2025-11-25
The Securities and Exchange Board of India mandates specific timelines for issuers to submit periodic reports and certificates to Debenture Trustees to facilitate continuous due diligence. Issuers must provide quarterly security cover statements within 60 days, half-yearly guarantor net worth certificates, and annual valuation reports, with specific deadlines varying for the final quarter. These provisions, issued under the SEBI (Debenture Trustees) Regulations 1993, become effective for the quarter ending December 31, 2025, to protect investor interests and ensure timely monitoring of debt securities.