Compliance requirements for the Month of April, 2023

About Article:

This article contains various Compliance requirements for the Month of April, 2023 under various Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.

If you think compliance is expensive, try non‐ compliance”

Compliance Requirement Under:

1. Income Tax Act, 1961

2. Goods & Services Tax Act, 2017 (GST) and Important Updates / Circulars

3. Foreign Exchange Management Act, 1999 (FEMA) and Important Notifications

4. Other Statutory Laws and Updates

5. SEBI (Listing Obligations & Disclosure Requirements) (LODR) Regulations, 2015

6. SEBI Takeover Regulations 2011

7. SEBI (Prohibition of Insider Trading) Regulations, 2015

8. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018

9. SEBI (Buyback of Securities) Regulations, 2018

10. SEBI (Depositories and Participants) Regulations 2018) and Circulars / Notifications

11. Companies Act, 2013 (MCA/ROC Compliance) and Notifications

12. Insolvency and Bankruptcy Board of India (IBBI) Updates

13. Cabinet Decisions / New Acts

1. Compliance requirement under Income Tax act, 1961

Sl.	Compliance Particulars	Due Dates
1	​​​​Due date for deposit of Tax deducted by an office of the government for the month of March, 2023. However, all sum deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan​	07.04.2023
2.	​Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of February, 2023	14.04.2023
3	​Due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February, 2023	14.04.2023
4	​Due date for issue of TDS Certificate for tax deducted under section 194M in the month of February, 2023	14.04.2023
5	​Due date for issue of TDS Certificate for tax deducted under section 194S in the month of February, 2023 Note: Applicable in case of specified person as mentioned under section 194S​	14.04.2023
6	Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending March, 2023​	15.04.2023
7	​Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of March, 2023	15.04.2023
8	​Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of March, 2023 has been paid without the production of a challan	30.04.2023
9	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of March, 2023	30.04.2023
10	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of March, 2023	30.04.2023
11	​Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of March, 2023	30.04.2023
12	Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194S in the month of March, 2023 Note: Applicable in case of specified person as mentioned under section 194S	30.04.2023
13	​Due date for deposit of Tax deducted by an assessee other than an office of the Government for the month of March, 2023​	30.04.2023
14	​Due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2022 to March 31, 2023	30.04.2023
15	​Due date for uploading declarations received from recipients in Form. 15G/15H during the quarter ending March, 2023	30.04.2023
16	​Due date for deposit of TDS for the period January 2023 to March 2023 when Assessing Officer has permitted quarterly deposit of TDS under section 192, 194A, 194D or 194H	30.04.2023

• Important Notifications – For the month of March – 2023:

Sl.	Particulars of the Notification(s)	File No. / Circular No.	Link(s)
1.	Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA – reg.	Circular No. 03 of 2023	Click Here
2.	Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers in accordance with the DGIT (Systems) Notification No. 3 0f 2022.	F. No. DGIT(S)-ADG(S)-3	Click Here
3.	The Income-tax (Fourth Amendment) Rules, 2023.	Notification No. 15/2023	Click Here
4.	Procedure, format and standards for filling an application in Form No. 15C or Form No. 150 for grant of certificate for no-deduction of income-tax under sub-section (3) of section 195 of the Income Tax Act, 1961 through TRACES-.	Notification No. 01/2023	Click Here

•  Compliance Requirement under GST, 2017

A. Filing of GSTR –3B / GSTR 3B QRMP

a) Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY

Tax period	Due Date	Particulars
March, 2023	20th April, 2023	Due Date for filling GSTR – 3B return for the month of March, 2023 for the taxpayer with Aggregate turnover exceeding INR 5 crores during previous year. Due Date for filling GSTR – 3B return for the quarter of January to March 2022 for the taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.

b). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group A)

Tax period	Due Date		Particulars
March, 2023	22nd April, 2023		Due Date for filling GSTR – 3B return for the month of March, 2023 for the taxpayer with Aggregate turnover upto INR 5 crores during previous year and who has opted for Quarterly filing of GSTR-3B
Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

c). Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY (Group B)

Tax period	Due Date		Particulars
March, 2023	24th April, 2023		Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing
Group B States:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi

B. Filing Form GSTR-1:

Tax period	Due Date	Remarks
Monthly return (March, 2023)	11.04.2023	1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.   2. Registered person, with aggregate turnover of less then INR 5 Crores during preceeding year, opted for monthly filing of return under QRMP.

C. Non Resident Tax Payers, ISD, TDS & TCS Taxpayers

Form No.	Compliance Particulars	Timeline	Due Date
GSTR-5 & 5A	Non-resident ODIAR services provider file Monthly GST Return	20th of succeeding month	20.04.2023
GSTR -6	Every Input Service Distributor (ISD)	13th of succeeding month	13.04.2023
GSTR -7	Return for Tax Deducted at source to be filed by Tax Deductor	10th of succeeding month	10.04.2023
GSTR -8	E-Commerce operator registered under GST liable to TCS	10th of succeeding month	10.04.2023

D. GSTR – 1 QRMP monthly / Quarterly return

Form No.	Compliance Particulars	Timeline	Due Date
Details of outward supply-IFF &   Summary of outward supplies by taxpayers who have opted for the QRMP scheme.	GST QRMP monthly return due date for the month of April, 2022 (IFF). Applicable for taxpayers with Annual aggregate turnover up to Rs. 1.50 Crore.   Summary of outward supplies by taxpayers who have opted for the QRMP scheme.	13th of succeeding month  – Monthly   Quarterly Return	13.04.2023

E. GST Refund:

Form No.	Compliance Particulars	Due Date
RFD -10	Refund of Tax to Certain Persons	18 Months after the end of quarter for which refund is to be claimed

F. Monthly Payment of GST – PMT-06:

Compliance Particular	Due Date
Due Date of payment of GST for a taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP.	25.04.2023

G. Monthly Payment of GST – PMT-06:

Compliance Particular	Due Date
Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for a composition levy. Period: Jan-Mar, 2023	18.04.2023

• GST UPDATES – March, 2023:

Sl.	Notification Particulars	Notification No.	Link (s)
1.	Amnesty to GSTR-4 non-filers	02/2023-Central Tax	Click Here
2.	Extension of time limit for application for revocation of cancellation of registration	03/2023-Central Tax	Click Here
3.	Amendment in CGST Rules	04/2023-Central Tax	Click Here
4	Seeks to amend Notification No. 27/2022 dated 26.12.2022	05/2023-Central Tax	Click Here
5	Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62	06/2023-Central Tax	Click Here
6	Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers	07/2023-Central Tax	Click Here
7	Amnesty to GSTR-10 non-filers	08/2023-Central Tax	Click Here
8	Extension of limitation under Section 168A of CGST Act	09/2023-Central Tax	Click Here
9	Seeks to provide commencement date for Section 163 of the Finance act, 2023	01/ 2023 -Compensation Cess	Click Here
10	Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg	191/03/2023	Click Here
11	Advisory for the taxpayer wishing to register as “One Person Company” in GST	GST Updates 574	Click Here
12	HSN Code Reporting in e-Invoice on IRPs Portal	GST Updates 576	Click Here

• Key Compliances under FEMA / RBI

Applicable Laws/Acts	Due Dates	Compliance Particulars	Forms / (Filing mode)
FEMA ACT 1999	15th of July of Every Year	Annual return on Foreign Liabilities and Assets is required to be submitted by all the India resident companies which have received FDI and/ or made overseas investment in any of the previous year(s), including current year by July 15th every year.	FLAIR System Click Here
FEMA ACT 1999	Not later than 30 days from the date of issue of Capital instrument	FC-GPR is a form filed when the Indian company receives the Foreign Direct Investment and the company allots shares to a person resident outside India.	Form FC-GPR
FEMA ACT 1999	With in 60 days of receipt/ remittance of funds or transfer of capital instruments whichever is earlier.	Reporting of transfer of shares and other eligible securities between residents and non-residents and vice- versa is to be made in Form FC-TRS. The onus of reporting shall be on the resident transferor/ transferee.	Form FC-TRS.
FEMA ACT 1999	Within 30 days from the date of receipt of the amount of consideration.	A Limited Liability Partnership receiving amount of consideration and acquisition of profit shares is required to submit a report in the Form FDI LLP-1	Form FDI LLP-I
FEMA ACT 1999	within 60 days from the date of receipt of funds in	A Limited liability Partnership shall report disinvestment/ transfer of capital contribution or profit share between a resident and a non resident (or vice versa)	Form FDI LLP-II
FEMA ACT 1999	within 30 days from the date of allotment of capital instruments	The domestic custodian shall report the issue/ transfer/ of sponsored/ unsponsored depository receipts	Downstream statement -Form DI & reporting at FIFP too
Types of Accounts	Capital Account and Current Account – The purpose of the capital account is to adjust the assets and liabilities of individuals outside India to persons residing in India. Thus any transaction that results in a change of the overseas assets and liabilities in India of an Indian residing outside India or transactions overseas of a person residing in India will be considered under the capital account. All other transactions fall under the category of the current account.
NRI Bank Accounts	There is option for the Non-Resident Indians to set up various bank accounts in India, like FCNR, NRE and NRO Accounts.

• RBI Circulars / Notifications: March, 2023

Sl.	Particulars of the Circulars	Link
1	Revised Regulatory Framework for Urban Co-operative Banks (UCBs) – Net Worth and Capital Adequacy	Click here
2	Master Circular on Credit Facilities to Minority Communities	Click here
3	Master Circular – Guarantees and Co-acceptances	Click here
4	Master Circular – Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advances	Click here
5	Master Circular on Conduct of Government Business by Agency Banks – Payment of Agency Commission	Click here
6	WMA Limit for Government of India for the first half of the Financial Year 2023-24 (April 2023 to September 2023)	Click here
7	Annual Closing of Government Accounts – Transactions of Central / State Governments – Special Measures for the Current Financial Year (2022-23)	Click here
8	RBI Bulletin – March 2023	Click here
9	RBI announces rate of interest on Government of India Floating Rate Bond 2033	Click here
10.	Reserve Money for the week ended March 17, 2023 and Money Supply for the fortnight ended February 10, 2023	Click here
11.	Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract	Click here
12	601st Meeting of Central Board of the Reserve Bank of India	Click here
13	Premature redemption under Sovereign Gold Bond (SGB) Scheme- Redemption Price for premature redemption due on March 29, 2023 (SGB 2016-II and 2016-17-Series II)	Click here
14	RBI to conduct 5-day Variable Rate Repo auction under LAF on March 24, 2023	Click here
15	Reporting and Accounting of Central Government transactions for March 2023	Click here
16	Implementation of Section 51A of UAPA,1967: Updates to UNSC’s 1267/ 1989 ISIL (Da’esh) & Al-Qaida Sanctions List: Amendments to 102 entries	Click here
17	Reserve Bank of India and Central Bank of the UAE sign MoU to promote innovation in financial products and services	Click here
18	Overseas Direct Investment for February 2023	Click here
19	Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract	Click here
20	Reserve Bank of India – Bulletin Weekly Statistical Supplement – Extract	Click here

4. Compliance under Other Statutory LAws

Applicable Laws/Acts	Timeline / Due Dates	Compliance Particulars	Forms / (Filing mode)
EPF (The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952)	15.04.2023	PF Payment	ECR
ESIC (Employees’ State Insurance Act, 1948)	15.04.2023	ESIC Payment	ESI Challan
Contract Labour (Regulation & Abolition) Act, 1970	Within 15 Days of commencement/ completion of contract work	Return/Notice within 15 days of commencement/ completion of each contract by the Principal employer	Form VI-B
Contract Labour (Regulation & Abolition) Act, 1970	Within 15 Days of commencement/ completion of contract work	Notice of commencement/ completion of contract work by the Contractor within 15 days	Form VI-A
Payment of Gratuity Rule	Within 30 Days of applicability of the Act & any change	Notice of applicability of the Act & any change	Form A or B
The Apprenticeship Act 1961	15.04.2023	Half Yearly Return March Ending	Form APP-2
The Employment Exchange (CNV) Act 1959 & Rules	30.04.2023	Quarterly Return For Quarter Ended 31st March	ER-1 Rule 6

• Updates TRACKER under Labour LAws – March., 2023:

Sl.	Particulars	Link
1	EPF Interest Rate Hiked By EPFO: All you need to know	Click here
2	EPFO declares 8.15 pc as rate of interest on employees’ provident fund for 2022-23	Click here
3	How EPF interest rates changed from 2009-10 to 2022-23 | Check best and worst	Click here
4	EPFO settled 33 lakh cases in Rajasthan in last 4 years	Click here
5	Strike-related rules stricter, layoff norms eased in new labour rules	Click here
6	Foxconn deal: Karnataka labour laws in focus, Tamil Nadu may follow	Click here
7	A new deal to protect India’s gig workers?	Click here
8	Section 14B EPF & MP Act 1952 | Educational institution liable to pay damages levy on belated payment if defaulted for payment of Provident Fund dues for a long time: Allahabad HC	Click here
9	On eve of Supreme Court hearing, EPF higher pension form ‘missing’	Click here
10	A new deal to protect India’s gig workers?	Click here
11	Indian state Kartanaka passes flexible labour law to match China’s	Click here
12	New labour law in Karnataka, promoted by Apple and Foxconn, allows 12-hour shifts, night-time work for women: Report	Click here
13	EPF Interest Credited Into Your Account? Here Are 4 Ways To Check Pf Balance	Click here
14	Kerala High Court issues notice to Centre, PF Commissioner on plea against proof for higher contribution	Click here

5. SEBI – Securities Exchange Board of INDIA

1. Compliance Requirement under SEBI (Listing Obligations and Disclosure Requirements) (LODR) Regulations, 2015

A. Quarterly Compliances:

Sl. No.	Regulation reference (Reg.)	Compliance Particulars	Timeline / Due Date (For the Quarter Ended December, 2022)	Due Dates
1	27(2)	Corporate Governance Report	21 days from end of quarter	21.04.2023
2	13(3)	Statement of Investor Complaints	21 days from end of quarter	21.04.2023
3	31 (1) (b)	Shareholding Pattern	21 days from end of quarter	21.04.2023
4	33	Financial Results	45 days/60 days from end of quarter	30.05.2023

B. Half Yearly Compliances:

Sl. No.	Regulation No.	Compliance Period (Due Date)	Due Date
1.	Regulation 23(9) Related party transactions.	a) Provided further that the listed entity shall make such disclosures every six months within 15 days from the date of publication of its standalone and consolidated financial results:   b) Disclosure of Related Party Transactions as per Regulation 23(9) needs to be filed on the same day on which financial results are published to stock exchange.	a) within 15 days from the date of publication     b) disclosures every six months on the date of publication of its standalone and consolidated financial results (w.e.f. 01.04.2023)

C. Regular / Annual Compliances:

REG NO	REGULATION NO	PARTICULARS	TIMELINE
47 Advertisements in Newspapers.	47 (3) Advertisements in Newspapers	Financial results at 47 clause (b) of sub-regulation (1), shall be published within 48 hours of conclusion of the meeting of board of directors at which the financial results were approved.	48 HOURS
24A Secretarial Audit.	Red 24A	Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex with its annual report, a secretarial audit report, given by a company secretary in practice, in such form as may be specified with effect from the year ended March 31, 2019. (within 60 days from the Closure of FY)	60 days from the Closure of FY
46 Website	46(2)(s)	The listed entity shall disseminate the following information under a separate section on its website separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial year, uploaded at least 21 days prior to the date of the annual general meeting which has been called to inter alia consider accounts of that FY.]	21 days prior 1 days prior to the date of AGM

D. Other Quarterly compliance which included half year compliance except FR (Financial Results)

Reg No	Regulation No	Particulars	Timeline
Intimation	Reg 29 read with Reg 33	intimation regarding item specified in clause 29(1) (a) to be discussed at the meeting of board of directors shall be given at least five days in advance (excluding the date of the intimation and date of the meeting), and such intimation shall include the date of such meeting of board of directors	at least 5 working days in advance, excluding the date of the intimation and date of the meeting
Intimations and Disclosure of events or information to Stock Exchanges.	87B: Intimations and Disclosure of events or information to Stock Exchanges. READ WITH PART E OF Schedule III	The listed entity shall first disclose to stock exchange(s) of all events or information, as specified in Part E of Schedule III, as soon as reasonably possible but not later than twenty four hours from occurrence of the event or information:	24 HOURS
Valuation, Rating and NAV disclosure.	87C(1) (iii)	An issuer whose security receipts are listed on a stock exchange shall ensure that: the net asset value is calculated on the basis of such independent valuation and the same is declared by the asset reconstruction company within 15 days of the end of quarter.	15 Days
– Certificate from Practicing Company Secretary.      .	Regulation 40 (9)     (Regulation 40 (10)- certificate mentioned at sub-regulation (9), shall be filed with the stock exchange(s) simultaneously.)	The listed entity shall ensure that the share transfer agent and/or the in-house share transfer facility, as the case may be, produces a certificate from a practicing company secretary within 30 days from the end of the financial year, certifying that all certificates have been issued within thirty days of the date of lodgement for transfer, subdivision, consolidation, renewal, exchange or endorsement of calls/ allotment monies.	Within 30 days from the end of the financial year.
Indian Depository Receipt holding pattern & Shareholding details.	69(1)	The listed entity shall file with the stock exchange the Indian Depository Receipt holding pattern on a quarterly basis within fifteen days of end of the quarter in the format specified by the Board.	15 days from end of each quarter

E. Event based Compliances

Reg No	Regulation No	Particulars	Timeline
30 Disclosure of events or information.	30(6) AND Part A of Schedule III	The listed entity shall first disclose to stock exchange(s) of all events, as specified in Part A of Schedule III, or information as soon as reasonably possible and not later than twenty four hours from the occurrence of event or information	24 HOURS
30 Disclosure of events or information.	30(6) AND sub-para 4 of Para A of Part A of Schedule III	The listed entity shall disclose to the Exchange(s), within 30 minutes of the closure of the meeting held to consider the following: a) dividends and/or cash bonuses recommended or declared or the decision to pass any dividend and the date on which dividend shall be paid/dispatched; b) any cancellation of dividend with reasons thereof; c) the decision on buyback of securities; d) the decision with respect to fund raising proposed to be undertaken e) increase in capital by issue of bonus shares through capitalization including the date on which such bonus shares shall be credited/dispatched; f) reissue of forfeited shares or securities, or the issue of shares or securities held in reserve for future issue or the creation in any form or manner of new shares or securities or any other rights, privileges or benefits to subscribe to; g) short particulars of any other alterations of capital, including calls; h) financial results; i) decision on voluntary delisting by the listed entity from stock exchange(s).	30 MINUTES
31A: Conditions for re-classification of any person as promoter / public	31A(8)	The following events shall deemed to be material events and shall be disclosed by the listed entity to the stock exchanges as soon as reasonably possible and not later than twenty four hours from the occurrence of the event: (a) receipt of request for re-classification by the listed entity from the promoter(s) seeking re-classification; (b) minutes of the board meeting considering such request which would include the views of the board on the request; (c) submission of application for re-classification of status as promoter/public by the listed entity to the stock exchanges; (d) decision of the stock exchanges on such application as communicated to the listed entity;	24 HOURS
34 Annual Report.	34(1)(b)	In the event of any changes to the annual report, the revised copy along with the details of and explanation for the changes shall be sent not later than 48 hours after the annual general meeting.]	48 HOURS
44 Meetings of shareholders and voting	44(3)	The listed entity shall submit to the stock exchange, within forty eight hours of conclusion of its General Meeting, details regarding the voting results in the format specified by the Board.	48 HOURS
47 Advertisements in Newspapers.	47 (3) Advertisements in Newspapers	The listed entity shall publish the information specified in 47(1) in the newspaper simultaneously with the submission of the same to the stock exchange(s). The same is reproduced below 47(1) (a) notice of meeting of the board of directors where financial results shall be discussed (c )statements of deviation(s) or variation(s) as specified in sub-regulation (1) of regulation 32 on quarterly basis, after review by audit committee and its explanation in directors report in annual report; (d) notices given to shareholders by advertisement	Simultaneously
–	SCHEDULE III PART PART A 7(A)	resignation of the auditor of the listed entity, detailed reasons for resignation of auditor, as given by the said auditor, shall be disclosed by the listed entities to the stock exchanges as soon as possible but not later than twenty four hours of receipt of such reasons from the auditor	24 HOURS
–	SCHEDULE III PART PART A 7(B)	In case of resignation of an independent director of the listed entity, within seven days from the date of resignation, the following disclosures shall be made to the stock exchanges by the listed entities: i. Detailed reasons for the resignation of independent directors as given by the said director shall be disclosed by the listed entities to the stock exchanges. ii. The independent director shall, along with the detailed reasons, also provide a confirmation that there is no other material reasons other than those provided. iii. The confirmation as provided by the independent director above shall also be disclosed by the listed entities to the stock exchanges along with the detailed reasons as specified in sub-clause (i) above.]	7 days from the date of resignation
7 Share Transfer Agent.	Reg 7(4) & (5) Share Transfer Agent.	The listed entity shall intimate any change or appointment of a new share transfer agent, to the stock exchange(s) within seven days of entering into the agreement.	7 DAYS
29	Reg 29(1)	The intimation required under 29 (1), shall be given at least two working days in advance, excluding the date of the intimation and date of the meeting Reg 29(1) is reproduced below: (b) proposal for buyback of securities ; (c) proposal for voluntary delisting by the listed entity from the stock exchange(s); (d) fund raising by way of further public offer, rights issue, American Depository Receipts/Global Depository Receipts/Foreign Currency Convertible Bonds, qualified institutions placement, debt issue, preferential issue or any other method and for determination of issue price: Provided that intimation shall also be given in case of any annual general meeting or extraordinary general meeting or postal ballot that is proposed to be held for obtaining shareholder approval for further fund raising indicating type of issuance. (e) declaration/ recommendation of dividend, issue of convertible securities including convertible debentures or of debentures carrying a right to subscribe to equity shares or the passing over of dividend. (f) the proposal for declaration of bonus securities where such proposal is communicated to the board of directors of the listed entity as part of the agenda papers:	at least 2 working days in advance, excluding the date of the intimation and date of the meeting
31 Holding of specified securities and shareholding pattern.	Reg 31 (1)(a)	The listed entity shall submit to the stock exchange(s) a statement showing holding of securities and shareholding pattern separately for each class of securities, in the format specified by the Board from time to time – one day prior to listing of its securities on the stock exchange(s);	1 day prior to listing of its securities on the stock exchange(s
31	Reg 31 (1 (c)	within ten days of any capital restructuring of the listed entity resulting in a change exceeding two per cent of the total paid-up share capital:	within 10 days of any capital restructuring
31A Conditions for re-classification of any person as promoter / public	Reg 31A	an application for re-classification of a promoter/ person belonging to promoter group to public to the stock exchanges has to be made by the listed entity consequent to the following procedures and not later than thirty days from the date of approval by shareholders in general meeting	30 days from the date of approval by shareholders in general meeting
37 Draft Scheme of Arrangement & Scheme of Arrangement.	37(1)	Draft Scheme of Arrangement & Scheme of Arrangement before for obtaining Observation Letter or No-objection letter, before filing such scheme with any Court or Tribunal, in terms of requirements specified by the Board or stock exchange(s) from time to time.	Before filling the same with any court or tribunal
39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities.	39(2)	The listed entity shall issue certificates or receipts or advices, as applicable, of subdivision, split, consolidation, renewal, exchanges, endorsements, issuance of duplicates thereof or issuance of new certificates or receipts or advices, as applicable, in cases of loss or old decrepit or worn out certificates or receipts or advices, as applicable within a period of thirty days from the date of such lodgement.	30 Days
39 Issuance of Certificates or Receipts/Letters/Advices for securities and dealing with unclaimed securities	39(3)	The listed entity shall submit information regarding loss of share certificates and issue of the duplicate certificates, to the stock exchange within two days of its getting information.	2 days of its getting information.
40 Transfer or transmission or transposition of securities.	40 (3)	On receipt of proper documentation, the listed entity shall register transfers of its securities in the name of the transferee(s) and issue certificates or receipts or advices, as applicable, of transfers; or issue any valid objection or intimation to the transferee or transferor, as the case may be, within a period of fifteen days from the date of such receipt of request for transfer	15 days
40 Transfer or transmission or transposition of securities.	40 (3)	the listed entity shall ensure that transmission requests are processed for securities held in dematerialized mode within seven days after receipt of the specified documents:	7 Days
40 Transfer or transmission or transposition of securities.	40 (3)	the listed entity shall ensure that transmission requests are processed for securities held in physical mode within twenty one days after receipt of the specified documents:	21 Days
–	SCHEDULE VII: TRANSFER OF SECURITIES (PART B (1))	In case of minor differences in the signature of the transferor(s), the listed entity shall follow the following procedure for registering transfer of securities: (a) the listed entity shall promptly send to the first transferor(s), via speed post an intimation of the aforesaid defect in the documents and inform the transferor(s) that objection, supported by valid proof, is not lodged by the transferor(s) with the listed entity within fifteen days of receipt of the listed entity’s letter, then the securities shall be transferred	15 Days
42 Record Date or Date of closure of transfer books.	42(2)	The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to stock exchange(s) of record date specifying the purpose of the record date:	7 working days advance intimation excluding the date of the intimation and date of the meeting
42 Record Date or Date of closure of transfer books.	42(2)	in the case of rights issues, the listed entity shall give notice in advance of atleast three working days (excluding the date of intimation and the record date).]	3 working days advance intimation excluding the date of the intimation and date of the meeting
42 Record Date or Date of closure of transfer books.	42(3)	The listed entity shall recommend or declare all dividend and/or cash bonuses at least five working days (excluding the date of intimation and the record date) before the record date fixed for the purpose.	5 working days advance intimation excluding the date of the intimation and date of the meeting
46 Website	46 (3)(b)	The listed entity shall update any change in the content of its website within two working days from the date of such change in content.	2 working days
50 Intimation to stock exchange(s).	50(1)	The listed entity shall give prior intimation to the stock exchange(s) at least eleven working days before the date on and from which the interest on debentures and bonds, and redemption amount of redeemable shares or of debentures and bonds shall be payable.	11 working days
50 Intimation to stock exchange(s).	50(3)	The listed entity shall intimate to the stock exchange(s), at least two working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of directors, at which the recommendation or declaration of issue of non-convertible debt securities or any other matter affecting the rights or interests of holders of non- convertible debt securities or non – convertible redeemable preference shares is proposed to be considered.	2 working days advance intimation excluding the date of the intimation and date of the meeting
52 Financial Results.	52 (4) & (5)	The listed entity shall, within seven working days from the date of submission of the information required under sub- regulation (4), submit to stock exchange(s), a certificate signed by debenture trustee that it has taken note of the contents	7 working days
52 Financial Results.	52 (4) & (8)	The listed entity shall, within two calendar days of the conclusion of the meeting of the board of directors, publish the financial results and statement referred to in reg 52 (4), in at least one English national daily newspaper circulating in the whole or substantially the whole of India.	two calendar days of the conclusion of the meeting
57 Other submissions to stock exchange(s).	57(1)	The listed entity shall submit a certificate to the stock exchange within two days of the interest or principal or both becoming due that it has made timely payment of interests or principal obligations or both in respect of the non convertible debt securities	within 2 days
60 Record Date	60(2)	The listed entity shall give notice in advance of at least seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the stock exchange(s) may agree to or require specifying the purpose of the record date.	7 working days advance intimation excluding the date of the intimation and date of the meeting
78 Record Date.	78(2)	The listed entity shall give notice in advance of at least four working days to the recognised stock exchange(s) of record date specifying the purpose of the record date	notice in advance of at least 4 working days
82 Intimation and filings with stock exchange(s).	82(2)	The listed entity shall intimate to the stock exchange(s), at least two working days in advance, excluding the date of the intimation and date of the meeting, regarding the meeting of its board of trustees, at which the recommendation or declaration of issue of securitized debt instruments or any other matter affecting the rights or interests of holders of securitized debt instruments is proposed to be considered.	2 working days in advance, excluding the date of the intimation and date of the meeting,
82 Intimation and filings with stock exchange(s).	82(3)	The listed entity shall submit such statements, reports or information including financial information pertaining to Schemes to stock exchange within seven days from the end of the month/ actual payment date, either by itself or through the servicer, on a monthly basis in the format as specified by the Board from time to time: Provided that where periodicity of the receivables is not monthly, reporting shall be made for the relevant periods.	within 7 days
87 Record Date.	87(2)	The listed entity shall give notice in advance of atleast seven working days (excluding the date of intimation and the record date) to the recognised stock exchange(s) of the record date or of as many days as the Stock Exchange may agree to or require specifying the purpose of the record date	7 working days advance intimation excluding the date of the intimation and date of the meeting
87E Record Date.	87E(2)	The listed entity shall give notice in advance of at least seven working days (excluding the date of intimation and the record date) to the stock exchange(s) of the record date or of as many days as the stock exchange may agree to or require specifying the purpose of the record date.	7 working days advance intimation excluding the date of the intimation and date of the meeting

6. SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011

Securities and Exchange Board of India (SEBI) vide notification / Circular No. SEBI/HO/CFD/DCR1/CIR/P/2020/49 issued and publish dated 27th March 2020, has published Relaxation from compliance with certain provisions of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 due to the COVID-19 pandemic”.

Sl. No.	Regulation No.	Compliance Particular	Compliance Period (Due Date)
1	Regulation 30(1)	Every person, who together with persons acting in concert with him, holds shares or voting rights entitling him to exercise 25% or more of the voting rights in a target company, shall disclose their aggregate shareholding and voting rights as of the 31st day of March, in such target company in such form as may be specified.	Omitted through introduction of SEBI (Substantial Acquisition of Shares and Takeovers) (Second Amendment) Regulations, 2021   Applicable w.e.f. 01.04.2022
2	Regulation 30(2)	The promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the thirty-first day of March, in such target company in such form as may
3.	Regulation 31(1) read with Regulation 28(3) of Takeover Regulations AUGUST 7, 2019 CIRCULAR https://www.sebi.gov.in/legal/circulars/aug-2019/disclosure-of-reasons-for-encumbrance-by-promoter-of-listed-companies_43837.html	The promoter of every listed company shall specifically disclose detailed reasons for encumbrance if the combined encumbrance by the promoter along with PACs with him equals or exceeds: a) 50% of their shareholding in the company; or b) 20% of the total share capital of the company,	within 2 (two) working days   (Provision Insertion: “Provided that the aforesaid disclosure requirement shall not be applicable where such encumbrance is undertaken in a depository”)
4.	Regulation 31(4)	Disclosure of encumbered shares	Promoter of every target company shall together with persons acting in concert with him, disclose their aggregate shareholding and voting rights as of the 31st March, in such target company in such form as may be specified.

7. SEBI (Prohibition of Insider Trading) Regulations, 2015

Sl. No.	Regulation No.	Compliance Particular	Compliance Period (Due Date)
1	Regulation 7(2) “Continual Disclosures”	Every promoter, employee and director of every company shall disclose to the company the number of such securities acquired or disposed of within two trading days of such transaction if the value of the securities traded, whether in one transaction or a series of transactions over any calendar quarter, aggregates to a traded value in excess of ten lakh rupees (10,00,000/-) or such other value as may be specified;	Every company shall notify; within two trading days of receipt of the disclosure or from becoming aware of such information

8. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018

Sl. No.	Regulation No.	Compliance Particular	Compliance Period (Due Date)
1	Schedule XIX – Para (2) of ICDR Read with Reg 108 of SEBI LODR	“The issuer shall make an application for listing from the date of allotment, within such period as may be specified by the Board from time to time, to one or more recognized stock exchange(s)”. In regard to above, it is specified that Issuer shall make an application to the exchange/s for listing in case of further issue of equity shares from the date of allotment within 20 days (unless otherwise specified).	Within 20 days from the date of allotment
2	Regulation 162	The tenure of the convertible securities of the issuer shall not exceed eighteen months from the date of their allotment.	Within 18 months from date of allotment
3	SEBI CIRCULAR Aug 19, 2019 (Click Here)	Application for trading approval to the stock exchange Listed entities shall make an application for trading approval to the stock exchange/s within 7 working days from the date of grant of listing approval by the stock exchange/s.	Within 7 working days from grant of date of listing approval
4	Regulation 76 Application for rights issue	The issuer along with lead managers and other parties related to the issue shall constitute an optional mechanism (non-cash mode only) to accept the applications of the shareholders to apply to rights issue subject to ensuring that no third-party payments shall be allowed in respect of any application.
5.	Regulation 77 Service of Documents	In case if the company fails to adhere to modes of dispatch through registered post or speed post or courier services due to Covid-19 conditions it will not be treated as non-compliance during the said period. The issuers shall publish required & necessary documents on the websites of the company, registrar, stock exchanges and the lead managers to the rights issue.
6	Regulation 84   Advertisement	Issuer has the flexibility to publish the advertisement in additional newspapers above those required in Regulation 84. The advertisement should also be made available on:  A. Website of the Issuer, Registrar, Lead Managers, and Stock Exchanges. B. Television channels, radio, the internet, etc. to spread information related to the process.

9. SEBI (Buyback of Securities) Regulations, 2018 (Buyback Regulations)

Sl.	Regulation No.	Compliance Particular	Compliance Period (Due Date)
1	Regulation 11 and 24(iv)	Extinguishment of equity shares in connection with Buyback The particulars of the security certificates extinguished and destroyed shall be furnished by the company to the stock exchanges where the shares or other specified securities of the company are listed within seven days of extinguishment and destruction of the certificates.	7 days of extinguishment and destruction of the certificates

10. SEBI (Depositories and Participants) Regulations 2018)

Sl. No.	Particulars	Due Date
1.	Regulation 76 -Reconciliation of Shares and Capital Audit	Within 30 days from end of quarter.
2.	Regulation 74 (5): Processing of demat requests form by Issuer/RTAs – Certificate Received from Registrar	Within 15 days from the end of each quarter.

• SEBI Circulars Tracker: March, 2023

Sl.	Particulars	Link
1.	Streamlining the on boarding process of FPIs	Click Here
2.	Nomination for Eligible Trading and Demat Accounts – Extension of timelines for existing account holders	Click Here
3.	Amendment to Securities Lending Scheme, 1997	Click Here
4.	Norms for Scheme of Arrangement by unlisted Stock Exchanges, Clearing Corporations and Depositories	Click Here
5.	Nomination for Mutual Fund Unit Holders – Extension of timelines	Click Here
6.	Review of time limit for disclosure of NAV of Mutual fund schemes investing overseas	Click Here
7.	Cyber Security and Cyber Resilience framework for Portfolio Managers	Click Here
8.	SEBI Board Meeting	Click Here
9.	Extension of compliance period – Fund raising by large corporates through issuance of debt securities to the extent of 25% of their incremental borrowings in a financial year	Click Here
10.	Clarifications on Insider Trading – Comprehensive FAQs on SEBI (PIT) Regulations, 2015	Click Here
11.	Informal Guidance Letter to Aura Weaving Pvt. Ltd. in relation to the provisions of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011	Click Here
12.	Master Circular on Surveillance of Securities Market	Click Here
13.	E-wallet investments in Mutual Funds	Click Here
14.	Request for interpretative letter under Securities and Exchange Board of India (Informal Guidance) Scheme,2003 in connection with Securities and Exchange Board of India (Portfolio Managers) Regulations, 2020 by LGT Wealth India Private Limited	Click Here
15.	Adjudication Order in respect of Kamayani Infrastructure Limited in the matter of dealings in Illiquid Stock Options at BSE	Click Here
16	Extension of timeline for submission of public comments on the consultation paper on Regulatory Framework for ESG Rating Providers (ERPs) in Securities Market	Click Here
17	Linking of PAN with Aadhaar to be done by March 31, 2023	Click Here
18	Operational Guidance – Amendment to SEBI (Buy-back of Securities) Regulations, 2018	Click Here
19	Securities and Exchange Board of India (Grant of Reward to Informant under Recovery Proceedings) Guidelines, 2023 [List of matters where information can be provided]	Click Here
20	Extension of timeline for submission of public comments on the Consultation Paper on Holding of Sponsor in REITs and InvITs	Click Here
21	Clarification with respect to Qualified RTAs	Click Here
22	Informal Guidance sought by Muthoot Health Care Private Limited regarding eligibility criteria for Issue and listing of structured debt securities/ market linked debt securities	Click Here
23	SEBI Bulletin – February 2023 [MSWord]   [MSExcel]	Click Here
24	Gazette notification – AMC Repo Clearing Limited	Click Here
25	Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2023	Click Here
26	Updates for Implementation of Section 51A of UAPA, 1967: Updates to UNSC’s 1267/ 1989 ISIL (Da’esh) & Al-Qaida Sanctions List: Amendment in 102 entries	Click Here
27	Master Circular for Foreign Venture Capital Investors (FVCIs)	Click Here
28	Securities and Exchange Board of India (Depositories and Participants) (Amendment) Regulations, 2023	Click Here
29	Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) (Amendment) Regulations, 2023	Click Here
30	Dr. Ruchi Chojer takes charge as Executive Director, SEBI	Click Here

• SEBI Board Meeting Highlights: Markets regulator approves far-reaching reforms giving more say to investors

SEBI Board Meeting Outcome Updates: The Securities and Exchange Board of India (SEBI) Chairperson Madhabi Puri Buch addressed the media on the major decisions taken by the board. The market regulator approved a set of far-reaching changes aimed at giving more power to shareholders and creditors. Here is a lowdown of all the outcomes.

SEBI board meeting outcome: Markets regulator clears reforms giving more say to investors:

Here’s a lowdown on key far-reaching reforms passed by SEBI in board meet:

• ASBA-like facility for secondary markets will now be optional for brokers and investors
• Current practice of having permanent board members for listed companies eliminated; new rules from April ’24
• Top 100 listed firms must clarify market rumours from October 1, 2023
• Allowed PE funds as sponsors of MF schemes, permits self-sponsored AMCs
• Nod to mutual funds to launch multiple ESG-based schemes
• Nod to comprehensive overhaul of operational dynamics of AIFs
• Evaluating Total Expense Ratio (TER) process, to release detailed guidelines
• Approved backstop fund for Indian corporate debt market; to set up fund worth Rs 33,000 crore
• SEBI chief Madhabi Puri Buch denied to comment on Adani-Hindenburg row, said will respect and follow order of SC

11. Compliance Requirement UNDER Companies Act, 2013 and Rules made thereunder;

Applicable Laws/Acts	Due Dates	Compliance Particulars	Forms / Filing mode
Companies Act, 2013	Within 180 Days From The Date Of Incorporation Of The Company (one time compliance only)	As per Section 10 A (Commencement of Business) of the Companies Act, 2013, inserted vide the Companies (Amendment) Ordinance, 2018 w.e.f. 2nd November, 2018, a Company Incorporated after the ordinance and having share capital shall not commence its business or exercise any borrowing powers unless a declaration is filed by the Director within 180 days from the date of Incorporation of the Company with the ROC.	MCA E- Form INC 20A (one time compliance)
Companies Act, 2013	First declaration within 90 days from the date of notification Dt. 08.02.2019	A person having Significant beneficial owner shall file a declaration to the reporting company http://www.mca.gov.in/Ministry/pdf/CompaniesOwnersAmendmentRules_08020219.pdf i.e. within 90 days of the commencement of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 i.e. 08.02.2019   In case Subsequent Acquisition of the title of Significant Beneficial Owner / Any Change therein a declaration in Form No. BEN-1 required to be filed to the reporting company, within 30 days of acquiring such significant beneficial ownership or any change therein.	Form BEN-1 Draft Format available at LINK
Companies Act, 2013	Within 15 days of appointment of an auditor.	The Ministry in its General Circular No. 12/2018 dated 13th December, 2018 clarified that filing of Form NFRA-1 is applicable only for Bodies Corporate and ruled out filing by Companies as defined under sub-section (20) of Section 2 the Act.	E – Form NFRA -1
Companies Act, 2013	Within 30 days of the board meeting	Filing of resolutions with the ROC regarding Board Report and Annual Accounts. The details of the resolutions passed should be filed.	MGT-14  (Filing of resolution with MCA)
Companies Act, 2013	within a period of 60 days after the holding of AGM	IEPF Authority (Accounting, Audit, Transfer and Refund) Second Amendment Rules, 2019 Statement of unclaimed and unpaid amounts. This e-form shall be filed within a period of 60 days after the holding of AGM or the date on which it should have been held as per the provisions of section 96 of the Act, whichever is earlier	IEPF -2
Companies Act, 2013	One Time compliances	Registration of Entities for undertaking CSR activities        – Trust/ Society/ Section 8 Company need to file before Acceptance of Donation as CSR w.e.f. 01st April 2021	E-Form CSR-1
Companies Act, 2013	30th April (for Oct.2022 to March 2023)	Pursuant to Order dated 22 January, 2019 issued under Section 405 of the Companies Act, 2013, specified companies shall submit a half yearly return to MCA in respect of outstanding payments to Micro or Small Enterprises exceeding 45 days.	MSME Form 1
Companies Act, 2013	Annual Compliance (file on or after 01.04.2023)	Last date for filing DIR-3 KYC for Financial year 2022-23 is 30th September, 2023. For Every DIN / DPIN Holders. Penalty after due date is Rs. 5000/-(one time)	DIR – 3 KYC / DIR 3 Web- KYC

• Important Updates –  March, 2023

Sl.	Particulars of the Circulars	Link
1	Sale notice in respect of sale of Buildings, Plant & Machinery, Vehicles, furniture etc of the company M/s. Travancore Rayons Ltd,(in liquidation)	Click Here
2	Compliance management to get a push	Click Here
3	Digital Competition Law: MCA Calls Big Tech Firms, Startups For Discussions	Click Here
4	DSC ASSOCIATION FAQ	Click Here
5	All Members of ICSI & ICAI (registered in Professional category at MCA) are requested to add Membership Type ( viz Associate or Fellow) in their profile. This functionality is also applicable to the users who had associated their Professional Membership Numbers with their ID in past on MCA portal.	Click Here
6	Centre for Processing Accelerated Corporate Exit	Click Here
7	More disclosures will improve audit quality: MCA	Click Here
8	MCA NOTIFIES COMPANIES INDIAN ACCOUNTING STANDARDS AMENDMENT RULES 2023	Click Here
9	Filing glitches on MCA even as deadline nears	Click Here

12. IBBI Updates {Insolvency and Bankruptcy Board of India}

• Important Notifications and Circulars Tracker (March, 2023)

Sl.	Particulars	Link
1	In the matter of Mr. Sandeep Kumar Agarwal, RV	Click here
2	In the matter of Ms. Gunjan Agarwal, RV	Click here
3	Circular – Serving of copy of applications to the Board, as mandated under Rules 4, 6 and 7 of the Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules, 2016.	Click here
4	In the matter of Mr. Vineet Aggarwal, IP	Click here
5	Liquidation Processes Ending with Order of Dissolution/Closure: As on 31st December, 2022	Click here
6	Corrigendum – Notice for filling up one post of Executive Director in IBBI on deputation basis	Click here
7	Corrigendum – Notice for filling up two posts of AGMs in IBBI on deputation basis	Click here
8	Corporate Insolvency Resolution Processes Withdrawn u/s 12A: as on 30th September, 2022	Click here
9	In the matter of Mr. Hemant Kumar Lakhotia, RV	Click here
10	In the matter of Mr. Neeraj Kumar Sureka, RV	Click here
11	Corporate Insolvency Resolution Processes Ending With Order of Liquidation: as on 30th September, 2022	Click here
12	In the matter of Mr. Bhupendra Singh Narayan Singh Rajput, IP	Click here
13	Voluntary Liquidation Processes Ending with Order of Dissolution: As on 31st December, 2022	Click here
14	IBBI publishes syllabus for Limited Insolvency Examination w.e.f 01.07.2023	Click here

13. Cabinet Decisions / New Acts

Sl.	Particulars	Link
1	PMFME scheme to support setting up of 2 lakh micro food processing enterprises through credit linked subsidy	Click here
2	PENCIL portal being used for effective enforcement of Child and Adolescent Labour (Prohibition and Regulation) Act	Click here
3	Pradhan Mantri Shram Yogi Maan-Dhan (PM-SYM) scheme to provide old age pension to unorganized sector workers	Click here
4	Government adopts multi- pronged strategy to abolish bonded labourers system	Click here
5	Occupational Safety, Health and Working Conditions (OSH) Code to provide decent working conditions and social security to all categories of workers including migrant workers	Click here
6	Cabinet approves release of an additional instalment of Dearness Allowance to Central Govt. employees and Dearness Relief to Pensioners, due from 01.01.2023	Click here
7	2 lakh cooperatives, vibrant village scheme and more: Key Cabinet decisions taken on Wednesday	Click here
8	4G SATURATION SCHEME: LAND TO BE LEASED TO BSNL; READ OTHER CABINET DECISIONS HERE	Click here
9	Assam Cabinet amends policy to attract global investment	Click here
10	Occupational Safety, Health and Working Conditions (OSH) Code, 2020 provides for social security to all category of organized and unorganized workers including migrant workers	Click here

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This Calendar / Compliance Tracker is updated till 31^st March, 2023 with all Laws / Regulations and their respective amendments.

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Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information. Many sources have been considered including newspapers (ET, BS & HT etc.).

Feel free to share your suggestions / opinions at cslalitrajput@gmail.com