Relaxation From Compliance with Certain Provisions of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 [FCS Deepak P. Singh]


The SEBI has relaxed compliance of certain provisions of SEBI( LODR) Regulations, 2015 to align with MCA Circular dated 5th May, 2022 in which MCA has given relaxation to the listed companies for sending hard copies of for the Financial Statements for the year 2022 till 31st December,2022.

The relaxation given as follows;


Details  Provisions

Relaxation Given


The listed entity shall send the annual report in the following manner to the shareholders:

(b) Hard copy 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 their email address.

The relaxation for not sending physical copies of Annual Report and relevant documents will be given till 31/12/2022.

A listed company is not required to sent physical copies of Annual Report till 31/12/2022.


Further, the notice of Annual General Meeting published by advertisement in terms of Regulation 47 of LODR Regulations, shall contain a link to the annual report, so as to enable shareholders to have access to the full annual report.



The listed entity shall send the annual report in the following manner to the shareholders:

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

Please Note that- listed companies are required to send hard copies of full Annual Report to those shareholders  ,who  request for the same.


Meeting of shareholders and Voting :

(4) The listed entity shall send proxy forms to holders of securities in all cases mentioning that a holder may vote either for or against each resolution.

The sending of Proxy Forms also dispensed with upto 31/12/2022 , in case General Meeting held through electronic mode only.

PLEASE NOTE THAT: the Circular come into force with immediate effect.

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