Section 136 of The Companies Act, 2013

Documents & Information to shareholders.

36.(1) The listed entity shall send the annual report in the following manner to the shareholders:

(a) Soft copies of full annual report to all those shareholder(s) who have registered their email address(es) for the purpose ;

of statement containing the salient features of all the documents, as prescribed in Section 136 of Companies Act, 2013 or rules made thereunder to those shareholder(s) who have not so registered;

(c) of full annual reports to those shareholders, who request for the same.

(2) The listed entity shall send annual report referred to in sub-regulation (1), to the holders of securities, not less than twenty-one days before the annual general meeting.

(3) In case of the appointment of a new director or re-appointment of a director the shareholders must be provided with the following information:

(a) a brief resume of the director;

(b) nature of expertise in specific functional areas;

(c) disclosure of relationships between directors inter-se;

(d)names of listed entities in which the person also holds the directorship and the membership of Committees of the board ; and

(e) shareholding of non-executive directors .

. In case of independent directors, the skills and capabilities required for the role and the manner in which the proposed person meets such requirements.

The disclosures made by the listed entity with immediate effect from date of notification of these amendments-

(a) to the stock exchanges shall be in XBRL format in accordance with the guidelines specified by the stock exchanges from time to time; and

(b) to the stock exchanges and on its website, shall be in a format that allows users to find relevant information easily through a searching tool:

Provided that the requirement to make disclosures in searchable formats shall not apply in case there is a statutory requirement to make such disclosures in formats which may not be searchable, such as copies of scanned documents.

The notice being sent to shareholders for an annual general meeting, where the statutory auditor(s) is/are proposed to be (2)  shall include the following disclosures as a part of the explanatory statement to the notice:

(a) Proposed fees payable to the statutory auditor(s) along with terms of appointment and in case of a new auditor, any material change in the fee payable to such auditor from that paid to the outgoing auditor along with the rationale for such change;

(b) Basis of recommendation for appointment including the details in relation to and credentials of the statutory auditor(s) proposed to be appointed.

SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2018 dated 09.05.2018

SEBI Corrigendum dated 06.08.2021

Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021 dated 05.05.2021

Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2021 dated 03.08.2021

BSE Circular dated 09.10.2023 regarding Relaxation from compliance with certain provisions of the SEBI (LODR) Regulations, 2015

BSE Circular dated 13.07.2023 regarding compliance with SEBI (LODR) Regulations, 2015

NSE Circular dated 09.10.2023 regarding Relaxation from compliance with certain provisions of the SEBI (LODR) Regulations, 2015

SEBI Circular dated 05.01.2023 regarding Relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

SEBI Circular dated 07.10.2023 regarding Relaxation from compliance with certain provisions of the SEBI (LODR) Regulations, 2015

SEBI Circular dated 12.05.2020 on additional relaxation in relation to compliance with certain provisions of SEBI LODR, 2015 – Covid-19 pandemic

SEBI Circular dated 13.05.2022 regarding relaxation from compliance with certain provisions of the SEBI (LODR) Regulations, 2015 due to the CoVID -19 pandemic

SEBI Circular dated 15.01.2021 regarding relaxation from compliance with certain provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 due to the CoVID -19 pandemic

SEBI Circular on Resignation of statutory auditors from listed entities and their material subsidiaries dated 18.10.2019

SEBI Master Circular dated 11.07.2023 for Listed Companies