Prior to Companies Amendment Act, 2020 As per Section 135, Companies having net worth of rupees five hundred crore or more, or turnover of rupees one thousand crore or more or a net profit of rupees five crore or more during the immediately preceding financial year were required to constitute a Corporate Social Responsibility Committee […]
SEBI via amendment dated October 8, 2020, has brought the new requirement in Part A of Schedule III of Listing Obligations and Disclosure Requirements (LODR) vide Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2020. Part A of Schedule III of the LODR, requires the listed companies to disclose […]