Dematerialisation requirement mandates issuance in demat form and tightens Social Stock Exchange disclosure and impact reporting obligations. The amendments require issuance of securities under Schemes of Arrangement and securities sub division, split or consolidation only in dematerialised form, with a separate demat account for investors lacking demat accounts. They substitute and clarify Social Stock Exchange disclosure timelines: Not for Profit Organizations must make annual financial disclosures by October 31 or the income tax return due date, and non financial disclosures within sixty days of year end. Impact reporting terminology is revised, annual impact reports must cover a substantial portion of prior programme expenditure, Social Enterprises without fund raising may self certify impact reports, and registration continuity for Not for Profit Organizations is conditioned on having at least one listed project after an initial grace period.