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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Audit compliance for issuers: quarterly reconciliation and dematerialisation reporting required, with prompt notification of any capital discrepancies.</h1> Issuers must submit a quarterly audit report, certified by a qualified Chartered Accountant or practicing Company Secretary, reconciling issued, listed and dematerialized capital, detailing share capital changes and in-principle approvals for further issues. The audit must update the register of members, confirm dematerialisation within twenty-one days or disclose reasons for delay, and issuers must promptly notify depositories and stock exchanges of any discrepancies.

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