Taxmann's Compliance Calendar for the Listed Entities under the SEBI LODR Norms

Compliance Calendar for the Listed Entities under SEBI LODR Norms Drafted by Taxmann’s Editorial Team

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Compliance Calendar for Listed Entites | January 2022

Compliance Calendar for the Listed Entities under SEBI LODR Norms Drafted by Taxmann’s Editorial Team

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Compliance Calendar for Listed Entites | January 2022

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Compliance Calendar for Listed Entites | January 2022

Contents

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Quarterly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

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Half Yearly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

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Annual Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

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Event Based Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

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Compliance Calendar for Listed Entites | January 2022

Introduction The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI LODR’) norms are applicable to all listed entities which have listed their designated securities on the recognised stock exchanges. Regulation 5 of the SEBI LODR norms cast general obligation of compliance on the listed entity to ensure that key managerial personnel, directors, promoters or any other person dealing with the listed entity, complies with responsibilities or obligations, if any, assigned to them under the regulations.

Under the SEBI Listing Regulations 2015, a listed entity is required to comply with the following compliances:

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a.

Quarterly Compliances

b.

Half yearly Compliances

c.

Yearly Compliances

d.

Event-Based Compliances

Compliance Calendar for Listed Entites | January 2022

Quarterly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Regulation

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Compliance/ Disclosures/ Report

Due date Timeline

Q1 Ending June

Q2 Ending September

Q3 Ending Q4 Ending December March

Regulation 31 (1) (b)

Disclosure of Shareholding Pattern

Within 21 day from the end of the quarter

By 21st July

By 21st October

By 21st January

By 21st April

27(2)(a) Corporate Governance Report

Corporate Governance Report

Within 21 days from the end of the quarter.

By 21st July

By 21st October

By 21st January

By 21st April

Regulation 33 (3) (a)

Financial Results along with Limited review report/ Auditor’s report

Within 45 days from the end of the quarter

By 14th August

By 14th November

By 14th February

By 15th May

Regulation 13 (3)

Statement of Grievance Redressal Mechanism

Within 21 days from the end of the quarter.

By 21st July

By 21st October

By 21st January

By 21st April

Regulation 32 (1)

Statement of Within 45 deviation(s) or days from variation(s) the end of the quarter

By 14th August

By 14th November

By 14th February

By 15th May

Regulation 76 (1)

Reconciliation of share capital audit report

By 30th April

By 30th July

By 30th October

By 30th January

Within 30 days from the end of the quarter.

Compliance Calendar for Listed Entites | January 2022

Half Yearly Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Regulation Regulation 23 (9)

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Due Date

Compliance/ Disclosures/ Report Disclosures of related party transactions

Timeline

Half-yearly Ending September

30 days from By 14th December the date of publication of its standalone and consolidated financial results.

Compliance Calendar for Listed Entites | January 2022

Half-yearly Ending March By 29th June

Annual Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Regulation

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Compliance/ Disclosures/Report

Timeline

Due Date

Regulation 24A

Secretarial Compliance Report

within 60 days of the end of the financial year

By 30th May every year

Regulation 26 (3)

Annual affirmations for compliance with code of conduct

At the 1st BM in every Financial Year

At the 1st Board Meeting in every Financial Year

Regulation 7 (3)

Share Transfer Agent

Within 30 days from the end of financial year.

By 30th April

Regulation 14

Payment of listing fees & Other charges

Within 1 month of end of 31st March every year

By 30th April

Regulation 33 (3) (d)

Financial Results along with Auditor’s Report

Within 60 days from the end of the financial year

By 30th May every year

Regulation 34(1)

Annual Report

Not later than the day of commencement of dispatch to its shareholders.

Not less than 21 days before the AGM

Regulation 40 (10)

Transfer or transmission or transposition of securities

Within 30 days from the end of the financial year

By 30th April

Circular No. SEBI/HO/ Initial Disclosure DDHS/CIR/P/2018/144 requirements for large entities

Within 30 days from the beginning of the FY

By 30th April

Circular No. SEBI/HO/ Annual Disclosure DDHS/CIR/P/2018/144 requirements for large entities

Within 45 days of the end By 15th May of the FY

Regulation 40 (9)

Certificate from Practicing Company Secretary.

Within one month of the end of the financial year.

Regulation 44 (3)

Submission of Voting Within 48 hours of Results to Stock Exchange conclusion of General Meeting

Compliance Calendar for Listed Entites | January 2022

By 30th April

Within 48 hours of conclusion of General Meeting

Event Based Compliance under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Regulation

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Compliance/Disclosures/Report

Timeline

Regulation 7(5)

Intimation of appointment of Share Transfer Agent

Within 7 days of Agreement with RTA

Regulation 28 (1)

In-principal approval of recognized stock exchange(s)

Before issuing securities

Regulation 29 (2) (b) to (f)

Prior intimation of Board meeting for At least two working days in advance, Buyback, Dividend, Raising of Funds, excluding the date of the intimation Voluntary Delisting, Bonus, etc. and date of the meeting

Regulation 29 (2) (a)

Prior intimation of Board meeting for At least five days in advance Financial Results (excluding the date of the intimation and date of the meeting)

Regulation 29(3)

Prior intimation of Board Meeting for alteration in nature of securities etc.

At least eleven working days in advance

Regulation 30 (6)

Disclosure of events or information

Disclose to stock exchange(s) of all events, as specified in Part A of Schedule III, or information as soon as reasonably possible and not later than twenty-four hours from the occurrence of event or information

Regulation 30

Disclosure of events or information

Disclosure with respect to events specified in sub-para 4 of Para A of Part A of Schedule III shall be made within thirty minutes of the conclusion of the board meeting.

Regulation 31(1)(a)

Shareholding Pattern prior to listing of securities

One day prior to listing of securities

Regulation 31(1)(c)

Shareholding Pattern in case of capital restructuring

Within 10 days of any change in capital +/- 2%

Regulation 37(2)

Draft Scheme of arrangement

Obtain observation letter or Noobjection letter from the stock exchange(s) before filing the scheme with any court or tribunal

Regulation 39(3)

Loss of share certificates and issue of the duplicate certificates

Within two days of getting information

Compliance Calendar for Listed Entites | January 2022

Regulation

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Compliance/Disclosures/Report

Timeline

Regulation 44(3)

Voting Results

Within two working days of conclusion of Meeting

Regulation 45(3)

Change in name

Prior approval from Stock Exchange before filing application with Registrar of Companies

Regulation 46

Website

The listed entity shall maintain a functional website containing the basic information about the listed entity.

Compliance Calendar for Listed Entites | January 2022

SCAN & BUY NOW

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Compliance Calendar for Listed Entites | January 2022

Our Associations

INCOME TAX DEPARTMENT

INDIAN INSTITUTE OF BANKING & FINANCE

INCOME-TAX APPELLATE TRIBUNAL

NATIONAL INSTITUTE OF SECURITIES MARKETS An Education Initiative of SEBI

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Compliance Calendar for Listed Entites | January 2022

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Compliance Calendar for Listed Entites | January 2022

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Compliance Calendar for Listed Entites | January 2022