SEBI Update: Enhanced Disclosure Norms for Related-Party Transactions by Listed Entities
Listed companies must now disclose RPTs above revised thresholds within two working days — key dates and formats.
10 Mar 2026
SEBI’s latest circular on related-party transactions raises the bar for listed entities. In addition to prior audit-committee approval, disclosures are now required within two working days once aggregate thresholds are crossed in a financial year.
What listed entities must file
- Disclosure in the prescribed format via stock-exchange filings within two working days of crossing the revised thresholds.
- Enhanced justification for transactions that are not in the ordinary course or not at arm’s length.
- Half-yearly consolidation of RPTs with a reconciliation to the annual report.
Compliance calendars should be updated and secretarial teams should circulate the new templates to business heads now, before the next quarter closes.
This publication is provided for informational purposes only and does not constitute legal advice. The views expressed are those of the author and do not necessarily reflect the position of the firm.
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