Relaxation from compliance with certain provisions of the SEBI (Listing Obligations Disclosure Requirements) Regulations, 2015 (‘LODR’) due to the Covid-19 pandemic
1. On account of various representations made by listed entities, professional bodies, industry associations, market participants etc. requesting extension of timelines due to ongoing second wave of the Covid-19 pandemic, SEBI videits Circular No. SEBI/HO/CFD/CMD1/P/CIR/2021/556 dated April 29, 2021 has decided to grant the certain relaxations from compliance with certain provisions of the LODR Regulations.
2. SEBI videthe aforesaid circular has provided following relaxation for compliance:
Sr. No. | Particulars | Timeline for submission | Due date | Extended deadline for the quarter / half year / year ending March 31, 2021 |
1 | Annual Secretarial Compliance report | Sixty (60) days from end of the financial year | May 30, 2021 | June 30, 2021 |
2 | Quarterly financial results / Annual audited financial results | Forty-five (45) days from end of the quarter / Sixty days (60) from end of the financial year | May 15, 2021 /
May 30, 2021 |
June 30, 2021 |
3 | Statement of deviation or variation in use of funds | Along with the financial results (within Forty-five (45) days of end of each quarter / Sixty (60) days from end of the financial year) | May 15, 2021 / May 30, 2021 | June 30, 2021 |
3. Until December 31, 2021, all the listed entities have been permitted to use digital signature certifications for authentication/certification of filings/submi- ssions to be made to the stock exchanges under LODR.
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