91C. A Not for Profit Organization registered on the Social Stock Exchange(s), including a Not for Profit Organization whose designated securities are listed on the Social Stock Exchange(s), shall be required to make annual disclosures to the Social Stock Exchange(s) on –
(i) financial aspects, as may be specified by the Board, by October 31st of each year or before the due date of filing of income tax return as prescribed under the provisions of the Income-tax Act, 1961, whichever is later, or within such other period as may be specified by the Board; and
(ii) non-financial aspects, as may be specified by the Board, within a period of 60 days from the end of the financial year or within such other period as may be specified by the Board.
(1) A Not for Profit Organization registered on the Social Stock Exchange(s), including a Not for Profit Organization whose designated securities are listed on the Social Stock Exchange(s), shall be required to make to the Social Stock Exchange(s) on matters specified by the Board, within 60 days from the end of the financial year or within such period as may be .
(2) In addition to the disclosures referred in sub-regulation (1), the Social Stock Exchange(s) may specify matters that shall be disclosed by the Not for Profit Organization on an annual basis.
2. Refer SEBI Circular dated 19.09.2022 regarding framework on Social Stock Exchange. To view the Circular, Click here.
2. As per the SEBI Circular, NPOs are required to make annual disclosures to the SSE by 31st October, 2024 for the Financial Year 2023-24. Refer SEBI Circular dated 27.05.2024. To view the Circular, Click here.