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No fresh shareholders’ approval is required for RPTs approved by Audit Committee and shareholders prior to Apr 01, 2022

March 31, 2022
For the smooth implementation of the amended Regulation 23 of the LODR Regulations, SEBI has clarified that there shall be no requirement to seek fresh approval from the shareholders w.r.t. to Related Party Transactions (RPTs) approved by the audit committee and shareholders prior to April 1, 2022. SEBI further clarified that RPTs which become material as per the revised materiality threshold shall be placed before the shareholders in the first General Meeting held after 01.04.2022.
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