Material related party transaction
ESG & GovernanceA related-party transaction large enough to need shareholder approval under SEBI's rules.
Since SEBI's November 2025 amendment, the threshold depends on annual consolidated turnover: 10% of turnover up to ₹20,000 crore; ₹2,000 crore plus 5% of turnover above ₹20,000 crore, up to ₹40,000 crore; and above that, ₹3,000 crore plus 2.5% of turnover above ₹40,000 crore, capped at ₹5,000 crore. Brand and royalty payments use a 5% of turnover test. Related parties cannot vote in favour of material RPT resolutions.
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