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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>Secretarial audit requirement for HVDLEs and material unlisted subsidiaries under listing regulations; compliance per Regulation 24A.</h1> Regulation 62M requires every high-value debt-listed entity (HVDLE) and its material unlisted subsidiaries incorporated in India to undertake a secretarial audit in accordance with Regulation 24A. The text reflects SEBI notifications that substituted prior requirements to annex a secretarial audit report to the annual report and omitted an earlier obligation to submit a secretarial compliance report to stock exchanges, thereby altering the applicable reporting framework for these entities.

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