Whether the proposed change in the cut-off timings to determine applicable NAV with respect to repurchase/ redemption of units in overnight schemes of Mutual Fund is appropriate?
In a move to enhance financial consumer protection alongside enhanced financial inclusion and financial literacy, and in view of recent developments in the securities market including introduction of Online Dispute Resolution (ODR) platform and SCORES 2.0, updated investor charter for stock brokers is placed at Annexure.
Whether the proposed mechanism of dedicated UPI Handle as a payment mode, along with the prescribed limits, adequate to cater to the majority of the investor base?
Whether the name of the proposed UPI handle (i.e. @payright as mentioned in Para 2 above) is appropriate and resonates well with the investors?
Whether creation and awareness of the structured UPI address will make investors more cautious thereby reducing chances of investors approaching unregistered entities for availing investment related services?
Whether any additional information is required to be captured in the proposed mechanism to make it more efficient and user friendly?
Whether the proposed mechanism should be made applicable to registered intermediaries other than the ones enlisted in Annexure B?
Whether the banks (other than self-certified syndicate banks listed in Annexure D) should be allowed to issue UPI IDs to registered intermediaries?
Any other suggestion for smoother implementation of the process?
Are the proposed process and provisions in context to Report on digital assurance as outlined in the draft Circular appropriate and adequate?
Do you agree with the revised format of Annual Secretarial Compliance Report as proposed in Annexure 1 of this Consultation Paper?
Should the Annual Secretarial Compliance Report be disclosed as part of the Annual Report of a listed entity?
Should the requirement to obtain separate certificates on compliance with corporate governance and disqualification status of directors, as required under schedule V of the LODR Regulations, be exempt if Annual Secretarial Compliance Report is annexed to the Annual Report?
Should the requirement to place a certificate from secretarial auditor in the general meeting on compliance with SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, as required under regulations 13, 26, 27 and 36, for schemes implemented by the listed entity be exempt if Annual Secretarial Compliance Report is annexed to the Annual Report?
Do you agree with the proposal to amend regulation 48 of the LODR Regulations to require listed entities to comply with applicable secretarial standards?
Do you agree with the proposal to include change or resignation of a secretarial auditor as a deemed material event under schedule III of the LODR Regulations?
Do you agree with the proposal to mandate disclosures on total fees paid and change of secretarial auditor, if any, during the financial year in the Annual Report of the listed entity?
Should a provision similar to that specified in Rule 3(1) of the Companies (Audit and Auditors) Rules, 2014 be incorporated in the LODR Regulations?
Should audit committee be required to consider whether the qualifications and years of experience of the signing partner(s) of the firm appointed as statutory auditor are commensurate with the size and requirements of the listed entity?
Do you agree with the proposal to mandate disclosure of minimum information to the Audit Committee, Board of Directors and shareholders at the time of appointment or re-appointment of Statutory Auditors and Secretarial Auditors of the listed entity?
Do you agree with the proposed format for disclosure of minimum information, as specified in Annexure 4 (Part A) of this this Consultation Paper, at the time of appointment or re-appointment of Statutory Auditors of the listed entity?
Do you agree with the proposed format for disclosure of minimum information, as specified in Annexure 4 (Part B) of this Consultation Paper, at the time of appointment or re-appointment of Secretarial Auditors of the listed entity?
In case of related party transactions (RPTs) undertaken by a subsidiary of a listed entity and where the subsidiary has published financial statements for at least one year, whether a monetary threshold should be specified as proposed in para 5.3.1 of this Consultation Paper in addition to the existing percentage-based threshold of 10% of standalone turnover of the subsidiary for approval of the RPTs by audit committee of the listed entity?
In case of related party transactions (RPTs) undertaken by a subsidiary of a listed entity and where the subsidiary does not have published financial statements for at least one year, whether the monetary threshold and percentage-based threshold as proposed in para 5.3.2 of this Consultation Paper should be specified for approval of the RPTs by audit committee of the listed entity?
Whether a clarification should be added in the LODR Regulations that related parties of subsidiaries have to be identified as per the definition of �related party� given in Regulation 2(1)(zb) of LODR Regulations?
Whether the word �listed� should be inserted in reference to holding company under clause (b) of Regulation 23(5) of LODR Regulations to clarify that the exemption from RPT approval requirements are applicable to transactions between a listed holding company and its wholly owned subsidiary?
Category II Alternative Investment Fund to invest more than 50% of their total investible funds in unlisted securities, and/or listed debt securities having credit rating A or below, directly or through investment in units of other AIFs.
Trading Window closure period under Clause 4 of Schedule B read with Regulation 9 of SEBI (Prohibition of Insider Trading) Regulations, 2015 (PIT Regulations) Extension of automated implementation of trading window closure to Immediate Relatives of Designated Persons
To expand the list of legal structures permissible to be recognized as NPOs under ICDR Regulations
To substitute the term Social Impact Assessment Firm with Social Impact Assessment Organization
To allow Social Impact Assessment Organizations to get empanel with SROs that have in full time employment at least two Social Impact Assessors each with a minimum of 3 years of social impact assessment in addition to the existing eligibility requirement for conducting social impact assessment.
To limit the tenure of registration to total 2 years without raising funds on Social Stock Exchange
To include welfare of disadvantaged children, women, destitute, elderly and the disabled under eligible activities.
To include vocational skills under eligible activities
To reword Regulation 292E(2)(a)(5) to Sustaining and stewarding natural ecosystem and environment, pollution control, addressing climate change, conserving forest and wildlife, welfare of vulnerable animals, and education and awareness on sustainable lifestyle under eligible activities.
To include promotion and education of art, culture and heritage and include all heritage instead of only national heritage under eligible activities.
To reword the existing provision training to promoting in respect of activities such as rural sports, nationally recognized sports, Paralympic sports and Olympic sports.
To expand the eligible activity supporting incubators of Social Enterprises to specifically include research and development projects in the field of science, technology, engineering, medicine and social science funded by the Central Government or State Government or Public Sector Undertaking or any agency of the Central Government or State Government
To expand the eligible activity supporting other platforms that strengthen the non-profit ecosystem in fundraising and capacity building to include non-profit ecosystem activities that strengthen capacities at the sectoral level or organization level in areas such as: governance, transparency, finance & compliance, leadership and organization development, information systems, research, social innovation, use of technology, fundraising, impact measurement and reporting.
To expand the target segment and to include cultural and environmental ecosystem entities in addition to social entities.
To prescribe the condition of business income of more than 20 percent of revenues in the latest annual year for the For-Profit Social Enterprises or Not for Profit Social Enterprises in order to comply with the criteria of 67% of activities qualifying as eligible activities.
To bifurcate the annual disclosures into two aspects Financial Aspects and Non-Financial Aspects.
To revise the timelines for disclosing Financial Aspects to October 31st after the end of the Financial Year and Non-Financial aspects to be disclosed within 60 days from the end of the Financial Year.
To segregate the reporting for listed projects and other significant non-listed projects.
To prescribe self-reporting for other significant non-listed projects.
To provide a moratorium period of two years to all the NPOs registered on SSE to get listed on SSE.
To include MoA & AoA/ Trust Deed/ Constitution duly stamped by the Registration authority in addition to registration certificate for the purpose of determining the age of NPO for registration on SSE.
To add the enabling provisions for other sections that offer tax deduction under Income Tax Act, 1961.
To include Project/Programme Proposal along with the minimum initial disclosures for raising funds on Social Stock Exchange through ZCZP
To include reimbursements & benefits to governing members in addition to existing details to determine the credibility of the NPOs.
To specify additional details to be disclosed by the NPOs regarding the registration certificate and other license and certifications under Governance aspects.
To specify additional details with respect to the Financial Statements under Financial aspects such as copy of Income Tax Return, copy of Annual Returns filed with Registration Authority, Registrar of Companies etc.
To include copy of Form 10B/10BB Audit report filed with Income Tax in addition to Auditors Report and Auditors details under Financial aspects.
Details regarding Vision, Process of Performance Review, Organization level potential risks and mitigation plan, Remuneration policies, Stakeholder grievance, not mandatory for the social enterprises that raises funds below the amount of INR 1 crore.
To modify the provisions of Circular on framework for SSE to include the additional details with respect to the Annual Impact Report.
To prescribe additional details regarding Governance disclosures in the Annexure-I to the Circular on framework for SSE.
To include Mid-Term report and End- Term Report in addition to the Annual Impact Report for listed projects having project duration of 3 years or more.
To include environmental and cultural parameters in addition to social parameters
To integrate the baseline measurement for listed projects with the Solution Implementation Plan
To integrate the attributes on reach, depth and inclusion with the Key Performance Indicators.