2025-11-19
Added · Updated
The Securities and Exchange Board of India issued the Fifth Amendment Regulations, 2025, to modify the Listing Obligations and Disclosure Requirements Regulations, 2015. The amendments expand the definition of related party transactions to include directors, key managerial personnel, and their relatives, while introducing new thresholds for materiality based on aggregate turnover. Additionally, the regulations mandate enhanced disclosure of annual reports and clarify the validity periods for shareholder approvals of such transactions.
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