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    <description>Regulation 24A and the SEBI circular require listed entities and their material unlisted Indian subsidiaries to annex an annual secretarial audit (Form MR 3) and require listed entities to obtain an annual secretarial compliance report from a Practicing Company Secretary verifying compliance with SEBI and related laws; the PCS must examine records, stock exchange filings and the company website, report deviations and observations, disclose regulatory actions, and the compliance report must be submitted to stock exchanges within sixty days of year end.</description>
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