TaxTMI 
TaxTMI 
Definitions
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....he Companies Act, 2013; (f) "chief financial officer" or "whole time finance director" or "head of finance", by whatever name called, shall mean the person heading and discharging the finance function of the listed entity as disclosed by it to the recognised stock exchange(s) in its filing under these regulations; (g) "committee" shall mean committee of board of directors or any other committee so constituted; (h) "designated securities" means specified securities, non-convertible debt securities, non-convertible redeemable preference shares, perpetual debt instrument, perpetual non-cumulative preference shares, Indian depository receipts, securitised debt instruments, ^1[security receipts,] units issued by mutual funds ^23[Zero Coupon Zero Principal Instruments] and any other securities as may be specified by the Board ; (i) "financial year" shall have the same meaning as assigned to it under sub-section (41) of section 2 of the Companies Act, 2013; ^2[(ia) "fugitive economic offender" shall mean an individual who is declared a fugitive economic offender under section 12 of the Fugitive Economic Offenders Act, 2018 (17 of 2018);] ....
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....013; (t) ^18['non-convertible debt securities' means 'debt securities' as defined under the Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) Regulations, 2021;] (u) ^19['non-convertible redeemable preference shares', ''non-convertible securities', 'perpetual debt instrument' and 'perpetual non-cumulative preference share' shall have the same meaning as assigned to them in the Securities and Exchange Board of India (Issue and Listing of Non- Convertible Securities) Regulations, 2021;] (v) "offer document" shall have the same meaning assigned to it under clause ^12[(kk)] of sub-regulation (1) of regulation 2 of the ^10[Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018], ^20[clause (y) of sub-regulation (1) of regulation 2 of the Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) Regulations, 2021], clause (r) of regulation 2 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 and clause (l) of sub-regulation (1) of regulation 2 of the ^4[Securities and Exchange Board of India ....
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....April 1, 2023; regardless of whether a price is charged and a "transaction" with a related party shall be construed to include a single transaction or a group of transactions in a contract: Provided that the following shall not be a related party transaction: (a) the issue of specified securities on a preferential basis, subject to compliance of the requirements under the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018; (b) the following corporate actions ^27[****] which are uniformly applicable/offered to all shareholders in proportion to their shareholding: i. payment of dividend; ii. subdivision or consolidation of securities; iii. issuance of securities by way of a rights issue or a bonus issue; and iv. buy-back of securities. (c) acceptance of fixed deposits by banks/Non-Banking Finance Companies at the terms uniformly applicable/offered to all shareholders/public, subject to disclosure of the same along with the disclosure of related party transactions every six months to the stock exchange(s), in the format as specified by the Board: ....
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.... Instruments and Security Receipts) Regulations, 2008;] (zi) "small and medium enterprises" or "SME" shall mean an entity which has issued specified securities in accordance with the provisions of Chapter ^14[IX] of the ^10[Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018]; (zj) "SME Exchange" means an SME exchange as defined under clause ^15[(ddd)] of sub-regulation (1) of regulation ^15[2] of the ^10[Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018]; (zk) "stock exchange" means a recognised stock exchange as defined under clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956; (zl) 'specified securities' means 'equity shares' and 'convertible securities' as defined under clause ^16[(eee)] of sub-regulation (1) of regulation 2 of the ^10[Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018]; ^30[(zla) "SR equity shares" means the equity shares of a listed entity having superior voting rights compared to all other equity shares issued by that listed entity;] ....
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....ent) Regulations, 2018, w.e.f. 06.09.2018. 9 Substituted by SEBI (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2018, w.e.f. 06.09.2018. Prior to this, it read as "Securities and Exchange Board of India (Public Offer and Listing of Securitised Debt Instruments) Regulations, 2008" 10. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/22 dated 05-05-2021 before it was read as, "Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009" 11. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/22 dated 05-05-2021 before it was read as "(a) & 106N" 12. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/22 dated 05-05-2021 before it was read as "(x)" 13. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/22 dated 05-05-2021 before it was read as "(za) & (zb)" 14. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/22 dated 05-05-2021 before it was read as "XB" 15. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/22 dated 05-05-2021 before it was read as "(c) & (106N)" 16. Substituted vide Notification No. SEBI/LAD-NRO/GN/2021/22 ....