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    <title>New rules: dematerialised securities, SSE annual financial and timely non-financial disclosures, impact reporting and certification changes</title>
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    <description>Regulations require securities issued under schemes, splits or consolidations to be in dematerialised form, with a separate demat account for holders lacking one. Not-for-profit organizations registered on a Social Stock Exchange must make annual financial disclosures by October 31 or the later income-tax filing due date and specified non-financial disclosures within 60 days of year end. &quot;Firm&quot; is replaced by &quot;Organization&quot; in impact reporting rules; Social Impact Assessors&#039; certification differs for listed versus non-listed projects; annual impact reports must cover at least 67% of prior year program expenditure. Social enterprises registered without raising funds may self-certify impact reports; NPOs may defer fundraising for up to two years but must list a project thereafter. Schedule VII provisos are omitted.</description>
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    <pubDate>Wed, 10 Sep 2025 13:24:52 +0530</pubDate>
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