SEBI (LODR) Regulations 2015 By CS Atul Mehta Edition 2026 SEBI (LODR) Regulations 2015 By CS Atul Mehta Edition 2026 Descriptions – The regulatory framework governing listed entities in India has undergone a significant transformation with the introduction and continuous evolution of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“LODR Regulations”). Designed as a unified and principle-based framework, the LODR Regulations consolidated diverse listing requirements into a single, structured regime-bringing greater coherence, transparency, and accountability to the securities market. Over the years, SEBI has consistently refined this framework through a series of amendments, circulars, and clarifications, reflecting its proactive regulatory approach towards strengthening corporate governance, enhancing disclosure standards, and ensuring investor protection. As a result, the compliance landscape for listed entities has become increasingly dynamic and nuanced. Against this backdrop, this book seeks to provide a comprehensive, updated, and practice-oriented compilation of the LODR framework. It not only captures the latest legal position but also presents the material in a manner that facilitates quick understanding and effective application in real-world scenarios. This edition incorporates the LODR Regulations as amended up to 2026, along with the Master Circular for listed entities dated 11th July 2023 (as updated on 30th January 2026), and other relevant circulars issued by SEBI from time to time. The content is carefully organised to ensure logical flow, ease of navigation, and accessibility for professionals dealing with complex compliance requirements. A distinctive feature of the book is the “Bird’s Eye View”, which provides a structured overview of the entire regulatory framework, enabling readers to quickly grasp the architecture and key provisions of the LODR Regulations. This book is intended to serve as a reliable and ready reference for company secretaries, legal practitioners, chartered accountants, cost accountants, compliance professionals, academicians, and students engaged in the domain of securities laws and corporate regulation. Highlights of the Book Consolidated and updated text of the LODR Regulations, incorporating all amendments up to May 2026. Coverage of the latest Master Circular and relevant SEBI Circular. Structured presentation for quick reference and practical usability. “Birds Eye View” for a high-level understanding of the regulatory. About the Author CS Atul Mehta is Fellow Member of Institute of Company Secretaries of India since 1991, and also Bachelor of Law from Government Law College, Mumbai.He is Founding Partner of Mehta and Mehta, Company Secretaries Firm having pan India presence. He is also Insolvency Professional. He has served the industry as a company secretary and compliance head for 5 years soon after which he took his pioneering step towards consulting and practicing as a company secretary full time. He has also shepherded Institute of Company Secretaries as President in year 2015-16. He is actively associated with Western India Regional Council (WIRC) of Institute of Company Secretaries of India (ICSI) and was Central Council Member of ICSI. He is also a regular faculty member for several training programs at ICAI, ICSI, ICSI-CCGRT and various leading B-Schools. He was past Chairman of Western India Regional Council (WIRC) of Institute of Company Secretaries of India (ICSI). He is also on the board of various other companies as Independent Director. He was also elected as Secretary of CSIA (Corporate Secretaries International Association Ltd.) at Global level. He was also a part of MCA committee, RBI committee, and Life member, Institute of Director. He has experience of over three decades in the field of corporate law, capital market and human resource.
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