Prior to the emergence of COVID 19, the Securities and Exchange Board of India (SEBI) previously had the national deadlines set out in Regulation 7 (3) (deposit of the Certificate of Compliance signed by the Stock Transfer Agent), 13 (3) (Grievance Redressal). Mechanism), 24A (Secretarial Audit), 27 (2) (Corporate Governance Compliance Report), 31 (Shareholding Pattern disclosure) and 33 (Financial Results) of SEBI (Listing Bonds and Disclosure Regulations). 2015 (SEBI LODR Regulations) on 19 March 2020 (SEBI LODR Circular). In the continuity of SEBI, the SEBI has its circular (Ref. SEBI/HO/DDHS/ON/P/2020/41) of 23 March 2020 (SEBI Bulletins), non-convertible bonds (NCDs), exchangeable preferred shares non-convertible securities (NCRPS), communal debt securities (MDS) and commercial securities (CPs) with respect to compliance with the SEBI LODR and SEBI (emission and listing of Debt Securities) regulations, 2008. Public issuance of debt securities: under the provisions of SEBI ILDS and various SEBI circulars, companies offering a public bond issue are required to present controlled financial assets that are no more than 6 months from the date of the offer document. However, the SEBI circular of October 29, 2013 authorizes publicly traded companies (which have listed shares or debt securities and in accordance with the listing agreement) to disclose unverified financial data, accompanied by a limited audit report, instead of audited financial securities, for the reference period. The SEBI circular has now extended this treatment to all companies offering a public bond issue and allowed them to disclose their audited financial data as of September 30, 2019 for their proposed issuance on May 31, 2020 or before May 31, 2020, giving them a much-needed 60-day easing. The SEBI circular has temporarily relaxed certain compliance requirements for listed debt securities, in accordance with sEBI LODR. The following relaxations were granted: As the recent amendments to the Corporations Act in 2013, the requirement for a special resolution for transactions with related parties was amended into a regular settlement.

As part of the alignment of the rating rules with the provisions of the law, SEBI has also made similar changes. 2. In order to make the requirements of the regulations in point 1 above effective, Schedule I establishes a simplified listing agreement that is uniform for all types of listed securities/companies.