SEBI Circular - 13th October 2025

SEBI, vide its Circular dated 13 th October, 2025, has introduced Tiered disclosure framework:

Transactions ≤ ₹1 crore → Exempt from any disclosure (no change).

Transactions > ₹1 crore and ≤ 1% of annual consolidated turnover or ₹10 crore, whichever is lower → Simplified disclosure to Audit Committee and shareholders (as per Annexure-13A of this circular).

RPTs above specified thresholder → Full Industry Standards.

SEBI Circular - 13th October 2025 Download

Mehta & Mehta - SEBI Circular - 13th October 2025 Download