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of <h1>SEBI Can Clarify Capital and Disclosure Rules Under Regulation 112, Requires Written Justification for Guidance Notes or Circulars.</h1> Regulation 112 of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009 grants the Board the authority to address difficulties in applying or interpreting these regulations. The Board can issue clarifications through guidance notes or circulars, provided that reasons for these clarifications are documented in writing. This regulation was renumbered from Regulation 108 as per the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, effective from December 1, 2015.
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