Securities And Exchange Board Of India - Subsection
Section 33(5) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(5)For the purpose of this regulation, any reference to "quarterly/quarter" in case of listed entity which has listed their specified securities on SME Exchange shall be respectively read as "half yearly/half year" and the requirement of submitting `year-to-date' financial results shall not be applicable for a listed entity which has listed their specified securities on SME Exchange.
