https://www.taxtmi.com/acts?id=55847 Listed entities having depository receipts listed on recognised stock exchanges must disclose audited annual financial statements immediately after board approval and within three months of the financial year-end. Financial statements for each of the first three quarters must be disclosed immediately after board approval and within forty-five days of each quarter-end. 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 17:54:26 +0530 Tue, 22 Sep 2026 17:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55847 Listed entities having depository receipts listed on recognised stock exchanges must disclose audited annual financial statements immediately after board approval and within three months of the financial year-end. Financial statements for each of the first three quarters must be disclosed immediately after board approval and within forty-five days of each quarter-end. 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 17:54:26 +0530 https://www.taxtmi.com/acts?id=55847