valid as on 14/07/2024

Regulation 91C. Disclosures by a Not for Profit Organization.
Effective date 25.07.2022

91C. (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.

Inserted vide the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2022 dated 25.07.2022. To view the Notification, Click Here 
Refer SEBI Circular dated 19.09.2022 regarding framework on Social Stock Exchange. To view the Circular, Click here.
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.

SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) (FIFTH AMENDMENT) REGULATIONS, 2022 dated 25.07.2022


SEBI Circular dated 19.09.2022 regarding Framework on Social Stock Exchange.


SEBI Circular on Timelines for disclosures by Social Enterprises on Social Stock Exchange (“SSE”) for FY 2023-24 dated 27.05.2024


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