{"id":4109,"date":"2026-07-26T23:22:02","date_gmt":"2026-07-26T23:22:02","guid":{"rendered":"https:\/\/csabhishekwagh.com\/?page_id=4109"},"modified":"2026-07-27T01:03:32","modified_gmt":"2026-07-27T01:03:32","slug":"articles","status":"publish","type":"page","link":"https:\/\/csabhishekwagh.com\/index.php\/articles\/","title":{"rendered":"Articles"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4109\" class=\"elementor elementor-4109\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df09cd9 e-flex e-con-boxed e-con e-parent\" data-id=\"df09cd9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f548ae elementor-widget elementor-widget-image\" data-id=\"9f548ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"3168\" height=\"1344\" src=\"https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/articles.png\" class=\"attachment-full size-full wp-image-4114\" alt=\"\" srcset=\"https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/articles.png 3168w, https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/articles-300x127.png 300w, https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/articles-1024x434.png 1024w, https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/articles-768x326.png 768w, https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/articles-1536x652.png 1536w, https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/articles-2048x869.png 2048w\" sizes=\"(max-width: 3168px) 100vw, 3168px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7938a66 e-flex e-con-boxed e-con e-parent\" data-id=\"7938a66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f79036 elementor-widget elementor-widget-axisory-heading\" data-id=\"8f79036\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"axisory-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ax-sec-title2 text-center mb-45 ver_3 headline-3 pera-content\">\n            <div class=\"subtitle ver_3\">\n            Featured Publications        <\/div>\n        <h2 class=\"elementor-gt-heading sec_title ver_3 tx-split-text split-in-right\">Explore our published articles and professional insights on corporate laws, SEBI regulations, CSR compliance and governance matters.<\/h2>    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-37fb777 e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"37fb777\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;slideInUp&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d80ad93 e-con-full e-transform e-flex e-con e-child\" data-id=\"d80ad93\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-8,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c646bb3 elementor-widget elementor-widget-heading\" data-id=\"c646bb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Annual Report on CSR Explained\nSection 135 &amp; Amended CSR Rules, 2021<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73b92e4 elementor-widget elementor-widget-image\" data-id=\"73b92e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"300\" src=\"https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/CSR-abbreviation-with-text-Corporate-Social-Responsibility-by-wood-letters-on-wood-background.jpg\" class=\"attachment-large size-large wp-image-4111\" alt=\"\" srcset=\"https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/CSR-abbreviation-with-text-Corporate-Social-Responsibility-by-wood-letters-on-wood-background.jpg 600w, https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/CSR-abbreviation-with-text-Corporate-Social-Responsibility-by-wood-letters-on-wood-background-300x150.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afef631 elementor-widget elementor-widget-post-info\" data-id=\"afef631\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-9037581 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tAbhishek Wagh\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-735114a elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tAugust 30, 2021\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-94905a3 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-comment-dots\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2 comments\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c46abe6 elementor-widget elementor-widget-text-editor\" data-id=\"c46abe6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In the Report of the High-Level Committee on Corporate Social Responsibility dated August 7, 2019, the Committee had given many recommendations. In its recommendation the committee recommended the following&#8230;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83e16d7 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"83e16d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/taxguru.in\/company-law\/annual-report-csr-explained-section-135-amended-csr-rules-2021.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read Article \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-068b95e e-con-full e-transform e-flex e-con e-child\" data-id=\"068b95e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-8,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c28456c elementor-widget elementor-widget-heading\" data-id=\"c28456c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Amendments in SEBI (LODR) Regulations, 2015<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c95795 elementor-widget elementor-widget-image\" data-id=\"3c95795\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"328\" height=\"69\" src=\"https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/tax-guru-logo.png\" class=\"attachment-large size-large wp-image-4115\" alt=\"\" srcset=\"https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/tax-guru-logo.png 328w, https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/tax-guru-logo-300x63.png 300w\" sizes=\"(max-width: 328px) 100vw, 328px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b879b5 elementor-widget elementor-widget-post-info\" data-id=\"6b879b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-9037581 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tAbhishek Wagh\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-735114a elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tJanuary 28, 2022\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-94905a3 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-comment-dots\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2 comments\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fcc02b elementor-widget elementor-widget-text-editor\" data-id=\"1fcc02b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Securities Exchange Board of India has brought many amendments in the\u00a0<a title=\"SEBI (LODR) Regulations, 2015\" href=\"https:\/\/taxguru.in\/sebi\/sebi-lodr-regulations-2015.html\" target=\"_blank\" rel=\"noopener\"><strong>SEBI (LODR) Regulations, 2015<\/strong><\/a> effective from 5th May 2021, 7th September 2021, 1st April 2022, and 24th January 2022&#8230;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7d9b7b elementor-align-right elementor-widget elementor-widget-button\" data-id=\"c7d9b7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/taxguru.in\/sebi\/amendments-sebi-lodr-regulations-2015-covered-5th-may-2021-24th-january-2022.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read Article \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4074ee5 e-con-full e-transform e-flex e-con e-child\" data-id=\"4074ee5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-8,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81922c6 elementor-widget elementor-widget-heading\" data-id=\"81922c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Material Subsidiary under SEBI LODR Regulations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-644f4ba elementor-widget elementor-widget-image\" data-id=\"644f4ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"300\" src=\"https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/Close-up-the-Subsidiary-button-on-the-keyboard-and-have-Red-color-button-isolate-black-keyboard.jpg\" class=\"attachment-large size-large wp-image-4116\" alt=\"\" srcset=\"https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/Close-up-the-Subsidiary-button-on-the-keyboard-and-have-Red-color-button-isolate-black-keyboard.jpg 600w, https:\/\/csabhishekwagh.com\/wp-content\/uploads\/2026\/07\/Close-up-the-Subsidiary-button-on-the-keyboard-and-have-Red-color-button-isolate-black-keyboard-300x150.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a24a68 elementor-widget elementor-widget-post-info\" data-id=\"0a24a68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-9037581 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tAbhishek Wagh\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-735114a elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tAugust 30 2021\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-94905a3 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-comment-dots\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t2 comments\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5964a80 elementor-widget elementor-widget-text-editor\" data-id=\"5964a80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Following are the provisions applicable to a Material Subsidiary of Listed entity<\/p><p><strong><u>1. Meaning of a Material Subsidiary<\/u><\/strong><\/p><p>In Regulation 16 (1)(c) of LODR, a\u00a0<strong>Material Subsidiary<\/strong>\u00a0is defined as<\/p><ul><li>A Subsidiary whose\u00a0<strong>income<\/strong> exceeds 10 percent of consolidated income of its listed holding entity in the immediately preceding accounting year or&#8230;<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c238f7 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"0c238f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/taxguru.in\/sebi\/material-subsidiary-reg-161c-reg-24a-lodr.html\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read Article \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-91eca52 e-flex e-con-boxed e-con e-parent\" data-id=\"91eca52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Featured Publications Explore our published articles and professional insights on corporate laws, SEBI regulations, CSR compliance and governance matters. Annual Report on CSR Explained Section 135 &amp; Amended CSR Rules, 2021 In the Report of the High-Level Committee on Corporate Social Responsibility dated August 7, 2019, the Committee had given many recommendations. In its recommendation [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4109","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/csabhishekwagh.com\/index.php\/wp-json\/wp\/v2\/pages\/4109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/csabhishekwagh.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/csabhishekwagh.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/csabhishekwagh.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/csabhishekwagh.com\/index.php\/wp-json\/wp\/v2\/comments?post=4109"}],"version-history":[{"count":32,"href":"https:\/\/csabhishekwagh.com\/index.php\/wp-json\/wp\/v2\/pages\/4109\/revisions"}],"predecessor-version":[{"id":4149,"href":"https:\/\/csabhishekwagh.com\/index.php\/wp-json\/wp\/v2\/pages\/4109\/revisions\/4149"}],"wp:attachment":[{"href":"https:\/\/csabhishekwagh.com\/index.php\/wp-json\/wp\/v2\/media?parent=4109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}