https://www.taxtmi.com/circulars?id=65876 The circular establishes a regulatory structure for a Social Stock Exchange requiring NPOs, Social Enterprises and Social Impact Funds to meet eligibility criteria (Indian registration, valid tax certificates, minimum three-year track record, and minimum fund flows) and to comply with standardized initial disclosures for fundraising and annual/quarterly reporting. Registered entities must publish audited financials, governance and operational disclosures, and SEs must file a duly audited Annual Impact Report detailing strategy, baseline, metrics, beneficiary validation, risks and mitigation; Social Auditors must audit AIRs. en-us Mon, 19 Sep 2022 00:00:00 +0530 Fri, 13 Feb 2026 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65876 The circular establishes a regulatory structure for a Social Stock Exchange requiring NPOs, Social Enterprises and Social Impact Funds to meet eligibility criteria (Indian registration, valid tax certificates, minimum three-year track record, and minimum fund flows) and to comply with standardized initial disclosures for fundraising and annual/quarterly reporting. Registered entities must publish audited financials, governance and operational disclosures, and SEs must file a duly audited Annual Impact Report detailing strategy, baseline, metrics, beneficiary validation, risks and mitigation; Social Auditors must audit AIRs. Circulars SEBI Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65876