Securities And Exchange Board Of India - Subsection
Section 76(2) in Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018
(2)The audit report under sub-regulation (1) shall also give the updated status of the register of members of the issuer and confirm that securities have been dematerialized as per requests within twenty one days from the date of receipt of requests by the issuer and where the dematerialization has not been effected within the said stipulated period, the report shall disclose the reasons for such delay.
