Securities And Exchange Board Of India - Subsection
Section 300(1) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018
(1)The Board may, in the interest of investors or for the development of the securities market, relax the strict enforcement of any requirement of these regulations, if the Board is satisfied that:(a)the requirement is procedural in nature; or(b)any disclosure requirement is not relevant for a particular class of industry or issuer; or(c)the non-compliance was caused due to factors beyond the control of the issuer.
