/02.

w) May 5, 2021 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021, vide  notification no. SEBI/ LAD-NRO/GN/2021/22.

x) August 3, 2021 by the Securities and Exchange Board of India (Regulatory Sandbox) (Amendment) Regulations, 2021 vide notification No. SEBI/LAD-NRO/GN/2021/30..

y) August 3, 2021 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2021, vide notification no. SEBI/ LAD-NRO/GN/2021/35.

z) August 13, 2021 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fourth Amendment) Regulations, 2021, vide notification no. SEBI/ LAD-NRO/GN/2021/42.

aa) September 7, 2021 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2021, vide notification no. SEBI/ LAD-NRO/GN/2021/47.

bb) November 9, 2021 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Sixth Amendment) Regulations, 2021, vide notification no. SEBI/ LAD-NRO/GN/2021/55.

cc) January 24, 2022 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2022, vide notification No. SEBI/LAD-NRO/GN/2022/66..

dd) March 22, 2022 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2022, vide  notification No. SEBI/LAD-NRO/GN/2022/76.

ee) April 11, 2022 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2022, vide notification No. SEBI/LAD- NRO/GN/2022/79..

ff) April 25, 2022 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fourth Amendment) Regulations, 2022 vide notification No. SEBI/LAD-NRO/GN/2022/80.

gg) July 25, 2022 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2022 vide notification No. SEBI/LAD- NRO/GN/2022/88.

hh) November 14, 2022 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Sixth Amendment) Regulations, 2022 vide notification No. SEBI/LAD- NRO/GN/2022/103.

ii) December 05, 2022 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Seventh Amendment) Regulations, 2022 vide notification No. SEBI/LAD-NRO/GN/-2022/109.

jj) January 17, 2023 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2023 vide notification No. SEBI/LAD-NRO/GN/-2023/117..

kk) February 7, 2023 by the Securities and Exchange Board of India (Payment of Fees and Mode of Payment) (Amendment) Regulations, 2023 vide notification No. SEBI/LAD-NRO/GN/2023/121.

ll) June 14, 2023 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2023 vide notification No. SEBI/LAD-NRO/GN/2023/131.

mm) July 4, 2023 by the Securities and Exchange Board of India (Alternative Dispute Resolution Mechanism) (Amendment) Regulations, 2023 videnotification No. SEBI/LAD–NRO/GN/2023/137.

nn) August 23, 2023 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2023 vide notification No. SEBI/LAD-NRO/GN/2023/149.

oo) September 19, 2023 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fourth Amendment) Regulations, 2023 vide notification No. SEBI/LAD-NRO/GN/2023/151.

pp) October 09, 2023 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2023 vide notification No. SEBI/LAD-NRO/GN/2023/155.

qq) October 20, 2023 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Sixth Amendment) Regulations, 2023 vide notification No. SEBI/LAD-NRO/GN/2023/158.

rr) December 21, 2023 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Seventh Amendment) Regulations, 2023 vide notification No. SEBI/LAD-NRO/GN/2023/161.

ss) May 17, 2024 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2024 vide notification No. SEBI/LAD-NRO/GN/2024/177.

tt) July 10, 2024 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2024 vide notification No. SEBI/LAD-NRO/GN/2024/189.

uu) December 12, 2024 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024, vide notification No. SEBI/LAD-NRO/GN/2024/218.

vv) March 28, 2025 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2025, vide notification No. SEBI/LAD-NRO/GN/2025/239.

ww) May 1, 2025 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2025, vide notification No. SEBI/LAD-NRO/GN/2025/244.

xx) September 8, 2025 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2025, vide   notification No. SEBI/LAD-NRO/GN/2025/261.

yy) October 27, 2025 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fourth Amendment) Regulations, 2025, vide notification No. SEBI/LAD-NRO/GN/2025/270.

zz) November 19, 2025 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2025, vide notification No. SEBI/LAD-NRO/GN/2025/273.

aaa) December 16, 2025 by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Sixth Amendment Regulations, 2025, vide notification No. SEBI/LAD-NRO/GN/2025/289.

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