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of <h1>Companies Must Present Secretarial Audit Certificate Annually for Compliance with Regulation 13 of SEBI 2021 Rules</h1> Regulation 13 of the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 mandates that companies which have approved a scheme under these regulations must present a certificate from their secretarial auditors at each annual general meeting. This certificate should confirm that the scheme has been implemented in compliance with the regulations and the company's resolution passed in the general meeting. The Board of Directors is responsible for ensuring this requirement is fulfilled.
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