Non Applicability of Regulation 24A as per Regulation 15 of Chapter IV of SEBI(LODR) for the year ended 31st March''2026.
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L.T. Elevator Limited, listed on the SME platform of BSE (Scrip Code: 544518), has informed BSE that it is not required to submit the Annual Secretarial Compliance Report under SEBI Regulation 24A. The company cites Regulation 15(2)(b) of SEBI (LODR) Regulations 2015, which exempts entities listed on SME exchanges from complying with several corporate governance provisions including Regulation 24A. The filing, signed by Managing Director Arvind Gupta, confirms the exemption applies to L.T. Elevator Limited. The company is headquartered in Kolkata and this is a routine compliance notification, not a response to any regulatory action or penalty.
No material impact on shareholders. This is a routine regulatory exemption notification for an SME-listed entity and does not indicate any financial weakness or governance concern — it simply reflects the relaxed compliance requirements applicable to SME-listed companies under SEBI regulations.