SEBI, vide its Circular dated 13th 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.
