November 23, 2021
Summary of the Circular issued by 22/11/2021
Information to be furnished by the Listed Entity to Audit Committee and Shareholders for approval/consideration of Related Party Transactions (RPTs) w.e.f 01/04/2022
Further to recent amendment to RPT provisions of LODR, SEBI has prescribed the information to be furnished by the listed entity for review of the audit committee/consideration of the shareholders for approval of a proposed RPT. The audit committee shall also review the status of long-term (more than one year) or recurring RPTs on an annual basis. The revised format for half-yearly disclosure on RPT to be filed with the Stock Exchanges is annexed to this circular.