National Municipal Accounts Manual Guides Accounting Practices per SEBI Regulation 2(m) for Municipal Debt Securities.
The "National Municipal Accounts Manual" refers to the municipal accounting manual developed by the Central Government, as outlined in regulation 2(m) of the Securities and Exchange Board of India (Issue and Listing of Municipal Debt Securities) Regulations, 2015. It serves as a reference guide for municipal accounting practices, providing a ready reckoner and quick commentary on relevant laws and procedures.