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Introduction

In order to accommodate concerns relating to the outbreak of second wave of the COVID-19 pandemic across India, recently, the Securities and Exchange Board of India (SEBI) and the Ministry of Corporate Affairs (MCA) have granted relaxations to companies from certain provisions of the SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015 (Listing Regulations) and the Companies Act, 2013 (2013 Act) respectively.

Those relate to the following:

  • Extension of timeline of various filings with the stock exchange(s) including timeline for filing of financial results to be submitted by the listed entities for the quarter, half-year and year ended 31 March 2021
  • MCA relaxations relating to board meetings and filing of various forms.

This issue of First Notes aims to provide an overview of the relaxations provided by SEBI and MCA.

To access the text of the:

  • SEBI circular on exemption for equity listed entities, please click here.
  • SEBI circular on exemption for debt securities/bonds, please click here
  • MCA notification on relaxation relating to board meeting, please click here
  • MCA notification on extension of timeline for filing of forms, please click here
  • MCA notification on extension of timeline for charges related forms, please click here