Securities And Exchange Board Of India - Subsection
Section 33(3)(c) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(c)The quarterly and year-to-date financial results may be either audited or unaudited subject to the following:(i)In case the listed entity opts to submit unaudited financial results, they shall be subject to limited review by the statutory auditors of the listed entity and shall be accompanied by the limited review report.