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

SEBI updates Master Circular for compliance with the provisions of the SEBI (LODR) Regulation, 2015 by Listed Entities

30-Jan-2026 | HO/49/14/14(7)2025-CFD-POD2/I/3762/2026

SEBI has issued the updated Master Circular for compliance with the provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by the listed entities, effective from 30th January, 2026. By virtue of this circular, SEBI Master Circular on SEBI (LODR) Regulations, 2015 dated November 11, 2024 has been updated to include all relevant circulars that were issued on/before December 30, 2025. Key Highlights of the Master Circular are as follows: 1. Section II-B of the Master Circular, which is regarding the "Report on compliance with the Corporate Governance provisions specified in the LODR Regulations", has been omitted as it has become part of Integrated Filing (Governance), and now it has been incorporated in Section VI-L of this Master Circular. 2. The Formats for Integrated Filing (Financial) have been specified in Annexure 25 of this Master circular. 3. The Listed Entities are required to comply with the RPT Industry Standard formulated on "Minimum information to be provided to the Audit Committee and Shareholders for approval of related party transactions". 4. Section VI-K has been inserted, providing clarification on the position of the Compliance Officer in terms of Regulation 6 of SEBI (LODR) Regulation, 2015, that the phrase "not more than one level below the board of directors" is in reference to the position of the Compliance Officer in the organisation structure of the listed entity. 5. The List of circular, which stands rescinded, has been provided in the Appendix to this Master Circular. Kindly refer to the attached document for more information.

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