Securities And Exchange Board Of India - Subsection
Section 52(2)(d) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(d)If the listed entity opts to submit un-audited financial results for the last half year accompanied by limited review report by the auditors, it shall also submit audited financial results for the entire financial year, as soon as they are approved by the board of directors.