https://www.taxtmi.com/notifications?id=141293 The amendment replaces "Social Auditor" and social audit firm terminology with "Impact Assessor" and "Impact Assessment", broadens investor access by removing limiting language and adding retail investors, and substitutes references to institutional/non institutional investors with "eligible investors". It substitutes Regulation 292K to require the Board to specify procedure and conditions for public issuance of Zero Coupon Zero Principal Instruments by NPOs, substitutes Regulation 292M to require the Board to specify fund raising document contents, and omits Regulation 292N. en-us Thu, 21 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141293 The amendment replaces "Social Auditor" and social audit firm terminology with "Impact Assessor" and "Impact Assessment", broadens investor access by removing limiting language and adding retail investors, and substitutes references to institutional/non institutional investors with "eligible investors". It substitutes Regulation 292K to require the Board to specify procedure and conditions for public issuance of Zero Coupon Zero Principal Instruments by NPOs, substitutes Regulation 292M to require the Board to specify fund raising document contents, and omits Regulation 292N. Notifications SEBI Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141293