NSE has issued FAQs summarizing queries relating to filing of Corporate Action as per Regulation 42 of SEBI (LODR) Regulations, 2015, for Members’ understanding. Where any inconsistency exists between the FAQs and the circulars, the circulars shall be final and binding.

The FAQs provide answers to 10 questions covering:

1. Entities eligible to fix a Record Date.
2. The NEAPS filing path for intimation (NEAPS > COMPLIANCE > Announcements > Corporate Action > Submission).
3. Non-recognition of Cut-off Date/Book Closure Date in place of Record Date.
4. Non-applicability of Record Date to AGM/EGM.
5. Procedure and timeline for revising/cancelling Record Date.
6. Minimum 3 working-day gap between board/shareholder approval and Record Date under Regulation 42(2).
7. Minimum 7 working-day notice for capital reduction/schemes/restructuring/Scheme of Arrangement matters.
8. T+8 working-day gap for rights issue Record Date per SEBI Circular SEBI/HO/CFD/CFD-PoD-1/P/CIR/2025/31 dated March 11, 2025.
9. Timing of Record Date disclosure (post Board approval, and post Shareholders/NCLT/Central Government/ROC/SEBI/Exchange approval, as applicable) and the query contact point (Listingca@nse.co.in).

The FAQs apply to listed entities, including InvITs and REITs.