The Tax Publishers

Notification No. F. No. SEBI/LAD-NRO/GN/2022/88 [ADVT.-III/4/Exty./192/2022-23], dt. 25-07-2022

SEBI (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2022

In exercise of the powers conferred by section 11, sub-section (2) of section 11A and section 30 of the Securities and Exchange Board of India Act, 1992 (15 of 1992) read with section 31 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956), the Board hereby makes the following regulations to further amend the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, namely--

1. These regulations may be called the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2022.

2. They shall come into force on the date of their publication in the Official Gazette.

3. In the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015--

I. In regulation 2, in sub-regulation (1)--

(i) in clause (h), after the words and symbol mutual funds, and before the words and any other, the words Zero Coupon Zero Principal Instruments shall be inserted.

(ii) after clause (zn), the following clause (zo) shall be inserted namely--

(zo) the expressions For Profit Social Enterprise, Not for Profit Organization, Social Enterprise, Social Stock Exchange, draft fund raising document, final fund raising document, fund raising document, Social Auditor and Social Audit Firm shall have the same meaning as assigned to them in the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulation, 2018;

II. after Chapter IX and before Chapter X, the following Chapter IX-A shall be inserted namely--

CHAPTER IX-A

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