https://www.taxtmi.com/acts?id=18450 Rule mandates a vigil mechanism for listed companies and certain specified classes to allow directors and employees to report genuine concerns; audit committees oversee the mechanism with recusal for conflicted members, or where no audit committee exists a nominated director performs that role. The mechanism must include safeguards against victimisation, permit exceptional direct access to the audit committee chairperson or nominated director, and allow action against repeated frivolous complaints. en-us Tue, 01 Apr 2014 09:23:22 +0530 Thu, 12 Mar 2026 10:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18450 Rule mandates a vigil mechanism for listed companies and certain specified classes to allow directors and employees to report genuine concerns; audit committees oversee the mechanism with recusal for conflicted members, or where no audit committee exists a nominated director performs that role. The mechanism must include safeguards against victimisation, permit exceptional direct access to the audit committee chairperson or nominated director, and allow action against repeated frivolous complaints. Act-Rules Companies Law Tue, 01 Apr 2014 09:23:22 +0530 https://www.taxtmi.com/acts?id=18450