https://www.taxtmi.com/acts?id=55836 Regulation 96 requires a listed entity with specified securities primarily listed on recognised stock exchanges to disclose audited standalone and consolidated financial statements for the full financial year immediately after board approval and no later than three months after the end of that financial year. Financial statements for each of the first three quarters must be disclosed immediately after board approval and within forty-five days after the relevant quarter. Financial statements must follow IFRS, US GAAP, Ind AS, or applicable home-jurisdiction standards; other home-jurisdiction standards require reconciliation with IFRS. en-us Tue, 22 Sep 2026 17:51:42 +0530 Tue, 22 Sep 2026 17:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55836 Regulation 96 requires a listed entity with specified securities primarily listed on recognised stock exchanges to disclose audited standalone and consolidated financial statements for the full financial year immediately after board approval and no later than three months after the end of that financial year. Financial statements for each of the first three quarters must be disclosed immediately after board approval and within forty-five days after the relevant quarter. Financial statements must follow IFRS, US GAAP, Ind AS, or applicable home-jurisdiction standards; other home-jurisdiction standards require reconciliation with IFRS. Act-Rules Indian Laws Tue, 22 Sep 2026 17:51:42 +0530 https://www.taxtmi.com/acts?id=55836