Section 78 in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
78. Record Date.
(1)The listed entity, where it is required so to do in its home country or other jurisdictions where its securities may be listed, shall fix the record date for the purpose of payment of dividends or distribution of any other corporate benefits to IDR Holders.(2)The listed entity shall give notice in advance of atleast four working days to the recognised stock exchange(s) of record date specifying the purpose of the record date.
