Section 73 in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
73. Documents and Information to IDR Holder.
- The listed entity shall disclose/send the following documents to IDR Holders, at the same time and to the extent that it discloses to security holders in its home country or in other jurisdictions where its securities are listed:(a)Soft copies of the annual report to all the IDR holders who have registered their email address(es) for the purpose(b)Hard copy of the annual report to those IDR holders who request for the same either through domestic depository or Compliance Officer(c)the pre and post arrangement capital structure and share holding pattern in case of any corporate restructuring like mergers / amalgamations and other schemes
