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ARTICLE · 03 FEBRUARY 2026

SEBI Has Amended The SEBI LODR Regulations With Significant Changes In The RPT Framework

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The Securities and Exchange Board of India ("SEBI") vide notification No. SEBI/LAD-NRO/GN/2025/273 dated 18.11.2025 (published in the Official Gazette on 19.11.2025), has notified the SEBI...

IndiaCorporate/Commercial Law

The Securities and Exchange Board of India (“SEBI”) vide notification No. SEBI/LAD-NRO/GN/2025/273 dated 18.11.2025 (published in the Official Gazette on 19.11.2025), has notified the SEBI (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2025 (“LODR Amendment Regulations”)1 to amend Regulations 2, 23, 12, 53 and 58 and Schedule I of the SEBI (Listing Obligations and Disclosure Requirements), 2015. Further, a new Schedule XII has been added.

While some of the provisions of the LODR Amendment Regulations have come into force on the date of publication, however, provisions related to related party transactions definitions and thresholds including the new Schedule XII shall come into force on the 30th day from the date of publication in the Official Gazette i.e., 18.12.2025.

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