Securities And Exchange Board Of India - Subsection
Section 8(2) in The Securities and Exchange Board Of India (Delisting of Equity Shares) Regulations, 2009
(2)An application seeking in-principle approval for delisting under clause (c) of sub-regulation (1) shall be accompanied by an audit report as required under regulation 55A of the Securities and Exchange Board of India (Depositories and Participants) Regulations, 1996 in respect of the equity shares sought to be delisted, covering a period of six months prior to the date of the application.
