https://www.taxtmi.com/article/detailed?id=9089 Regulation 45 requires a listed entity seeking a name change to wait at least one year from its last name change and to demonstrate that the proposed name reflects its activities by meeting either a revenue test (at least fifty percent of prior year revenue from the new activity) or an investment test (investment in the new activity constituting at least fifty percent of assets). The entity must obtain name availability from the registrar and secure exchange approval supported by certifications from the company secretary and from practicing chartered accountants or statutory auditors; a structured in principle and final documentation checklist governs filings and implementation on share certificates. en-us Mon, 20 Apr 2020 11:14:36 +0530 Mon, 20 Apr 2020 11:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9089 Regulation 45 requires a listed entity seeking a name change to wait at least one year from its last name change and to demonstrate that the proposed name reflects its activities by meeting either a revenue test (at least fifty percent of prior year revenue from the new activity) or an investment test (investment in the new activity constituting at least fifty percent of assets). The entity must obtain name availability from the registrar and secure exchange approval supported by certifications from the company secretary and from practicing chartered accountants or statutory auditors; a structured in principle and final documentation checklist governs filings and implementation on share certificates. Articles Corporate Laws / IBC / SEBI Mon, 20 Apr 2020 11:14:36 +0530 https://www.taxtmi.com/article/detailed?id=9089