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Relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

By - King Stubb & Kasiva on January 18, 2023

[1] On the 5th of January 2023, SEBI issued Circular No: SEBI/HO/CFD/PoD-2/P/CIR/2023/4 which provided certain relaxations from compliance from the LODR regulations, making it applicable to all listed entities with specified securities and to all recognized stock exchanges.

The SEBI circular No. SEBI/HO/CFD/CMD2/CIR/P/2022/62 issued in May 2022, had provided for these relaxations to be extended till December 31st 2022.  By the virtue of Circular No: SEBI/HO/CFD/PoD-2/P/CIR/2023/4, the requirement of sending hard copy of Annual report has been extended to September 30th of 2023.

This relaxation is pertaining to Regulation 36(1)(b) of the LODR regulations which is related to dispatching hard copy of the annual report containing salient features of all the documents prescribed in section 136 of the Companies Act, 2013 to shareholders who haven’t registered their email address.

The listed entities must however, make sure that they provide these physical copies of Annual reports upon shareholders request in terms of Regulation 36(1)(c) of the LODR.

They should additionally ensure that the notice of the Annual General Meeting (AGM) published in the newspaper must have the weblink details, making the electronical access of the reports available to shareholders in terms of Regulation 47 of the LODR.


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