Disclosure of holding of specified securities: shareholding formats amended to require NDU, encumbrance and fully diluted share disclosure. The Master Circular's shareholding pattern formats are amended: Tables I-IV must disclose Non Disclosure Undertakings, other encumbrances and total encumbered shares (including NDUs); underlying convertible securities include ESOPs; and a new column will capture total shares on a fully diluted basis (warrants, ESOPs, convertible securities). A Table II footnote provides access to promoter/promoter group entries with nil shareholding. Stock exchanges must notify companies and amend rules as needed; depositories must update systems. Amendments take effect from the quarter ending June 30, 2025.
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.
Disclosure of holding of specified securities: shareholding formats amended to require NDU, encumbrance and fully diluted share disclosure.
The Master Circular's shareholding pattern formats are amended: Tables I-IV must disclose Non Disclosure Undertakings, other encumbrances and total encumbered shares (including NDUs); underlying convertible securities include ESOPs; and a new column will capture total shares on a fully diluted basis (warrants, ESOPs, convertible securities). A Table II footnote provides access to promoter/promoter group entries with nil shareholding. Stock exchanges must notify companies and amend rules as needed; depositories must update systems. Amendments take effect from the quarter ending June 30, 2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
