Section 300: Power to relax strict enforcement of the regulations

Q: What does Section 300 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR) deal with?

Section 300 ICDR pertains to "Power to relax strict enforcement of the regulations". It is part of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, a legislation enacted by the Parliament of India. Section 300 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR) governs power to relax strict enforcement of the regulations. As verified on 19 May 2026.

Q: Is Section 300 ICDR still in force?

Yes, Section 300 of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 is currently in force across the Republic of India.

Q: What is धारा 300 ICDR?

धारा 300 ICDR is the Devanagari Hindi reference for Section 300 of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. Section 300 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR) governs power to relax strict enforcement of the regulations. As verified on 19 May 2026.

Q: What is Dhara 300 ICDR?

Dhara 300 ICDR is the Roman Hindi reference for Section 300 of the The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. "Dhara" means "Section" in Hindi. Section 300 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR) governs power to relax strict enforcement of the regulations. As verified on 19 May 2026.

Q: How to cite Section 300 of The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018?

Cite as: "Section 300, The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (ICDR)" in legal briefs. For academic writing, use the BlueBook format: The SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018, § 300 (India).

Law on Tips Editorial Board

(1)

The Board may, in the interest of investors or for the development of the securities market, relax the strict enforcement of any requirement of these regulations, if the Board is satisfied that:

(a) the requirement is procedural in nature; or

(b) any disclosure requirement is not relevant for a particular class of industry or issuer; or

(c) the non-compliance was caused due to factors beyond the control of the issuer.

(2)

For seeking relaxation under sub-regulation (1), an application, giving details and the grounds on which such relaxation has been sought, shall be filed with the Board.

(3)

The application referred to under sub-regulation (2) shall be accompanied by a non-refundable fee of rupees one lakh payable by way of direct credit in the bank account through NEFT/ RTGS/ IMPS or any other mode allowed by RBI or by way of a demand draft in favour of the Board payable in Mumbai.