Sebi (lodr) (amendment) regulations, 2016

Vinod Kumar Shah (practicing company secretary and Insolvency professional)   (32 Points)

27 May 2016  
Vide subject notification dated 25.5.2016, amendments have been made in LODR w.e.f. 1.4.2016. For publication of quarter ended and year ended on 31.3.2016 financial results, whether above notification shall be applicable? One view may be that since publication of results is after 1.4.2016, amendments shall be applicable. The other interpretation may be that since publication of results pertains to the period before 1.4.2016, the said notification may not be applicable. Members are requested to post their views.