SEBI Issues Circular for the Extension of Relaxations from Dispatching Physical Copies of Financial Statements Due in the Year 2023

Physical Copies of Financial Statements

On 05th January 2023, the Securities and Exchange Board of India (SEBI) issued a Circular regarding Limited Relaxation for the Dispatch of Physical Copies of Financial Statements, etc., in accordance with Regulation 58 of SEBI. SEBI, in reference with Circular no. SEBI/HO/CFD/CMD1/CIR/P/2020/79 issued on 12th May 2020, had inter-alia, relaxed certain provisions of the SEBI (Listing Obligations and Discloser Requirements) Regulations, 2015 (Listing Regulations) in relation to the dispatch of hard copies of Annual Report to debenture holders, pursuant to relaxations granted by the Ministry of Corporate Affairs (MCA). Thereafter, through Circular no. SEBI/HO/DDHS/P/CIR/2022/0063 issued on 13th May 2022, the relaxations were further extended until 31st December 2022.

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