Is Nil Deviation report required to be filed under SEBI LODR prior to master circular

[Manali Chaturvedi]

Is Nil Deviation report required to be filed under SEBI LODR regulation 32 prior to the new master circular?

[Ashutosh Shukla]

Hi,

As far as I know, yes, it was required to be submitted prior to the new master circular and shall continue to be submitted by the companies to which Regulation 32 applies. The master circular does not make any change in the applicability of Regulation 32 of the SEBI (LODR) 2015. However, it does provide the format in which the said disclosure has to be made. 

Thanks and Regards,

CS Ashutosh Shukla

[Manali Chaturvedi]

Thank You Ashutosh Sir