Securities And Exchange Board Of India - Subsection
Section 33(3)(h) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(h)The listed entity shall ensure that, for the purposes of quarterly consolidated financial results, at least eighty percent of each of the consolidated revenue, assets and profits, respectively, shall have been subject to audit or in case of unaudited results, subjected to limited review.