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<h1>SEBI Regulation 101 Empowers Board to Clarify Listing and Disclosure Rules via Guidance Notes and Circulars</h1> Regulation 101 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 grants the Board the authority to address difficulties in the application or interpretation of these regulations. The Board can issue clarifications through guidance notes or circulars, with reasons documented in writing. These clarifications may address procedural aspects, disclosure requirements, and listing conditions to ensure proper compliance and understanding of the regulations.