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Corporate Laws Central Ministry of Finance Securities and Exchange Board of India Act, 1992

NSE - Reiteration of SEBI Circular on Minimum information to be provided to the Audit Committee and Shareholders for approval of RPTs

14-Oct-2025 | NSE/CML/2025/39

NSE has reiterated the SEBI circular on the Minimum information to be provided to the Audit Committee and Shareholders for approval of Related Party Transactions (RPT). The circular has been issued in reference to the Master circular for compliance with the provisions of the SEBI (LODR) Regulation, 2015, by listed entities, which provides for "Disclosure and other obligations of listed entities in relation to Related Party Transactions" under section III-B. By virtue of the circular, a proviso has been inserted in Para 4 under Part A and Para 6 under Part B of Section III-B, respectively, regarding the requirement of disclosing the minimum information to the Audit Committee and the shareholders for approval of RPTs, by the listed entity, specified in Annexure-13A, for the transaction entered into with a related party, together with previous transaction(s) during a financial year, if such transactions do not exceed 1% of the annual consolidated turnover of the listed entity as per the last audited financial statements or Rs. 10 crores, whichever is lower. However, the above-specified requirement of providing minimum information shall not be applicable to the transaction entered with a related party, together with previous transactions during a financial year, that do not exceed Rs. 1 crore. Kindly refer to the attached document for information.

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