Facts that change
Core about 5 min
| Fact | Value | As of | Source |
|---|---|---|---|
| Results deadlines (LODR Reg. 33) | 45 days after quarter; 60 days after year for audited annual | checked 6 Nov 2026 | SEBI LODR (verify consolidated text) |
| Board-meeting intimation (Reg. 29) | 2 working days (5 days for results before 17 May 2024) | amendment 17 May 2024 | taxguru / MBG Corp summaries (S) |
| Outcome of board meeting (Reg. 30) | within 30 minutes of the meeting ending | checked 6 Nov 2026 | SEBI LODR |
| Buyback tax regime | Company tax to 30 Sep 2024; deemed dividend 1 Oct 2024–31 Mar 2026; capital gains plus promoter additional tax from 1 Apr 2026 | 6 Nov 2026 | Finance (No. 2) Act 2024; Budget 2026 coverage (S); verify Finance Act 2026 text |
| Open-market buyback via exchange | discontinued from 1 Apr 2025; reintroduction proposed Apr 2026 | 6 Nov 2026 | SEBI Buy-back amendments (S) |
| Small-shareholder reservation in tender buyback | 15% (holders up to ₹2 lakh) | 6 Nov 2026 | SEBI Buy-back Regulations 2018 |
| SAST trigger / offer size | 25% / at least 26% | 6 Nov 2026 | SEBI SAST 2011 |
| Delisting | RBB to 90%; counter-offer from 75% with ≥50% of public tendered; fixed price ≥ 1.15 × floor | amendment notified 25 Sep 2024 | LiveLaw, Business Standard (S) |
| Block-deal minimum order | ₹25 cr; windows 08:45–09:00 and 14:05–14:20; ±3% | effective 7 Dec 2025 | SEBI circular 8 Oct 2025; NSE circular |
| SME IPO eligibility | EBITDA ≥ ₹1 cr in 2 of 3 years; OFS ≤ 20% of issue | notified Mar 2025 | PTI, law-firm summaries (S) |
| IPO listing timeline | T+3, mandatory | from 1 Dec 2023 | SEBI (S) |
| ITC Hotels demerger cost split | ITC 86.49%, ITC Hotels 13.51% | filing 28 Jan 2025 | NSE filing (V) |
| HDFC–HDFC Bank swap ratio | 42 : 25; effective 1 Jul 2023; record date 13 Jul 2023 | 2023 | Reuters/Khaleej Times |
| IIMA factor library release | 2025-12 (Oct 1993 – Dec 2025) | fetched 6 Nov 2026 | IIMA library page (V) |