Relaxation of LODR compliance timelines grants extensions for specified filings and permits digital signature use through year end. Relaxation of certain compliance obligations under the LODR Regulations grants extensions for filing the annual Secretarial Compliance Report, quarterly and annual audited financial results, and the statement of deviation or variation in use of funds for the reporting period ending March 31, 2021, with revised deadlines. Listed entities are permitted to use digital signature certifications for authentication of filings to stock exchanges under the LODR Regulations for all filings through the end of the calendar year, issued under SEBI's regulatory powers.