Securities And Exchange Board Of India - Subsection
Section 30(4)(c) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(c)In case where the criteria specified in sub-clauses (a) and (b) are not applicable, an event/information may be treated as being material if in the opinion of the board of directors of listed entity, the event / information is considered material.