SEBI Listing Obligations & Disclosure Requirements 5th Amendment Regulations 2021
SEBI has amended the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 by notifying the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2021. The Amendments come into force from 7th September 2021.
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- No separate compensation for loss of love and affection under MV Act – SC
- Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G
- Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court
- Section 271AAB does not grant any immunity from penalty in terms of section 273B
- Engagement of ‘Young Professional’ in the office of the PCCT Bihar & Jharkhand



