Corporate Compliance Calendar for the month of August, 2020

About Article :

This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.

If you think compliance is expensive, try non‐ compliance”

Compliance Requirement Under

Income Tax Act, 1961
Goods & Services Tax Act, 2017 (GST) and Important Updates / Circulars
Foreign Exchange Management Act, 1999 (FEMA) and Important Notifications
Other Statutory Laws and Updates
SEBI (Listing Obligations & Disclosure Requirements) (LODR) Regulations, 2015
SEBI Takeover Regulations 2011
SEBI (Depositories and Participants) Regulations 2018) and Circulars / Notifications
SEBI Operational framework for transactions in defaulted debt securities post maturity
Timelines for compliance with the regulatory requirements by DPS / RTAS / KRAS
Sebi Relaxations for Preferential Issues Matters
Stamp duty rates w.e.f. 1st July 2020 & AIF update
Companies Act, 2013 (MCA/ROC and LLP Compliance) and Notifications
Insolvency and Bankruptcy Board of India (IBBI) Updates

Compliance requirement under the Income Tax Act, 1961

Applicable Laws/Acts	Compliance Particulars	Due Dates	Revised Due Dates
Income Tax Act, 1961	Filing of original return for the Assessment Year 2019-20 u/s 139 (1)	30-07-2020	30-09-2020
Income Tax Act, 1961	Filing of belated return for the Assessment Year 2019-20 u/s 139 (4)	30-06-2020	30-09-2020
Income Tax Act, 1961	Filing of revised return for the Assessment Year 2019-20 u/s 139 (5)	30-06-2020	30-09-2020
Income Tax Act, 1961	TDS/ TCS Return for quarter ending 31.03.2020 (Q4 of F.Y. 2019-20) for Government Offices	30-06-2020	15-07-2020
Income Tax Act, 1961	TDS/ TCS Return for 31.03.2020 (Q4 of F.Y. 2019-20) quarter	30-06-2020	31-07-2020
Income Tax Act, 1961	Date of issuance of TDS certificate to employees in form 16A and other in form 16	15-07-2020	15-08-2020
Income Tax Act, 1961	Investments for claiming deduction under Chapter-VIA-B of the IT Act which includes section 80C, 80D, 80G etc. for the A.Y. 20-21 i.e. F.Y. 19-20	30-06-2020	31-07-2020
Income Tax Act, 1961	Investment/ construction/ purchase for claiming roll over benefit/ deduction in respect of capital gains under sections 54 to 54GB	30-06-2020	30-09-2020
Income Tax Act, 1961	Furnishing of Form 24G by an office of the Government for the month of: · February 2020 · March 2020 · April to November 2020	15-03-2020 30-04-2020 Within 15 days from the end of the month	15-07-2020 15-07-2020 31-03-2020
Income Tax Act, 1961	New procedure for registration, approval or notification entities under u/s 10(23C), 12AA, 35 and 80G	01.06.2020	01.10.2020
Income Tax Act, 1961	Form 24QB, 24QC and 24QD of February and March 2020 (Section 200 read with Rule 31A or Section 206C read with Rule 31AA)	30-03-2020 30-04-2020	30-06-2020
Income Tax Act, 1961	Date of filing of declaration and payment of tax under VI VAD SE VISH WAS	30-06-2020	31-12-2020
Income Tax Act, 1961	Due date for any of the following actions, except mentioned above, under the the Wealth-Tax Act, 1957, Income-tax Act, 1961, Prohibition of Benami Property Transactions Act, 1988, Chapter VII of Finance (No. 2) Act, 2004 (dealing with Securities Transaction Tax), Chapter VII of Finance Act, 2013 (dealing with Commodities Transaction Tax), Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, Chapter VIII of Finance Act, 2016 (dealing with Equalisation Levy) and Direct Tax Vivad se Vishwas Act, 2020 by any Authority, Commission or Tribunal: • passing order • issuance of notice, intimation, notification, sanction or approval • completion of proceedings • any other action • filing of appeal, reply, application • furnishing of reports, document, return, statement or any such record	20-03-2020 to 31-12-2020	31-03-2021
Income Tax Act, 1961	Due date for any of the following actions, except mentioned above, under: the Wealth-Tax Act, 1957, Income-tax Act, 1961, Prohibition of Benami Property Transactions Act, 1988, Chapter VII of Finance (No. 2) Act, 2004 (dealing with Securities Transaction Tax), Chapter VII of Finance Act, 2013 (dealing with Commodities Transaction Tax), Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, Chapter VIII of Finance Act, 2016 (dealing with Equalisation Levy) and Direct Tax Vivad se Vishwas Act, 2020 by the Taxpayers and/or Authority: · filing of appeal, reply, application · furnishing of reports, document, return, statement or any such record	20-03-2020 to 31-12-2020	31-03-2021

Important Notifications:

Sl. No.	Particulars of the Notification(s)	File No. / Circular No.	Notification Link(s)
1.	One-time relaxation for Verification of tax-returns for the Assessment years 201S-16, 2016-17, 2017-18, 2018-19 and 2019-20 which are pending due to non-filing of ITRV form and processing of such returns – reg.	Circular No. 13/2020/ F. No. 225/59/2020/ITA-1I	LINK
2.	Clarification in relation to notification issued under clause (v) of proviso to section 194N of the Income-tax Act, 1961 (the Act) prior to its amendment by Finance Act, 2020 (FA, 2020)-Reg	Circular No.14/2020 F. No. 370142/27/2020-TPL	LINK
3.	Notification of Sovereign Wealth Fund under section to(23FE) of the Income-tax Act, 1961	Circular No. 15 of 2020 F No 370142/26/2020-TPL	LINK
4.	Income-tax (16th Amendment) Rules, 2020	Notification No. 43/2020/F. No. 370142/11/2020-TPL	LINK
5.	Notification of Harmonised Master List of Infrastructure Sub-sectors for the purposes of section 10(23FE) of the Income-tax Act, 1961	Notification No. 44/2020/F. No. 370142/24/2020-TPL	LINK
6.	The National Pension Scheme Tier II- Tax Saver Scheme, 2020.	Notification No. 45 /2020/F. No.370142/26/2019-TPL	LINK
7.	‘National Aviation Security Fee Trust’ (PAN AADTN2508F)	Notification No. 46 /2020/F. No. 300196/07/2020-ITA-I	LINK
8.	Notification u/s 138 (1)(ii) of the Income-tax Act, 1961 under PM-KISAN Yojana	F. No. 225/49/2019-ITA.II Notification No. 51 /2020	LINK
9.	Notification u/s 138 of the Income-tax ACt,1961 in respect of Intelligence Bureau, Cabinet Secretariat, National Investigation Agency and Narcotics Control Bureau	F. No. 225/53/2020-IT A.II Notification No. 52 /2020	LINK
10.	Income-tax (17th Amendment) Rules, 2020.	Notification No. 54/2020/F. No. 370142/22/2020-TPL	LINK
11.	Income-tax (18th Amendment) Rules, 2020.	Notification No. 55/2020/ F. No.142/22/2015-TPL	LINK
12.	TAXATION AND OTHER LAWS	Notification No. 56/2020/ F. No. 370142/23/2020-TPL	LINK

Compliance Requirement under Goods & Services Tax Act, (GST) 2017

Keeping in view the preventive measures taken to contain the spread of Novel Coronavirus (COVID-19) and the difficulties being faced by the GST taxpayer, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, has extended the due date for Filing GST Returns.

GST Compliance Relaxations:

GSTR 3B Due Dates for May 2020

Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period	Due Date	No interest payable till	Interest payable @ 9% from & till	Interest payable @ 18% from
Feb, 2020	20th March, 2020	4th April, 2020	5th April to 24th June, 2020	25th June, 2020
March, 2020	20th April, 2020	5th May, 2020	6th May to 24th June, 2020	25th June, 2020
April, 2020	20th May, 2020	4th June, 2020	5th June to 24th June, 2020	25th June, 2020
May, 2020	27th June, 2020 (extended date for filing)	27th June, 2020	—	28th June, 2020
June, 2020	20^th July, 2020	–	–	–
July, 2020	20^th August, 2020	–	–	–

Taxpayers having aggregate turnover up to Rs. 5 crores in the preceding FY (Group A)

Tax period	Due Date	No interest payable till	Interest payable @ 9% from & till	Interest payable @ 18% from
Feb, 2020	22nd March, 2020	30th June, 2020	1st July to 30th Sept., 2020	1st Oct., 2020
March, 2020	22nd April, 2020	3rd July, 2020	4th July to 30th Sept., 2020	1st Oct., 2020
April, 2020	22nd May, 2020	6th July, 2020	7th July to 30th Sept., 2020	1st Oct., 2020
May, 2020	12th July, 2020 (extended date for filing)	12th Sept., 2020	13th Sept to 30th Sept., 2020	1st Oct., 2020
June, 2020	22nd July, 2020	23rd Sept., 2020	24th Sept to 30th Sept., 2020	1st Oct., 2020
July, 2020	22^nd August, 2020	27^th September, 2020	28 Sep-30 Sep 2020	01.10.2020 to till actual date of deposit of Tax
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

Taxpayers having aggregate turnover upto Rs. 5 crores in the preceding FY (Group B)

Tax period	Due Date	No interest payable till	Interest payable @ 9% from & till	Interest payable @ 18% from
Feb, 2020	24th March, 2020	30th June, 2020	1st July to 30th Sept., 2020	1st Oct., 2020
March, 2020	24th April, 2020	5th July, 2020	6th July to 30th Sept., 2020	1st Oct., 2020
April, 2020	24th May, 2020	9th July, 2020	10th July to 30th Sept., 2020	1st Oct., 2020
May, 2020	14th July, 2020 (extended date for filing)	15th Sept., 2020	16th Sept to 30th Sept., 2020	1st Oct., 2020
June, 2020	24th July, 2020	25th Sept., 2020	26th Sept to 30th Sept., 2020	1st Oct., 2020
July, 2020	24^th August, 2020	29th Sept., 2020	30th Sept., 2020	1st Oct., 2020
Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

Late Fee Relief to Normal Taxpayers filing Form GSTR-3B

i) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period	Late fees waived if return filed on or before
Feb, 2020	24th June, 2020
March, 2020	24th June, 2020
April, 2020	24th June, 2020
May, 2020	30^th September, 2020 (Interest is NIL for the first 15 days, 9% after 15 days till 24th June and 18% thereafter)
June, 2020
July, 2020

ii) Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY

Tax period	Late fees waived if return filed on or before (For Group A States)*	Late fees waived if return filed on or before (For Group B States)*
Feb, 2020	30th June, 2020	30th June, 2020
March, 2020	03rd July, 2020	05th July, 2020
April, 2020	06th July, 2020	09th July, 2020
May, 2020	12th Sept., 2020	15th Sept., 2020
June, 2020	23rd Sept., 2020	25th Sept., 2020
July, 2020	27th Sept., 2020	29th Sept., 2020
States	Group A- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep	Group B- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

Kindly note:

Taxpayers who are yet to file Form GSTR-3B for any month(s) from July, 2017 till Jan., 2020, can now file Form GSTR-3B from 1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee is capped at Rs 500 per return.

iii) Late Fee Relief to Normal Taxpayers filing Form GSTR-1:

Tax period	Due Date	Waiver of late fee if return filed on or before
March 2020	11.04.2020	10.07.2020
April 2020	11.05.2020	24.07.2020
May 2020	11.06.2020	28.07.2020
June, 2020	11.07.2020	05.08.2020
Quarterly taxpayers Jan to March 2020	30.04.2020	17.07.2020
Quarterly taxpayers April to June 2020	31.07.2020	03.08.2020

Kindly note:

If the Form GSTR-3B and Form GSTR-1 for the period mentioned in Tables above is not filed by the notified dates, late fee will become payable from the due dates for these returns.

Compliances for Composition taxpayers

Form No.

Compliance Particulars

Due Date (New)

GST CMP-08

2nd Quarter – July to September 2020

18.10.2020

GSTR-4

The yearly return for 2019-20 shall be required to be filed in Form GSTR 4

31.08.2020

Non-Resident Tax Payers, ISD, TDS & TCS Taxpayers

– (for the month of March, April, May, June & July 2020)

Form No.	Compliance Particulars	Due Date	Due Date (New)
GSTR -5	Non-Resident Taxpayers	20th of succeeding month	31.08.2020
GSTR -6	Input Service Distributors	13th of succeeding month	31.08.2020
GSTR -7	Tax Deductors at Source (TDS deductors)	10th of succeeding month	31.08.2020
GSTR -8	Tax Collectors at Source (TCS collectors)	10th of succeeding month	31.08.2020

Extension of validity period of EWB:

The validity of E-way bills (EWBs), generated on or before 24th March, 2020, and whose validity expiry date lies on or after 20th March, 2020, is deemed to have been extended till 31st August, 2020.

GST UPDATES from 01.07.2020 to 31.07.2020:

Sl. No.	Notification(s)	Notification No.	Link(s)
1.	Seeks to make eighth amendment (2020) to CGST Rules	58/2020-Central Tax dated 01.07.2020	LINK
2.	Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020	59/2020-Central Tax dated 13.07.2020	LINK
3.	Seeks to make Ninth amendment (2020) to CGST Rules	60/2020-Central Tax dated 30.07.2020	LINK
4.	Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice	61/2020-Central Tax dated 30.07.2020	LINK
5.	The Central Goods and Services Tax (Ninth Amendment) Rules, 2020.	Gazette ID CG-DL-E-30072020-220781	LINK
6	The Delhi Goods and Services Tax (Removal Of Difficulties) Order, 2019	Gazette ID SG-DL-E-28072020-220717	LINK
7	Amendment in the notification of the Government of India in the Ministry of Finance, No. 21/2019- Central Tax, dated the 23.04.2019	[F. No. CBEC-20/01/09/2019-GST	LINK
8	The Central Goods and Services Tax (Eighth Amendment) Rules, 2020	Gazette ID CG-DL-E-01072020-220314	LINK

Compliance under Other Statutory Laws

Applicable Laws/Acts

Due Dates

Compliance Particulars

Forms / (Filing mode)

EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952)

15.08.2020

PF Payment

ECR

ESIC (Employees’ State Insurance Act, 1948)

15.08.2020

ESIC Payment

ESI Challan

Contract Labour (Regulation &Abolition) Act, 1970

Within 15 Days of commencement/ completion of contract work

Return/Notice within 15 days of commencement/ completion of each contract by the Principal employer

Form VI-B

Payment of Gratuity Rule

Within 30 Days of applicability of the Act & any change

Notice of applicability of the Act & any change

Form A or B

Professional Tax and Shop & Establishment Taxes

31.08.2020

Payment of Professional Tax and Shop & Establishment Taxes

Updates TRACKER under Labour Laws:

Sl. No.	Notification(s)	Link(s)
1.	The Code on Wages, 2019	Link
2	The Employees’ State Insurance (Central) Amendment Rules, 2020.	Link
3	Relaxation of time limit for filing contribution for the period ending March, 2020	Link
4	Constitution of Committee-Support Gropu for pensioners of ESIC who are Members of ESIC PMS, 2006	Link
5	प्रधान मंत्री गरीब कल्याण पैकेज के अंतर्गत कोविड-19 से लड़ने वाले हैल्थ केयर वर्कर्स का बीमा	Link
6	Relaxation/permission for extension of delivery time and exemption of penalty during lockdown period.	Link
7	Implementation of guidelines, circulars, protocol of Ministry of AYUSH regarding management of COVID-19.	Link
8	Submission of Brief Note on working of ESI Scheme in the Region as on 31.03.2020	Link

Compliances under FEMA / RBI

Applicable Laws/Acts

Due Dates

Compliance Particulars

Forms / (Filing mode)

FEMA ACT 1999

14.08.2020

(extended)

Annual Return on Foreign liabilities and assets

The FLA return is required to be submitted by the companies who have received Foreign direct investment (FDI) and/or made Foreign direct investment abroad in the previous year(s) including the current year

FLA Return

FEMA ACT 1999

Monthly Basis

External Commercial Borrowings

Borrowers are required to report all ECB transactions to the RBI on a monthly basis through an AD Category – I Bank in the form of ‘ECB 2 Return’.

ECB 2 Return

FEMA ACT 1999

Not later than 30 days from the date of issue of Capital instrument

FC-GPR is a form filed when the Indian company receives the Foreign Direct Investment and the company allots shares to a person resident outside India.

Form FC-GPR

FEMA ACT 1999

With in 60 days of receipt/ remittance of funds or transfer of capital instruments whichever is earlier.

Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa is to be made in Form FC-TRS.

The onus of reporting shall be on the resident transferor/ transferee.

Form FC-TRS.

FEMA ACT 1999

within 30 days from the date of receipt of the amount of consideration.

A Limited Liability Partnership receiving amount of consideration and acquisition of profit shares is required to submit a report in the Form FDI LLP-1

Form FDI LLP-I

FEMA ACT 1999

within 60 days from the date of receipt of funds in

A Limited liability Partnership shall report disinvestment/ transfer of capital contribution or profit share between a resident and a non resident (or vice versa)

Form FDI LLP-II

FEMA ACT 1999

within 30 days from the date of allotment of capital instruments

The domestic custodian shall report the issue/ transfer/ of sponsored/ unsponsored depository receipts

Downstream statement -Form DI

Important Updates:

The due date for submission of FLA for the year 2019-20 is extended to August 14, 2020.
RBI Extends Timeline For Finalisation Of Audited Accounts For Applicable NBFCs: every applicable NBFC shall finalize its balance sheet within a period of 3 months from the date to which it pertains or any date as notified by SEBI for submission of financial results by listed entities.

RBI Circulars / Notifications:

S. N.	Particulars of the Circulars	Link
1	Special liquidity scheme for NBFCs/HFCs	Click Here
2	Master Circular on SHG-Bank Linkage Programme	Click Here
3	Master Circular – Lead Bank Scheme	Click Here
4	Distressed Assets Fund – Subordinate Debt for Stressed MSMEs	Click Here
5	Credit flow to Micro, Small and Medium Enterprises Sector	Click Here
6	Exemption from Registration as NBFC – Alternative Investment Fund (AIF)	Click Here
7	Fair Practices Code for Asset Reconstruction Companies	Click Here
8	Implementation of Indian Accounting Standards	Click Here
9	Indian Stamp Act, 1899 Amendments and Rules made thereunder	Click Here
10.	RBI Working Paper No. 08/2020: Subnational Government Debt Sustainability in India: An Empirical Analysis	Click Here
11.	Are Dynamic Shifts Underway in the Indian Economy? (Shri Shaktikanta Das, Governor, Reserve Bank of India – July 27, 2020 – Addressed to CII National Council, Mumbai)	Click Here

SEBI – Securities Exchange Board of INDIA

SEBI MEASURES IN RESPONSE TO COVID 19

Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015

Half Yearly Compliances

Sl. No.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

Revised Due Date

Regulation 33

Quarterly / Annually

Relating to Financial Results

Un audited Financial Results within 45 days & Audited finance within 60 days

Q. 15.05.2020

A. 30.05.2020

15.09.2020

Annual Compliance

Sl. No.

Regulation No.

Compliance Particular

Compliance Period

(Due Date)

Regulation 24A

Secretarial Audit

Due date Extended to 31.07.2020

Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, a secretarial audit report, given by a company secretary in practice, in such form as may be specified with effect from the year ended March 31, 2019.

(within 60 days from the Closure of FY)

COMPLIANCE ON IMPACT OF COVID 19:Reg 4(2)(e),30,33,51

Advisory on disclosure of the material impact of COVID-19 pandemic on listed entities under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015: Link

Event-based Compliances

Sl. No.

Regulation No.

Compliance Particular

Compliance Period (Due Date)

Regulation 7 (5)

Intimation of

appointment / Change of Share Transfer Agent.

Within 7 days of Agreement with

RTA.

Regulation 17(2)

Meeting of Board of Directors

COVID-19 Relaxation:

The board of directors and Audit Committee of the listed entity are exempted from observing the maximum stipulated time gap between two meetings.

Extension of maximum time gap between two board/Audit Committee meetings as provided by circular No. SEBI/HO/CFD/CMD1/CIR/P/2020/38 dated March 19, 2020 is further extended till July 31, 2020.

However the board of directors / Audit Committee shall ensure that they meet at least four times a year, as stipulated under regulations 17(2) and 18(2)(a) of the LODR.

Regulation 18(2)

Meeting of the audit committee

Regulation 29

Notice for Board Meeting to consider the prescribed matters.

COVID19 Relaxation

Board meetings in all cases –

2 days in respect of Board Meetings held till July 31, 2020.

Regulation 30

Outcome of Board Meeting (Schedule III Part A- (4)

within 30 minutes of the closure of the meeting

Regulation 39 (3)

Intimation to Stock Exchanges regarding loss of share certificates and issue of the duplicate certificates – within 2 days of its getting information

Extension granted:

No penalty for delay in intimation made between March 1 to May 31, 2020

Regulation 40

Transfer or transmission or transposition of securities

After due verification of the documents, the Listed Company shall register transfers of its securities in the name of the transferee(s) and issue certificates or receipts or advices, as applicable, of transfers; or issue any valid objection or intimation to the transferee or transferor, as the case may be, within a period of 15 days from the date of such receipt of request for transfer:

Transmission requests are processed for securities held in dematerialized mode and physical mode within 7 days and 21 days respectively, after receipt of the specified documents

Regulation 43

Declaration of Dividend

The company has to declare and disclose the dividend on per share basis only.

Regulation 46

Company Website:.

Listed entity shall disseminate the information as stated in Regulation 46 (2)

Shall update any change in the content of its website within

2 working days from the date of such change in content.

10.

Regulation 50

Intimation to stock exchange(s).

Listed Company shall give prior intimation at least 11 working days before the date on and from which the interest on debentures and bonds, and redemption amount of redeemable shares or of debentures and bonds shall be payable.

11.

Regulation 57

Other submissions to stock exchange(s).

Listed Company shall submit a certificate to the stock exchange within 2 days of the interest or principal or both becoming due that it has made timely payment of interests or principal obligations or both in respect of the non convertible debt securities.

12.

Regulation 82

Intimation and filings with stock exchange(s).

Intention to issue new securitized debt instruments either through a public issue or on private placement basis :

Reg. 82(2) : Intimation of Meeting

at least 2 working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation or declaration of issue of securitized debt instruments or any other matter affecting the rights or interests of holders of securitized debt instruments is proposed to be considered

13.

SCHEDULE III

PART A: DISCLOSURES OF EVENTS OR INFORMATION: SPECIFIED SECURITIES

Events which shall be disclosed without any application of the guidelines for materiality as specified in sub-regulation (4) of regulation (30)

(7B) In case of resignation of an independent director of the listed entity, within 7 days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entities as mentioned in 7B (i), 7B(ii) & 7B(iii).

14.

Regulation 106J

Period of subscription and issue of allotment letter.

A rights issue shall be open for subscription in India for a period as applicable under the laws of its home country but in no case less than 10 days.

15.

Regulation 108

Application for Listing.

The issuer / the issuing company, shall, make an application for listing, within 20 days from the date of allotment, to one or more recognized stock exchange(s) along with the documents specified by stock exchange(s) from time to time.

16.

Regulation 23

Corporate governance requirements with respect to subsidiary of listed entity

The listed entity shall submit within 30 days from the date of publication of its standalone and consolidated financial results for the half year, disclosures of related party transactions on a consolidated basis, in the format specified in the relevant accounting standards for annual results to the stock exchanges and publish the same on its website.

Regulation 23(9)

Disclosure Of Related Party Transactions Pursuant To Regulation 23(9) Of The SEBI (Listing Obligations And Disclosure Requirements) Regulations, 2015 WITHIN 30 days from the date of publication of Financial Results (for half year )

18.

Regulation 30 (6) read with Para A of Part A of Schedule III (except sub para 4 of with Para A of Part A of Schedule III

The listed entity shall first disclose to stock exchange(s) of all events, as specified in Part A of Schedule III, or information as soon as reasonably possible and not later than twenty four hours from the occurrence of event or information:

Provided that in case the disclosure is made after twenty four hours of occurrence of the event or information, the listed entity shall, along with such disclosures provide explanation for delay

Example :

Proceedings of Annual and extraordinary general meetings of the listed entity.

24 hours of Occurrence of event

19.

SCHEDULE III

PARTA A

(SUB CLAUSE 7A)

In case of resignation of the auditor of the listed entity, detailed reasons for resignation of auditor, as given by the said auditor, shall be disclosed by the listed entities to the stock exchanges as soon as possible but not later than twenty four hours of receipt of such reasons from the auditor

24 hours of Occurrence of event

20.

SCHEDULE III

PARTA A

(SUB CLAUSE 7B)

In case of resignation of an independent director of the listed entity, within seven days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entities

within 7 days from the date of resignation

21.

Regulation 37(1)

Draft Scheme of Arrangement & Scheme of Arrangement before for obtaining Observation Letter or No-objection letter, before filing such scheme with any Court or Tribunal, in terms of requirements specified by the Board or stock exchange(s) from time to time.

Before filling the same with any court or tribunal

Regulation 37(1) read with Section 31 of the Insolvency Code,

No need to follow Regulation 37 & 94 if restructuring proposal approved as part of a resolution plan by the Tribunal under section 31 of the Insolvency Code, subject to the details being disclosed to the recognized stock 23exchanges within one day of the resolution plan being approved

within one day of the resolution plan being approved

Regulation 42(2)

The listed entity shall give notice in advance of at least seven working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date. (Refer 42(1) Record date)

7 working days (excluding the date of intimation and the record date)

24.

Regulation 44(3)

The listed entity shall submit to the stock exchange, within forty eight hours of conclusion of its General Meeting, details regarding the voting results in the format specified by the Board.

within 48 hours of conclusion of its General Meeting

25.

Regulation 31A

Re-classification of status of a promoter/ person belonging to promoter group to public

an application for re-classification to the stock exchanges has been made by the listed entity consequent to the following procedures and not later than thirty days from the date of approval by shareholders in general meeting.

Not later than 30 days of general Meeting

26.

Regulation 50(1)