Evolution of concept of related parties and related party transactions
– Team Vinod Kothari and Company | corplaw@vinodkothari.com
Our Resource Centre on Related Party Transactions can be viewed here
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Presentation on Controls over RPTs.
Read more on RPTs here.
Relinquishment of source of profit in favour of an RP: also an RPT
– Mahak Agarwal | corplaw@vinodkothari.com
– Updated on December 13, 2025
The broad spectrum of the definition of Related Party Transactions (RPTs) under the Listing Regulation, continues to be an error prone area in terms of compliance. A recent SEBI ruling1 has further strengthens this aspect where the phrase ‘transfer of resources, services or obligations’ has been explained in an extremely new dimension with a commendable insight from the authorities which again shows that the regulators can no more be restricted by the imaginary boundaries placed by the corporates when it comes tightening the loose ends of corporate governance.
This article delves into the basis which the Regulators considered for concluding a mutual understanding and agreement between related parties to be an RPT notwithstanding the contention of the company. The essential question of law involved in this case was whether the allocation of certain products and geographic areas between RPs constitutes an RPT. The article contains our analysis of SEBI’s order and highlights the recent order passed by the SAT upon appeal in the matter, reaffirming the said stand.
Read more →Purpose and Effect Test for Related Party Transactions.
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RPT compliances by subsidiaries of listed entities (Presentation)
– Vinita Nair & Sikha Bansal | corplaw@vinodkothari.com
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Our Related Party Transactions Resource Centre can be accessed here
Workshop on RPTs – implementing the new LODR framework
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| Update: Please note, the workshop is deferred and will not be held on April 4, 2022. Revised date for the workshop will be announced shortly. Do express your interest in the form above for further communications! In case of any queries reach out to anushka@vinodkothari.com |
- SEBI issues clarifications on amended RPT framework – https://vinodkothari.com/2022/03/sebi-issues-clarifications-on-amended-rpt-framework/
- Our resources on related party transactions: https://vinodkothari.com/article-corner-on-related-party-transactions/
FAQs on RPT regulatory framework as amended by the 6th LODR Amendment
Presentation on Amended SEBI Framework on Related Party Transactions
Detailed analysis of the amendments in RPT framework pursuant to SEBI LODR (6th Amendment) Regulations, 2021: https://vinodkothari.com/2021/11/sebi-widens-the-sweep-of-related-party-provisions-drastically/
Article explaining the amendments in RPT framework with action points: https://vinodkothari.com/2021/11/sebi-notifies-stricter-norms-for-rpts/
Snapshot of SEBI LODR 6th Amendment Regulations 2021: https://vinodkothari.com/2021/11/snapshot-of-sebi-lodr-6th-amendment-regulations-2021/
Read our other articles on the subject: https://vinodkothari.com/article-corner-on-related-party-transactions/
Other Corporate Law articles: https://vinodkothari.com/corporate-laws/
RPT provisions in India and other countries
RPT-provisions-in-India-and-other-countries
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