SEBI issues Master Circular for SEBI (Issue of Capital and Disclosure Requirements Regulations) 2018

The Securities and Exchange Board of India (“SEBI”) has issued Master Circular for SEBI (Issue of Capital and Disclosure Requirements Regulations) 2018 incorporating the various circulars issued till December 31st, 2025.

Provisions, formats, clarifications as prescribed under multiple circulars issued up to December 31st, 2025 have been consolidated under this Master Circular.

For ease of reference, the Master Circular has been hyperlinked below.

Note: The provisions of the relevant circulars issued after the SEBI (Issue of Capital and Disclosure Requirements Regulations) 2018 dated November 11, 2024, have already been covered in Komrisk. However, necessary modifications regarding ‘Name of Law’ and Provision references will be made shortly.

 Source: SEBI