RPT TRANSACTIONS - RELATED PARTY TRANSACTIONS LATEST UPDATE 2025
LATEST UPDATE ON
RELATED PARTY TRANSACTION
Wef 27.06.2025 SEBI
has made some changes in Reporting of Related Party Transactions
1. CEO and CFO certificate mandatory
The
audit committee must receive a certificate from the CEO (or whole-time
director) and CFO, verifying that the terms of proposed Related Party Transactions
are in the best interest of the company.
2. Valuation Report by Independent
Valuers
3. Detailed disclosures in a
standardized format
to both the audit committee and shareholders
4. Policy Review once every three years
5. Audit Committee must review
subsidiary related party transaction exceeding 10% of the turnover
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