https://www.taxtmi.com/acts?id=50441 Regulation 62M requires every high-value debt-listed entity (HVDLE) and its material unlisted subsidiaries incorporated in India to undertake a secretarial audit in accordance with Regulation 24A. The text reflects SEBI notifications that substituted prior requirements to annex a secretarial audit report to the annual report and omitted an earlier obligation to submit a secretarial compliance report to stock exchanges, thereby altering the applicable reporting framework for these entities. en-us Fri, 28 Mar 2025 17:51:24 +0530 Fri, 23 Jan 2026 17:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50441 Regulation 62M requires every high-value debt-listed entity (HVDLE) and its material unlisted subsidiaries incorporated in India to undertake a secretarial audit in accordance with Regulation 24A. The text reflects SEBI notifications that substituted prior requirements to annex a secretarial audit report to the annual report and omitted an earlier obligation to submit a secretarial compliance report to stock exchanges, thereby altering the applicable reporting framework for these entities. Act-Rules SEBI Fri, 28 Mar 2025 17:51:24 +0530 https://www.taxtmi.com/acts?id=50441