Securities And Exchange Board Of India - Subsection
Section 76(1) in Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018
(1)Every issuer shall submit audit report on a quarterly basis, starting from September 30, 2003, to the concerned stock exchanges audited by a qualified Chartered Accountant or a practicing Company Secretary, for the purposes of reconciliation of the total issued capital, listed capital and capital held by depositories in dematerialized form, the details of changes in share capital during the quarter and the inprinciple approval obtained by the issuer from all the stock exchanges where it is listed in respect of such further issued capital.
