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of <h1>Amendment to Section 23A: Reports Must Be Submitted to Stock Exchange and Board, Ensuring Timely and Accurate Submission.</h1> The Finance (No. 2) Act, 2019 amends Section 23A of the Securities Contracts (Regulation) Act, 1956. The amendment modifies clause (a) by replacing the existing wording. It now includes the requirement for reports to be submitted not only to a recognized stock exchange but also to the Board. This change specifies that failure to furnish reports within the time specified in the listing agreement, conditions, bye-laws, the Act, or rules made thereunder, or furnishing incorrect reports, is addressed by this amendment.
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