Securities And Exchange Board Of India - Subsection
Section 52(2)(e) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(e)Modified opinion(s) in audit reports that have a bearing on the interest payment/ dividend payment pertaining to non-convertible redeemable debentures/ redemption or principal repayment capacity of the listed entity shall be appropriately and adequately addressed by the board of directors while publishing the accounts for the said period.