CIRCULAR
SEBI/HO/CFD/CFD-PoD-2/P/CIR/2024/133 October 3, 2024
To,
All listed entities that have listed their specified securities
All Recognized Stock Exchanges
Madam / Sir,
Sub: Relaxation from compliance with certain provisions of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015 – Reg.
1. SEBI, vide circular dated October 7, 2023, had relaxed the applicability of regulation 36(1)(b)
of the of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
(“LODR Regulations”) for Annual General Meetings (AGMs) and regulation 44(4) of the
LODR Regulations for general meetings (in electronic mode) held till September 30, 2024
based on the relaxations provided by MCA vide General Circular no. 09/2023 dated
September 25, 2023.
2. Recently, MCA, vide General Circular No. 09/2024 dated September 19, 2024, has extended
the relaxation from sending physical copies of financial statements (including Board’s report,
Auditor’s report or other documents required to be attached therewith) to the shareholders,
for the AGMs conducted till September 30, 2025. SEBI has also received representations to
extend the relaxations mentioned at para 1 above.
3. In view of the above, it has been decided to extend the relaxations mentioned at para 1 above
till September 30, 2025.
4. It is reiterated that the listed entities shall ensure compliance with the conditions stipulated at
para 5.1 and 5.2 of section VI-J of chapter VI of the Master Circular dated July 11, 2023 on
compliance with the provisions of the LODR Regulations while availing the relaxations
specified above.
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5. This Circular is issued in exercise of the powers conferred under Section 11(1) of the
Securities and Exchange Board of India Act, 1992 read with Regulation 101 of the LODR
Regulations and the relaxations contained herein are subject to the provisions of the
Companies Act, 2013 and rules made thereunder, as modified from time to time.
6. This Circular is available at www.sebi.gov.in under the link “LegalCirculars”.
Yours faithfully,
Raj Kumar Das
Deputy General Manager
Corporation Finance Department
Policy and Development – 2
+91-22-26449253
rajkd@sebi.gov.in
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