https://www.taxtmi.com/circulars?id=69185 The Master Circular consolidates the Social Stock Exchange framework: it prescribes NPO registration eligibility, procedures and disclosures for public issuance of Zero Coupon Zero Principal instruments (ZCZP), minimum initial and annual disclosure requirements including Annual Impact Reports assessed by Social Impact Assessors, quarterly utilization reporting, recognition of Self Regulatory Organisations for assessors, and establishment and terms of a Social Stock Exchange Governing Council; prior circulars on SSE are rescinded with transitional continuity provisions. en-us Mon, 19 Jan 2026 00:00:00 +0530 Fri, 13 Feb 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69185 The Master Circular consolidates the Social Stock Exchange framework: it prescribes NPO registration eligibility, procedures and disclosures for public issuance of Zero Coupon Zero Principal instruments (ZCZP), minimum initial and annual disclosure requirements including Annual Impact Reports assessed by Social Impact Assessors, quarterly utilization reporting, recognition of Self Regulatory Organisations for assessors, and establishment and terms of a Social Stock Exchange Governing Council; prior circulars on SSE are rescinded with transitional continuity provisions. Circulars SEBI Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69185