It propose amendments to the LODR Regulations, concerning Related Party Transactions (RPTs). The key changes include a new scale- based threshold for determining ‘material’ RPTs, replacing the existing flat limit of ₹1,000 crore or 10% of turnover, whichever is lower. The proposed tiered system links materiality to a company’s consolidated annual turnover, with higher turnovers having higher thresholds. It also seeks to clarify RPT provisions for subsidiaries, proposing new thresholds for both subsidiaries with and without a financial track record. The feedback/ comments from stakeholders are invited.