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    <title>Relaxation from compliance with provisions of the SEBI (Issue and Listing of Debt Securities) Regulations, 2008 (“ILDS Regulation”), SEBI (Non-Convertible Redeemable Preference Shares) Regulations, 2013 (“NCRPS Regulations”) and SEBI Circulars relating to Listing of Commercial Papers.</title>
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    <description>SEBI permits listed issuers who issued NCDs, NCRPS or CPs on or after July 1, 2020 and intend to list them on or before July 31, 2020 to use available financials as of December 31, 2019 for listing purposes, addressing delays in finalising annual accounts for the year ending March 31, 2020. The relaxation is subject to the SEBI ILDS and NCRPS Regulations, related circulars, and the Companies Act, 2013, and stock exchanges must notify and disseminate the circular.</description>
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      <description>SEBI permits listed issuers who issued NCDs, NCRPS or CPs on or after July 1, 2020 and intend to list them on or before July 31, 2020 to use available financials as of December 31, 2019 for listing purposes, addressing delays in finalising annual accounts for the year ending March 31, 2020. The relaxation is subject to the SEBI ILDS and NCRPS Regulations, related circulars, and the Companies Act, 2013, and stock exchanges must notify and disseminate the circular.</description>
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