Section 91 of The Companies Act, 2013

Record Date.

87. (1) The listed entity shall fix a record date for payment of interest and payment of redemption or repayment amount or for such other purposes as specified by the recognised stock exchange(s).

(2)  The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date)to the recognised stock exchange(s) of the record date or of as many days as the Stock Exchange may agree to or require specifying the purpose of the record date.