The Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Third Amendment) Regulations, 2021.

Notwithstanding anything contained in these regulations and the Delisting Regulations, in the event the acquirer makes a public announcement of an open offer for acquiring shares or voting rights or control of a target company in terms of sub-regulation (1) of regulation 3, regulation 4 or regulation 5, the acquirer may seek the delisting of the target company by making a delisting offer in accordance with this regulation.

The Central Consumer Protection Authority (Form of annual statement of accounts and records) Rules, 2021.

As per rule 3, the central authority, at the expiration of a period of twelve months ending with the 31st March of every year, shall prepare a balancesheet, an income and expenditure account and receipt and payment account in Form – I, Form – II and Form – III, respectively and shall preserve accounts and other relevant records for a minimum period of five years following the financial year to which they relate.