SEBI:
Corporate governance provisions of the LODR (Listing Obligations and Disclosure Requirements) Regulations are not applicable to a listed entity only if the paid-up equity share capital and net-worth are less than ₹10 crore and ₹25 crore, respectively. [Notification No. SEBI/HO/CFD/Po D2/OW/P/2022/62027/1 dated 13th Dec 2022]