Securities And Exchange Board Of India - Subsection
Section 55A(2) in The Securities And Exchange Board Of India (Depositories And Participants) Regulations, 1996
(2)The audit report under sub-regulation (1) shall also give the updated status of the register of members of the issuer and confirm that security have been dematerialized as per requests within 21 days from the date of receipt of request by the issuer and where the dematerialisation has not been effected within the said stipulated period, the report shall disclose the reasons for such delay.
