The Securities and Exchange Board of India (SEBI) on February 09, 2026, issued an update regarding the Master Circular for SEBI (Issue of Capital and Disclosure Requirements Regulations) 2018.
The following has been stated: -
•SEBI has issued an updated Master Circular consolidating all applicable circulars under the ICDR Regulations, 2018, in one place for easy reference.
•The earlier Master Circular of June 21, 2023, was revised on November 11, 2024, and is now further updated.
•This latest version includes all relevant circulars issued up to December 31, 2025, and reflects provisions currently in force.
•With this issuance, earlier directions listed in the Appendix stand rescinded to the extent they relate to ICDR Regulations.
The detailed circular is given in the document below.
[Circular No.:HO/49/14/14(2)2026-CFD-POD2/I/4518/2026]