Securities And Exchange Board Of India - Subsection
Section 36(4) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(4)[ The disclosures made by the listed entity with immediate effect from date of notification of these amendments-(a)to the stock exchanges shall be in XBRL format in accordance with the guidelines specified by the stock exchanges from time to time; and(b)to the stock exchanges and on its website, shall be in a format that allows users to find relevant information easily through a searching tool:Provided that the requirement to make disclosures in search able formats shall not apply in case there is a statutory requirement to make such disclosures in formats which may not be search able, such as copies of scanned documents.
