One of the most contentious amendments is insertion of a new proviso under Regulation 23 (2) prescribing that only independent directors, who are the members of the Audit Committee shall approve related party transactions.
SEBI, at its Board Meeting held on 28th September 2021 reviewed the regulatory provisions pertaining to RPTs and approved the amendments to SEBI LODR Regulations, 2015.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
IDT LIVE Exam Oriented Batch | May 2026, Sept 2026 & Jan 2027