2025-10-13
Added · Updated
The Securities and Exchange Board of India (SEBI) has modified the disclosure requirements for Related Party Transactions (RPTs) to facilitate ease of doing business for listed entities. The circular introduces exemption thresholds, waiving detailed Industry Standards for transactions below Rs. 10 Crore or 1% of annual consolidated turnover, and completely exempting those under Rs. 1 Crore. Listed entities must now adhere to the simplified formats in Annexure-13A for audit committee and shareholder approvals while maintaining the existing Rs. 1 Crore exemption threshold from the RPT Industry Standards.
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