The notification introduce specific rules for the delisting of public sector undertakings (PSUs), excluding banks, non-banking financial companies, and insurance companies. The new regulations permit delisting from all stock exchanges if the combined shareholding of the acquirer and other PSUs reaches or exceeds 90%. This process requires approval via a special resolution from shareholders and must be conducted using a fixed-price method. The floor price for the delisting must be at least the higher of the volume-weighted average price over the preceding 52 weeks or the highest price paid in the last 26 weeks, or a price determined by a joint valuation report from two independent registered valuers. The final delisting price must be at least 15% higher than this calculated floor price. It also outlines procedures for a voluntary strike-off of a delisted PSU, specifying how funds for remaining public shareholders will be managed and transferred.